Afghan teachers are some of the most heroic out there. The National
Afghan teachers are some of the most heroic out there. The National
Afghan teachers are some of the most heroic out there. The National
Afghan teachers are some of the most heroic out there. The National


Teachers protect the most vulnerable. We must protect them back


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October 03, 2021

October 5 is World Teachers' Day, a celebration of all teachers around the globe. The event commemorates the adoption of Unesco's recommendations concerning the rights and responsibilities of teachers. I can't sing the praises of teachers loudly enough, not because I am one, but because they have benefited me so greatly.

Teachers are the architects of growth-promoting experiences, creating stimulating, safe spaces where young people flourish. For a vulnerable youngster from a troubled home, a caring teacher can be the difference between a tragic life trajectory and a triumphant one. Along with the alphabet and the timetables, great teachers impart life lessons that are no less valuable. Implicitly, through their actions and mode of being, these individuals instil values. For example, they teach us about our own self-worth, the value of kindness, courage and respect for others.

Peter Gurnham, now retired, was a teacher cast in this mould. He taught me at Granby Street primary school in the 1980s. The school was in Toxteth, an inner-city district of Liverpool. At that time, Toxteth was one of the most deprived areas in Britain, with unemployment exceeding 40 per cent and many other social problems. I like to think Mr Gurnham came to the school that needed him most.

Although I can't remember the specific content of Mr Gurnham's lessons (sorry, sir), I can remember enjoying them. I also recall that he enjoyed teaching us. His love of teaching and learning spilt over into the classroom. It was infectious, and we were compelled towards curiosity whatever the topic. The late poet Maya Angelou summed it up best when she said: "People will forget what you said, people will forget what you did, but people will never forget how you made them feel."

Teaching has been particularly during the pandemic. Reuters
Teaching has been particularly during the pandemic. Reuters

Mr Gurnham made me feel safe, valued and excited to learn. On top of that, due to staffing issues, I was fortunate enough to have him as a form tutor for two years running. He also led our school trip to Colomendy in North Wales. For many of us inner-city children, this was the first time we ever experienced the countryside, running wild in nature, finding fossils and climbing mountains. There is a photo of me at the end of that trip. I don't think I ever looked happier. I understand now why education is a human right.

I can only speculate about just how valuable my time in Mr Gurnham's class was. I suspect I owe him a debt of gratitude far greater than I could ever repay. Of course, I didn't realise or appreciate any of this at the time, but I guess you don't when you're 10 years old.

I know I am not alone in realising the powerful impact of a teacher after the fact. In 2010, former England and Arsenal football star Ian Wright was reunited with one of his childhood schoolteachers, Sydney Pigden. Wright was overwhelmed with emotion and gratitude towards the teacher, the person, that had given him so much support, guidance and self-belief. The footage of this tearful reunion went viral online, garnering more than 3.5 million views. Wright later described Mr Pigden as "the greatest man in the world".

In Arabic, there is a saying "al hilm qabl al ilm", or kindness before knowledge. Teaching is undoubtedly a caring profession, and when it's done well, it is characterised by kindness. This aspect of the teacher's role is becoming increasingly important.

In 2019 – before the outbreak of Covid-19 – the UN issued a news release titled "Increase in child and adolescent mental disorders spurs new push for action by Unicef and WHO". In it, Unicef executive director Henrietta Fore said: "This looming crisis has no borders or boundaries. With half of mental disorders starting before age 14, we need urgent and innovative strategies to prevent, detect and, if needed, treat them at an early age." Teachers are frontline workers in this crisis.

Unfortunately, in many parts of the world, teaching is becoming an increasingly stressful job. A 2019 survey by Education Support, a UK charity, found that 75 per cent of UK teachers described themselves as "stressed". Additionally, more than one third of them had experienced a mental health issue in the past academic year.

A large body of research demonstrates that teachers' well-being is the major factor in creating an environment supportive of learners' well-being. Equally compelling is the evidence that interventions such as mindfulness can help learners and teachers better cope with stress and develop greater resilience. As a result, many forward-thinking educational institutions have begun integrating mindfulness into the curriculum and school life in general. However, beyond mindfulness, we also need to address the sources of stress, be it workload or working conditions.

The theme of this year's World Teachers' Day is "Teachers at the heart of education recovery". The focus is on how best to support teachers to fully contribute to the post-pandemic recovery process. Initiatives aimed at reducing occupational stress while simultaneously boosting resilience will help immensely.

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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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Updated: October 03, 2021, 9:00 AM