Manal Ataya is an adviser to the Sharjah Museums Authority
December 25, 2023
It is a fundamental principle in the UAE to ensure that every person in this rapidly growing country should be able to fully engage in society. At the heart of this principle lies accessibility. Public spaces should be designed to be open, inclusive and inviting to everyone, whether those are outdoor gardens, indoor shopping malls or cultural institutions.
Universal design, according to the late product designer Ronald Mace, emphasises the creation of products, processes and complete environmental interventions that can be used by all. This approach is especially crucial for the full inclusion of persons with disabilities, who make up roughly 15 per cent of the world's population.
The term “accessibility” should not be limited to physical access to buildings but should encompass broader accommodations that allow for the inclusion of persons with sensory disabilities (vision and hearing) as well as persons with intellectual disability.
A wheelchair accessible path at Kite beach, Dubai. The National
Examples of such accommodations include access to a diversity of formats when offering information (such as Braille, audio options, or large text print), digital inclusion by implementing digital accessibility standards and features in all platforms, and an all-encompassing approach to how we communicate and interact with persons with disabilities.
During my tenure leading the museums authority in Sharjah, I made it a fundamental pillar of work to ensure that people with disabilities or “persons of determination”, as adopted by the UAE, felt included in spaces and were able to engage with our collections and in our cultural activities and events.
This particular outlook was imprinted on me when I wrote an essay about the topic for my museum design course in graduate school in 2002. At the time the concept was new, with its principles having been developed only a few years prior, in 1997.
The concept of inclusive spaces that dismantle literal and symbolic barriers was revolutionary for its de-stigmatising of differences in ability. It utilised a set of principles that championed the promotion of diversity, understanding and social cohesion.
This notion continued to resonate with me when a debilitating lower back injury over a decade ago temporarily “disabled” me physically for over a year. It is a concept that I ensured my team kept in mind when working with the community of persons with disabilities.
Our abilities, whether physical, sensory, behavioural, or otherwise, are unique. They are not fixed and can change temporarily or permanently throughout our life times.
In the UAE cultural institutions, such as Sharjah museums, are leading the way in inclusive practices. They have trained staff that can offer tours in Arabic sign language, tactile exhibits, larger text material and Braille offerings in both English and Arabic, audio guides and accessible space considerations for wheelchairs, among other features. But to truly embody a commitment to enhancing accessibility, Sharjah museums designed a comprehensive free annual programme for people with disabilities, offered weekly in both Arabic and English.
Target groups include persons with behavioural and cognitive disabilities. We strengthened this investment in online platforms and digital content to reach broader audiences. I remember instituting our long term “Autism Friendly Museums” initiative in 2018 across Sharjah museums when a conversation with an old friend revealed the extent of her struggles with her two young children who were diagnosed with autism.
As successful as the initiative was, we were the first-of-its-kind, dedicated scheme in a public space, in the GCC with specifically designed activities to create learning experiences that met the needs of children with autism. This indicated that there was still more we needed to do to meet the needs of people with different disabilities and embed it in our everyday lives and mindset as a society.
In the Middle East, particularly the UAE, significant strides have been made in recognising the rights of individuals with disabilities and promoting universal accessibility. Sharjah paved the way with the establishment of Sharjah City for Humanitarian Services (SCHS) in 1979, later decreed in 1995 as an independent organisation in the Emirate of Sharjah aiming to serve people with disabilities in the UAE.
Years later, legal frameworks, including Federal Law No 29 of 2006, which opposes disability-based discrimination and advocates for equal opportunities and accessibility, came into effect. Moreover, initiatives such as the UAE Vision 2021 and the Abu Dhabi Plan for People of Determination 2020-2024, focus on inclusive societies, providing equal opportunities and accessibility, aligning with global sustainable development principles including education, employment and accessibility to public spaces.
I believe we can all improve the environment we live in. This begins with raising awareness and building empathy and understanding towards persons with disabilities, their families, and their communities to promote an inclusive mindset. It is a crucial aspect to providing equal opportunities and enhancing overall well-being in the community.
Such an approach must be underpinned by government bodies, educational institutions, disability organisations and advocacy groups. Furthermore, with the UAE as a forerunner in the field of technology and smart services, reviewing current infrastructure and embracing universally designed and inclusive technological advancements can significantly enhance accessibility, making all spaces user friendly.
Even as the country has already taken substantial steps towards promoting accessibility and inclusion, there is room for growth. And my hope is that all of us, with our own areas of agency, can commit to ensuring that people with disabilities have access to a more inclusive and equitable world.
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Our Time Has Come
Alyssa Ayres, Oxford University Press
Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
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.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
