• A BMW worker wears a protective face mask at the 41st Bangkok International Motor Show 2020 in Bangkok, Thailand. EPA
    A BMW worker wears a protective face mask at the 41st Bangkok International Motor Show 2020 in Bangkok, Thailand. EPA
  • A healthcare worker collects a swab sample for Covid-19 at a drive-thru testing site in Ciudad Juarez, Mexico. Reuters
    A healthcare worker collects a swab sample for Covid-19 at a drive-thru testing site in Ciudad Juarez, Mexico. Reuters
  • A nurse prepares her personal protective equipment before going to the isolation ward to treat patients infected with Covid-19 in the intensive care unit at Saint Petros Hospital in Addis Ababa, Ethiopia. AFP
    A nurse prepares her personal protective equipment before going to the isolation ward to treat patients infected with Covid-19 in the intensive care unit at Saint Petros Hospital in Addis Ababa, Ethiopia. AFP
  • Medical workers are seen at a Government Commission tower which remains under strict lockdown in Melbourne, Australia. EPA
    Medical workers are seen at a Government Commission tower which remains under strict lockdown in Melbourne, Australia. EPA
  • A woman wearing a protective face mask walks through a decontamination chamber in the neighborhood of Petare in Caracas, Venezuela. AP Photo
    A woman wearing a protective face mask walks through a decontamination chamber in the neighborhood of Petare in Caracas, Venezuela. AP Photo
  • Medical workers wearing PPE tend to a patient suffering from Covid-19 in the ICU at Lok Nayak Jai Prakash hospital, in New Delhi, India. Reuters
    Medical workers wearing PPE tend to a patient suffering from Covid-19 in the ICU at Lok Nayak Jai Prakash hospital, in New Delhi, India. Reuters
  • Hand sanitisers are placed in the aisles of a supermarket in Gotland, Sweden. Getty Images
    Hand sanitisers are placed in the aisles of a supermarket in Gotland, Sweden. Getty Images
  • People wearing protective masks sell masks outside the Central Market in Guatemala City, Guatemala. Bloomberg
    People wearing protective masks sell masks outside the Central Market in Guatemala City, Guatemala. Bloomberg
  • Brianda Mendivil and Christian Reyes wear face masks as they are married by Jacob Jurado in front of of Griffith Observatory in Los Angeles, California, USA. AFP
    Brianda Mendivil and Christian Reyes wear face masks as they are married by Jacob Jurado in front of of Griffith Observatory in Los Angeles, California, USA. AFP
  • A person wears a protective mask while swimming in the ocean at a beach in Miami Beach, Florida, USA. Bloomberg
    A person wears a protective mask while swimming in the ocean at a beach in Miami Beach, Florida, USA. Bloomberg
  • Men wearing face masks are reflected in a mirror, after Catalonia's regional authorities and the city council announced restrictions to contain the spread of the Covid-19 in Barcelona, Spain. Reuters
    Men wearing face masks are reflected in a mirror, after Catalonia's regional authorities and the city council announced restrictions to contain the spread of the Covid-19 in Barcelona, Spain. Reuters

When the Covid-19 pandemic recedes, what will be left behind?


Nick March
  • English
  • Arabic

This week I've been involved in discussions with shortlisted candidates for the 2020-21 UAE programme of the Rosalynn Carter Fellowships for Mental Health Journalism.

The fellowship aims to develop a cohort of international journalists who can effectively report on the mental health landscape and is named after the co-founder of the Carter Centre in the US, a not-for-profit, non-governmental organisation.

More than 200 reporters and editors from around the world have received mental health journalism fellowships since the scheme's inception in 1996 and The National is responsible for the administration of the programme locally. This year's applicants are of an exceptionally high calibre, presenting tough choices for those tasked with making the final selections.

Next week the two newest UAE fellows will be announced. The work these two journalists will undertake over the next 12 months has rarely been more important or vital, because the coronavirus pandemic has delivered a host of unexpected consequences upon all of us, affecting our physical and mental health, as well as rapidly changing the world we live in.

