Many will be surprised to learn that the union territory of Jammu and Kashmir is a front-runner in the third edition of the Sustainable Development Goals India Index as well as the Dashboard 2020-21 report released by Niti Aayog, the Indian government’s public policy think tank, in June. With the strengthening of grassroots democracy, the launch of several new development initiatives, and the extension of progressive and development-oriented central legislation, the union territory has emerged as a lead performer in the index. The region performed well on indicators pertaining to agriculture production, education, renewable energy, civic amenities, forestry and gender equality.
The guiding mantras of Insaniyat (Humanity), Jamhooriyat (Democracy) and Kashmiriyat (Identity of the people of Kashmir) continue to fuel the territory’s progress. In the past two years, government initiatives have included ensuring effective and transparent administration, developmental schemes focused on individual beneficiaries and accelerating the implementation of long-pending projects. The District Development Council (DDC) elections held last November and December marked a new chapter in the political domain. This was the first time people’s representatives were elected at all levels of local self-government in Jammu-Kashmir. All regional parties took part in the election. More than three million registered voters exercised their suffrage. More than 4,000 candidates, including at least 450 women, were in the fray for the 280 DDC seats spread across the 20 districts. A policy to reserve 33 per cent of the seats for women was implemented. Furthermore, Prime Minister Narendra Modi’s meeting with leaders of the region’s main political parties in New Delhi in June has raised hopes for the continuation of the ongoing political process in Jammu-Kashmir.
The territory, meanwhile, has managed the Covid-19 situation better than other parts of India. Cumulatively, 11.7 million tests have been carried out, thereby leading to a high number of tests per million people being registered every day. About 20,000 beds were set up in Covid Care Centres across the territory. As of August 1, there were 1,121 active Covid-19 cases recorded, with about 6.3 million people vaccinated and 316,000 others having recovered. All its districts are in the Covid-19 green zone, with the test positivity rate dropping to 0.2 per cent. Thirteen districts have achieved 100 per cent vaccination for people over the age of 45, with the overall coverage for the over-45 category across Jammu-Kashmir standing at 99.9 per cent. It is estimated that at least 60 per cent of the population will be vaccinated with the first dose by the end of August. To further strengthen the health infrastructure, two All India Institutes of Medical Sciences are being constructed, as are two cancer institutes, seven medical colleges and 15 nursing colleges.
Over the past year, Jammu-Kashmir has emerged as one of the best regions for developing transportation networks. In the coming year, the government is planning to invest more than $300 million in building and revamping its road and rail networks. One such project is the Udhampur-Srinagar-Baramulla rail link that includes the world’s tallest railway bridge, of 359 metres, over Chenab River. Upon completion, it will connect the Kashmir valley to the plains, making the movement of people and freight much easier. An all-weather tunnel, built at an elevation of 1,790 metres to connect Kashmir with the rest of the country, will be open to the public later this year. With a focus on clean energy, Jammu-Kashmir has begun focusing on hydropower projects using a "run-of-the-river" model, whereby the natural flow and elevation drop of a river are used to generate electricity. The past few months have seen a slew of announcements relating to a gas-pipeline project, the development of the capital Srinagar into a "smart city" and other initiatives.
There are also initiatives in place to help some of the less privileged groups within society.
The tribes of Gujjar and Bakkarwal, for instance, constitute about 15-20 per cent of Jammu-Kashmir's population. Their nomadic lifestyle had, so far, kept them out of various national census exercises. These communities play an important role in the conservation of the region's ecologically sensitive forests, but it was only in 2019 that they were given rights to freely access, independently manage and govern forest lands and other related resources; thereby providing livelihood security and a hope for future generations. Simultaneously, in May, the government launched a survey of all migratory and tribal populations to help nomadic communities access government schemes and development programmes. Another neglected section of society, comprising sanitisation workers from the Valmiki community, has been recognised and given access to education, employment, the right to vote, and other basic rights.
Over the past two years, efforts have been made to create digital infrastructure, expanding usage and simplifying government processes. In 2019, the government began a programme to digitise offices, create public grievance cells and scorecards to evaluate the work of local government institutions. In July, these institutions were integrated into the digital world. To support children’s online education, the government has integrated teachers and students into the knowledge network programme and created IT labs and computer-aided learning centres. Recently, Jammu-Kashmir launched two mobile applications that allow its residents to register and track grievances. A newly introduced digital platform also allows citizens to track public spending and funds allocated for all infrastructure and construction work. Despite its challenges, the territory is firmly on the path of digital disruption.
The Indian government has identified the creation of a local industrial base and a workforce with skills that can be gainfully employed as an important factor to achieve sustainable growth. Apart from announcing its "Industrial Policy 2021-30" to provide incentives to all new industrial units being set up in the region, the government has also introduced a new skill development programme with the purpose of providing training to 10,000 youth to enhance their skills for the job market. Hundreds of new vocational centres and labs have been established. A new single-point clearance system has been established to drastically reduce the number of approvals required. There is also a renewed focus on the agriculture and horticulture sectors, which employ the largest segment of the region's population. Meanwhile, a geographical indication (GI) tag has been given to export-driven agricultural products such as Kashmiri saffron, and efforts are under way to provide GI tags to such products as the Gucchi mushroom, one of the world’s more expensive mushrooms grown in the region.
As such, in 2021, Jammu-Kashmir’s GDP is expected to grow at 7.5 per cent.
Jammu-Kashmir is at an inflection point of development. The progress that has already been achieved indicates a path towards sustainable growth. And the Government of India will continue to strive until the region achieves its fullest potential in line with the ideals of the Indian Constitution.
if you go
The flights
Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.
The hotel
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Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850
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Events and tours
There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com
For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art.
More information
For ideas on planning a trip to Scotland, visit www.visitscotland.com
WRESTLING HIGHLIGHTS
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
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Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
TEACHERS' PAY - WHAT YOU NEED TO KNOW
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
Company%20profile
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099