A research team at Mohamed bin Zayed University of Artificial Intelligence (MBZUAI) is working on potentially groundbreaking research in the fight against malaria.
Using new technology and data techniques, the team can predict geographical areas vulnerable to the disease based on potential weather conditions, heat and humidity.
Led by Abdulmotaleb El Saddik, professor of computer vision at MBZUAI, the team is hoping to help doctors and health officials in Indonesia.
It is all made possible with sensory data fusion, a technique that combines data from several sensors to generate a virtual representation of the world, or a “digital twin”.
"The research we are dealing with is collecting sensory data from different sources and then performing machine learning algorithm and deep learning algorithm methods in order to predict potential weather conditions, potential areas depending on the heat, humidity and [in turn] predict potential malaria outbreaks,” Dr El Saddik said.
Malaria is a life-threatening disease primarily found in tropical countries.
About 250 million people contract it every year, with the mosquito-transmitted disease killing 600,000 in 2021 alone, according to the World Health Organisation (WHO).
What’s a digital twin?
“A digital twin is a virtual representation of any living or non-living entity, so, technically, a digital twin is our virtual representation of a city, forest or tree,” Dr El Saddik said.
“We perform interactions and we try to understand what's going on as if it was a real representation [of the world].”
Historical data from several sources is used to better represent the physical world and make sure that the information picked up by the AI sensors is correct.
Using a combination of historical and sensory data, researchers hope they can predict where the mosquitoes carrying malaria are most likely to migrate to next.
Why the need for sensors?
Dr El Saddik said it is necessary to use vision sensors and cameras to detect the location of mosquitoes.
“If we only consider satellite images, we can see the clouds where they are and where they are going. But for malaria, which is based on mosquitoes, distance from the ground is about two metres. So satellite images are not enough to give us this information,” Dr El Saddik added.
The team also uses data provided by meteorology centres that are used to teach the system AI algorithms.
Can it help against other diseases?
“We could use the whole framework to fight other diseases. However, we need to understand other diseases and we need the historical data from other diseases to train our artificial intelligence model to [imitate] them,” Dr El Saddik said.
“But once this project is done, we will have a much better understanding on the use of the data and we could apply our knowledge and train new models.”
Dr El Saddik said that in future, dengue fever could be another disease this technology is used to fight.
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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
