The world has experienced the hottest April on record, with temperatures remaining more than 1.5°C higher than the pre-industrial period.
The average surface air temperature for the month was 15.03°C, which is 0.14°C higher than the previous record set in April 2016, around the same time as a similar streak of monthly global temperature records.
The April milestone is part of a concerning trend, making the past 12 months the warmest on record, 0.73°C above the 1991-2020 average and 1.61°C higher than the pre-industrial average.
The monthly temperature record has now been beaten for 11 consecutive months.
It was more than 1.5°C warmer than the period before people started burning fossil fuels for the third consecutive month, according to the data from Copernicus, a climate change service which collates and provides information.
That is crucial because it exceeds the threshold set by the Paris Agreement to limit the deadliest effects of climate change, with a sea level rise about 10cm lower at 1.5°C than at 2°C.
El Nino, a naturally occurring weather phenomenon which occurs every few years involving the warming of sea surface temperatures, particularly in the central-east equatorial Pacific, continued to weaken “towards neutral conditions”, said Copernicus.
But marine air temperatures in general remained “at an unusually high level”.
Carlo Buontempo, director of the Copernicus Climate Change Service, said: "El Nino peaked at the beginning of the year and the sea surface temperatures in the eastern tropical Pacific are now going back towards neutral conditions.
“However, whilst temperature variations associated with natural cycles like El Nino come and go, the extra energy trapped into the ocean and the atmosphere by increasing concentrations of greenhouse gases will keep pushing the global temperature towards new records."
Temperatures were most above average in eastern European regions.
Outside Europe, temperatures were most above average over northern and north-eastern North America, Greenland, eastern Asia, the north-western Middle East, parts of South America and most of Africa.
It was wetter than average in north-western, central and north-eastern Europe, as well as central, eastern and southern North America, areas of Asia, eastern Australia, southern Brazil and the Arabian Gulf, where the UAE experienced a record-breaking storm.
It was drier than average in most of southern Europe, Iceland, northern Mexico, the Caspian Sea, Tibetan Plateau and most of Australia.
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
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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Tips for entertaining with ease
· Set the table the night before. It’s a small job but it will make you feel more organised once done.
· As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.
· Guests tend to turn up thirsty. Fill a big jug with iced water and lemon or lime slices and encourage people to help themselves.
· Have some background music on to help create a bit of ambience and fill any initial lulls in conversations.
· The meal certainly doesn’t need to be ready the moment your guests step through the door, but if there’s a nibble or two that can be passed around it will ward off hunger pangs and buy you a bit more time in the kitchen.
· You absolutely don’t have to make every element of the brunch from scratch. Take inspiration from our ideas for ready-made extras and by all means pick up a store-bought dessert.
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
