Alia pictured with her youngest brother Ayaan. Courtesy Ali family
Alia pictured with her youngest brother Ayaan. Courtesy Ali family
Alia pictured with her youngest brother Ayaan. Courtesy Ali family
Alia pictured with her youngest brother Ayaan. Courtesy Ali family

Tributes paid as Dubai pupil, 17, dies after developing flu


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Tributes have been paid to a Dubai school pupil who died at the age of 17, two days after contracting flu.

Alia Niyaz Ali, a grade-12 pupil at Indian High School, passed away in hospital on Tuesday.

Ashok Kumar, chief executive at the school, said the exact cause of her death was still to be determined, but was likely to be linked to flu-related complications.

“She died in the hospital, she had attended school until Sunday,” Mr Kumar said.

“We don’t know the exact cause of death. We were informed this morning by her friends. It could be likely related to flu.”

In an statement, the school said pupils and staff paid condolences to the teenager at her funeral.

A prayer meeting is to be organised in memory of Alia at the school.

“Alia had attended school until Sunday and developed a mild flu subsequently. The sad news reached her friends and teachers late night on Tuesday and they rushed to the hospital.

“Her fellow students and teachers will always remember Alia as a bundle of energy, a pleasing personality – compassionate, helpful and highly creative,” the school statement said.

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Read more:

Warning issued over rising threat of flu this winter

The Spanish flu pandemic and its impact on the Middle East

What is the difference between Australian, French and Japanese flu?

Severe flu season leads to hospitalisations across the UAE

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Her death comes two weeks after a nine-year-old pupil at Our Own Indian High School died from an acute viral infection.

Mr Kumar said the school regularly takes precautions in flu-related cases, requesting parents to keep students home or asking a child with flu symptoms in school to approach the medical office.

In the past two weeks, schools in the emirate have sent out alert notices cautioning parents to watch out for flu symptoms in their children.

Dr Fadi Baladi, of Burjeel Day Surgery Centre, has urged people to be "proactive" and get vaccinated before flu strikes.

“I’m seeing a lot of flu cases so far this winter and we have predicted that may happen,” said Dr Baladi.

“If someone gets sick, the virus can spread very quickly within a household and the rest of the family panics. It is hard to understand why people will only get vaccinated once they see a family member get really ill.

“They should be proactive and get vaccinated as a preventative measure. We are giving the same advice as the rest of the global medical community.

“Flu deaths have happened before and they will happen again. People need to be taking these precautions seriously, particularly if they have an existing health problem.

“In most cases, those who have complications with flu usually have some co-morbidity or medical condition that makes the flu fatal. We don’t fully understand the science behind the severity of this year’s flu strain, but we have seen enough cases of bad flu this year to know that we cannot underestimate its potential this winter.

“It is why we have reiterated our message to get vaccinated. Everyone at this school must be worried, as anytime you have a grouping of people they are at higher risk so should definitely be getting a flu shot.”

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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