• Dubai Mounted Police officers, in Al Aweer, patrol residential and commercial areas from 6pm to 6am to ensure residents are staying safe indoors during Covid-19 lockdown. Reem Mohammed / The National
    Dubai Mounted Police officers, in Al Aweer, patrol residential and commercial areas from 6pm to 6am to ensure residents are staying safe indoors during Covid-19 lockdown. Reem Mohammed / The National
  • Downtown Abu Dhabi shot from Al Reem Island. Victor Besa / The National
    Downtown Abu Dhabi shot from Al Reem Island. Victor Besa / The National
  • The Dubai Mounted Police department was established in 1976 with seven horses, five riders and four horse groomers. Today it has more than 130 Arabian and Anglo-Arabian horses, 75 riders and 45 groomers. Reem Mohammed / The National
    The Dubai Mounted Police department was established in 1976 with seven horses, five riders and four horse groomers. Today it has more than 130 Arabian and Anglo-Arabian horses, 75 riders and 45 groomers. Reem Mohammed / The National
  • Dubai Mounted Police officers patrol the streets from 6pm to 6am. Reem Mohammed / The National
    Dubai Mounted Police officers patrol the streets from 6pm to 6am. Reem Mohammed / The National
  • Dubai Mounted Police officers line-up for a briefing before saddling up the horses. Reem Mohammed / The National
    Dubai Mounted Police officers line-up for a briefing before saddling up the horses. Reem Mohammed / The National
  • Dubai Mounted Police officers, in Al Aweer. Reem Mohammed / The National
    Dubai Mounted Police officers, in Al Aweer. Reem Mohammed / The National
  • A delivery van crosses back to downtown Abu Dhabi from Al Maryah Island on a hazy day. Victor Besa / The National
    A delivery van crosses back to downtown Abu Dhabi from Al Maryah Island on a hazy day. Victor Besa / The National
  • Police efforts at labour camps to combat the spread of Covid-19. Victor Besa / The National
    Police efforts at labour camps to combat the spread of Covid-19. Victor Besa / The National
  • The Carpet Souk at the Zayed Port area. Carpet salesmen waiting for customers. Victor Besa / The National
    The Carpet Souk at the Zayed Port area. Carpet salesmen waiting for customers. Victor Besa / The National
  • The Carpet Souk at the Zayed Port area. Victor Besa / The National
    The Carpet Souk at the Zayed Port area. Victor Besa / The National
  • Ramadan date sales at the Abu Dhabi Dates market at Mina Zayed. Victor Besa / The National
    Ramadan date sales at the Abu Dhabi Dates market at Mina Zayed. Victor Besa / The National
  • Commuters wait for their bus along Airport Road. Victor Besa / The National
    Commuters wait for their bus along Airport Road. Victor Besa / The National
  • View of the quiet street in International City in Dubai. Pawan Singh / The National
    View of the quiet street in International City in Dubai. Pawan Singh / The National
  • View of the empty road going towards Atlantis hotel on Palm Jumeirah in Dubai. Pawan Singh / The National
    View of the empty road going towards Atlantis hotel on Palm Jumeirah in Dubai. Pawan Singh / The National
  • View of the tunnel near the Atlantis hotel on Palm Jumeirah in Dubai. Pawan Singh / The National
    View of the tunnel near the Atlantis hotel on Palm Jumeirah in Dubai. Pawan Singh / The National

Coronavirus: UAE reports 490 new cases and three deaths


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The UAE reported 490 new coronavirus cases on Tuesday after carrying out a further 30,000 tests.

Three more people have died from the disease and 83 patients made a full recovery.

The total number of cases in the Emirates now stands at 7,775, with 46 deaths. Total recoveries stand at 1,443.

The Ministry of Health and Prevention said the three patients to have died all came from Asian countries and had existing chronic illnesses.

The UAE has announced 1,453 coronavirus cases so far this week.

The spike in case numbers in recent weeks has coincided with efforts to ramp up testing across the Emirates.

The UAE has conducted more than 800,000 tests as part of a widespread effort to stem the spread of Covid-19.

As well as opening more than a dozen drive-through testing centres across the country, the UAE has also approved plans for home testing for people with disabilities.

Field hospitals have been set up in Dubai and Ajman to treat rising numbers of patients.

In Abu Dhabi, plans are being drawn up to draft in private sector doctors and nurses to help the country combat the pandemic.

Dr Farida Al Hosani, spokeswoman for the UAE health sector, said on Monday that patients in the country are tested at least twice before being discharged from hospital to ensure they are free of the virus.

The number of Covid-19 cases globally has now topped 2.5 million.

More than 171,000 people who contracted the virus have died, while the number of recoveries has crossed 658,000.

COMPANY%20PROFILE
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The rules on fostering in the UAE

A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
  • not be younger than 25 years old
  • not have been convicted of offences or crimes involving moral turpitude
  • be free of infectious diseases or psychological and mental disorders
  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Company%20profile
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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