Nick Webster, left, a Rosalynn Carter Fellow for Mental Health Journalism, discussing his work at the Carter Centre in Atlanta last year. Courtesy of the Carter Centre
Nick Webster, left, a Rosalynn Carter Fellow for Mental Health Journalism, discussing his work at the Carter Centre in Atlanta last year. Courtesy of the Carter Centre

This week we learnt a little more about how schools will reopen their doors next month, with face masks and physical distancing only two of the new rules of engagement. Many workplaces and public places are now operating again with safety protocols and capacity guidelines in place. Most of our interactions with the post-pandemic world will be like this in the short-term, but we may also face periods of tightening and loosening restrictions if infections rise or fall dramatically. The great reset will be a sequence of events rather than a moment.

So, the next few months will be a complex renegotiation with life as it used to be. A generation of students may be anxious about going back into classrooms after the summer holidays or they may find it hard to come to terms with the many regulations that will be in place. A generation of office workers may also wonder if they can continue to work from home or, more generally, if their prospects are more uncertain than they used to be. The onrushing currents of the pandemic are being beaten back, but they will leave behind deep and potentially treacherous pools of water.

Earlier this year, as the US was beginning to grasp the scale of the pandemic spreading across its state borders, the Surgeon General Jerome Adams said the crisis was a "9/11 moment" for the 2020s. At the time there were more than 312,000 cases in the country. Johns Hopkins University's Covid-19 dashboard shows that more than 3.83 million cases of coronavirus have now been identified in the US as the total global cases move closer to the 15m mark.

The US Surgeon General Jerome Adams says the Covid-19 crisis is a '9/11 moment' for the 2020s. Reuters
The US Surgeon General Jerome Adams says the Covid-19 crisis is a '9/11 moment' for the 2020s. Reuters

The reference is important, because the September 11 attacks shaped beliefs, attitudes and policy for years in the US. So too the coronavirus crisis today, which is a generation-defining event across the world, affecting societies, economies and individuals.

In February 2002, six months after 9/11, Dr Steven Hyman, the former director of the US National Institute of Mental Health, was interviewed in the Harvard Business Review about the mental health consequences of the attacks. His perspective bears rereading.

The September 11 attacks shaped beliefs, attitudes and policy for years in the US. So too the coronavirus crisis today, which is a generation-defining event across the world

Dr Hyman commented that the trauma of that day was such that most of those people who had functioned perfectly well before September 11 – even those who were not directly affected by the attacks and only experienced them through media coverage – was sufficient to induce short-term concentration problems, irritability and depression for those returning to work.

Others found that their normal lives suddenly lacked meaning in the face of such national trauma. He suggested ways to manage the uncertainty that prevailed after the attacks, such as remaining socially connected and attempting to restore “a sense of control over our destinies” as a way to combat anxiety and stress. His commentary sounds remarkably prescient today.

There were other issues to address, too. Many people erroneously believed then, as they still do now, that depression represented some form of character defect, making admission or treatment harder to access. He also made the point that many people made clear distinctions and value judgements between physical illness and conditions such as depression, even though living with the latter is as real and as responsive to the right treatment as a bodily ailment.

The pandemic has increased awareness of mental health and we have seen support networks build out rapidly in the past few months, but we still have plenty of work to do.

The crisis has generally elevated our levels of uncertainty and anxiety, with probable consequences on many. Treatment and therapy should be more easily included in health insurance cover to allow greater access to it, by doing so it will help shift cultural attitudes about mental health.

We will need to find new reserves of empathy and resilience to navigate the next few months. We have surrendered some of the control we used to have over our own destinies in a similar fashion to America post-9/11. Some of it will return naturally as we engage with work, school, friends and family, but many of us will find it harder to do the things we used to find easy to accomplish. Many more will feel threatened even in the most unthreatening environments for a long time to come.

That's why the work of our next group of mental health fellows will be so important over the next 12 months. They can help build understanding of these realities and the issues we face through effective and accurate reporting. They can also help shape the conversation about how we respond to them.

Nick March is an assistant editor-in-chief at The National

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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

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Gearbox: Eight-speed automatic

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My Country: A Syrian Memoir

Kassem Eid, Bloomsbury

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

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Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

How to avoid crypto fraud
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