In the days immediately prior to the UN Climate Change Conference (Cop26), which kicks off this Sunday, Inger Andersen, executive director of the UN Environment Programme said: “Climate change is no longer a future problem. It is a now problem.”
Increasingly, warnings such as Andersen’s are making their way into the books – fiction and non-fiction; countless award-winning, bestselling titles released this year have the climate crisis at their heart, from those on the Booker Prize shortlist to Pulitzer Prize winners.
In light of this, we've compiled a Cop26-inspired reading list – a selection of books from 2021 that are not intended to scare or depress, but to energise and entertain; a selection of books that find hope in the intelligence of humanity and the resilience of our natural world.
'The Nutmeg’s Curse' and 'Jungle Nama' by Amitav Ghosh
Booker-shortlisted writer Amitav Ghosh is widely credited for kick-starting the literary response to the climate crisis with his groundbreaking 2016 book The Great Derangement: Climate Change and the Unthinkable. So it feels apt that he has two books out to coincide with Cop26. The Nutmeg’s Curse is subtitled Parables for a Planet in Crisis, and Ghosh travels back to the 17th century to explain why the climate emergency has its roots in rapacious colonialism – and the misguided belief that nature only exists as a resource for humans to use.
Jungle Nama, meanwhile, is a lovely, illustrated retelling of a famous Bengali poem set in the Sundarbans, the world’s largest mangrove forest. Like The Nutmeg’s Curse, it asks us to consider balancing the needs of humans and nature. The Cop26 delegates should all be given a copy.
'Cloud Cuckoo Land' by Antony Doerr
In September, we highlighted Richard Powers’ brilliant Bewilderment as one of our books of the month; a fantastic father-son story set amid a destructive world that made the Booker shortlist soon afterwards. It’s a surprise that Pulitzer winner Antony Doerr’s new novel, Cloud Cuckoo Land, didn’t also make that list; maybe two "cli-fi" novels was too much, but this is an incredible effort nonetheless.
Stretching over a 700-year period from the 15th century to the 22nd, this is a long and thoughtful book featuring everything from an eco-terrorist to a spaceship leaving Earth with the remaining wonders of civilisation on board. It discusses the climate crisis and the impact of humanity on the world in ways that feel poetic, wise and instructive.
'Under a White Sky: The Nature Of The Future' by Elizabeth Kolbert
Saving nature before it’s too late: it’s surely one of the urgent questions Cop26 will have to grapple with. How exactly we do so, though, is the backdrop of Kolbert’s follow-up to her international bestseller The Sixth Extinction.
While the themes are heavy, Kolbert offers a brilliantly acerbic, witty guide to the ways in which we are trying to tame or bend climate change with technology. Visiting labs and teasing the absurdities and ironies of some of these projects out of well-meaning scientists, Under a White Sky could easily come across as a bit fatalistic – and Kolbert sees that in the people she meets.
“This is a book about people trying to solve problems created by people trying to solve problems,” she writes. But it also celebrates the imagination humanity uses to find solutions for a better world. It’s how we channel those solutions that is now crucial.
'How to Avoid a Climate Disaster: The Solutions We Have and the Breakthroughs We Need' by Bill Gates
Bill Gates made Elizabeth Kolbert’s book one of his summer reads – as a self-confessed optimist he took issue with the fatalism but found Under a White Sky “compelling and lucid”. It would be great to hear what Kolbert thought of Gates’ new book – it won’t surprise anyone that he leans heavily on the technological efforts to get to zero greenhouse gas emissions.
Still, the projects we can put in place to make these critical changes have a wonder and excitement all of their own, and if the innovation he champions can be harnessed through a methodical plan of the kind Gates lays out in his book, then his optimism will be well founded.
Gates recently made How To Avoid a Climate Disaster free for every college and university student, so he could encourage more young people to consider their role in shaping the world. Timely.
'A World on the Wing: The Global Odyssey of Migratory Birds' by Scott Weidensaul
One of the successes of Terra – The Sustainability Pavilion at Expo 2020 Dubai is that it makes taking steps to conserve our world seem like the most obvious thing in the world; it’s a celebration of the wonder all around us rather than a warning of its destruction.
Which is why A World on the Wing is so glorious, full of amazing tales of birds migrating thousands of miles, literally changing their entire being to complete their seemingly impossible flights. A combination of beautiful storytelling and ornithological science, Weidensaul is not, however, shy of counting the billions of birds lost to habitat destruction, pesticides and now the climate crisis, where wind and rain are fatally altering the circumstances migrating birds need to thrive.
Yet the connections birds make on each completed journey are also a cause for celebration, a vision of a more resilient future.
'Finding the Mother Tree' by Suzanne Simard
Another book to read in the grounds of Terra – The Sustainability Pavilion at Expo 2020 Dubai might be Suzanne Simard's brilliant memoir Finding the Mother Tree. Her research into the ways trees communicate with one another underground – a wood wide web, if you will – is actually one of the stand-out experiences in Terra’s exhibition hall.
Yet her discoveries were laughed out of town – or should that be forest – many years ago. It was only her fierce belief in a quasi-magical "mother tree", which acts as as a central feeding force for the network of roots around it, that drove her on. It's a book full of wonder at the world and of storytelling itself, and an object lesson in stopping, observing nature and listening to it. Only then can we learn something about ourselves – and our relationships.
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
MATCH INFO
Uefa Champions League semi-final, first leg
Tottenham v Ajax, Tuesday, 11pm (UAE).
Second leg
Ajax v Tottenham, Wednesday, May 8, 11pm
Games on BeIN Sports
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
Match info
Uefa Nations League Group B:
England v Spain, Saturday, 11.45pm (UAE)
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Moonfall
Director: Rolan Emmerich
Stars: Patrick Wilson, Halle Berry
Rating: 3/5
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
The specs
Engine: 3.8-litre twin-turbo V8
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It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
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Tentative schedule of 2017/18 Ashes series
1st Test November 23-27, The Gabba, Brisbane
2nd Test December 2-6, Adelaide Oval, Adelaide
3rd Test Dcember 14-18, Waca, Perth
4th Test December 26-30, Melbourne Cricket Ground, Melbourne
5th Test January 4-8, Sydney Cricket Ground, Sydney
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
The specs
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Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
Astroworld
Travis Scott
Grand Hustle/Epic/Cactus Jack
