With reference to Anam Rizvi's story Coronavirus: Dubai landlord hailed a hero after offering tenant Dh100,000 rent reprieve (November 12): it is often in times of adversity that we learn about the kindness of strangers. And we have a responsibility to pay it forward when we are able, to allow such unconditional support to open our worlds and make us more compassionate.
Mr El Ard is a hero, indeed deserving of praise and support, as are others who help out in their own way. Here's sending a warm thought for all of those who are doing what they can to help others, no matter how small it might seem. We will all have to live with the decisions we make during this fraught period in history.
Name withheld upon request, Dubai
Vaccine should be made available to developing nations too
With reference to Simon Rushton's report UK snaps up Moderna's Covid-19 vaccine in bid to immunise 2.5 million people (November 16): as the world expects a vaccine to counter the spread of the coronavirus, there is anxiety about its availability and how long the process is likely to take. Even though we don't know the time frame, that it is on the horizon gives comfort to a lot of people, especially the elderly and people with underlying health issues. However, developed countries with advanced medical facilities must support developing nations with large vulnerable communities, who may not be able to afford the vaccine in large quantities.
Ramachandran Nair, Muscat
Happy Independence Day, Suriname
This is with reference to my country, Suriname, mentioned in the article Amazon countries meet to bolster rainforest protection (September 7, 2019): living in Dubai for two years, everyday I have to tell people where Suriname is. It is the same for the other 25-30 Surinamese I know who live here. Unfortunately, we do not yet have an embassy or consulate in the UAE and nobody seems to really know about our beautiful land.
Some readers may wonder what or where Suriname is. It is the smallest country in South America, a very fertile land in the north between Guyana and French Guyana and above Brazil and 95 per cent of it is tropical rainforest.
The small population of about 600,000 people are descendants of Africans, Indians, Chinese, Javanese and of course the indigenous inhabitants, indigenous American Indians. And I just wanted to share with readers that on November 25, the Republic of Suriname will celebrate its 45th independence day.
Cathrin Carter Judell, Dubai
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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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
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Elvis
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COMPANY%20PROFILE
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