A tourist presents her Covid-19 negative certificate before checking in at the departures terminal of Henri Coanda International Airport, in Romania's capital Bucharest, in August 2021. EPA
A tourist presents her Covid-19 negative certificate before checking in at the departures terminal of Henri Coanda International Airport, in Romania's capital Bucharest, in August 2021. EPA
A tourist presents her Covid-19 negative certificate before checking in at the departures terminal of Henri Coanda International Airport, in Romania's capital Bucharest, in August 2021. EPA
A tourist presents her Covid-19 negative certificate before checking in at the departures terminal of Henri Coanda International Airport, in Romania's capital Bucharest, in August 2021. EPA

Kuwait's NAS to give passengers access to hundreds more Covid-19 testing labs


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Kuwait's National Aviation Services has partnered with HealthKey Technologies to provide passengers with digital access to an additional 1,800 Covid-19 testing locations around the world.

Through NAS' digital platform travellers can choose a lab or location nearest to their city of departure to complete their mandatory pre-flight test.

"The key advantage of the PCR certificates issued by these labs is credibility and authenticity with easy access to test results," the companies said.

HealthKey Technologies has provided NAS’s MUNA network with access to its global labs network in Europe, US, the Mena region and Asia.

"The pandemic posed several challenges for travel – both from a perspective of safety as well as passenger confidence. As a major airport services provider, we continued to drive efforts to deliver digital solutions that offer peace of mind to travellers, airline employees, airport authorities and the local governments," said Hassan El Houry, NAS's group chief executive.

"With HealthKey’s CovidPass technology, we offer a wider selection of PCR testing labs for passengers to have easier access in any of the countries they are departing from. This is especially crucial in countries where there is a high incidence of forged results or fake certificates.”

CovidPass offers "simple, incorruptible, traceable and secure, digital as well as interoperable health access to laboratory test results and vaccine credentials that help facilitate global travel", the companies said.

“Through CovidPass’s technology and operational corridors, our mission is to contribute to the end of the health crisis by creating a straightforward solution capable of quickly and easily re-enabling travel between nations while guaranteeing the security of the population and the privacy of consumer information," said Mustapha Mokass, co-founder of HealthKey Technologies.

"This crisis has revealed numerous problems in international co-ordination, but it has also demonstrated the resilience of every country. We should now hold on to science, and the use of technology to develop scale such pragmatic solutions, easing and unifying the travellers experience to go back to a nearly normal life, starting today.”

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
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From: Ras Al Khaimah

Age: 50

Profession: Electronic engineer, worked with Etisalat for the past 20 years

Hobbies: 'Anything that involves exploration, hunting, fishing, mountaineering, the sea, hiking, scuba diving, and adventure sports'

Favourite quote: 'Life is so simple, enjoy it'

The five pillars of Islam

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2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Asian Cup 2019

Quarter-final

UAE v Australia, Friday, 8pm, Hazza bin Zayed Stadium, Al Ain

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: December 09, 2021, 5:48 PM