A senior Palestinian environment chief said their presence at Cop29 sends a signal to the world of its steadfast commitment to combating climate change, despite the devastating impact of Israel's war on Gaza.
Ahmed Abuthaher, director general for projects and international relations at the country's Environment Quality Authority, said the international community was in Azerbaijan to try to keep the 1.5ºC goal alive but Palestine was doing so while also facing conflict.
Speaking on Tuesday, Mr Abuthaher said it was difficult to protect the environment in ordinary times so "imagine in terms of a war".
“Our main message for Cop29, for the State of Palestine, is that all the world is looking [at] keeping the 1.5ºC [goal] achievable and attainable,” Mr Abuthaher told The National on the sidelines of the summit in Baku, but "that is not the case" for Palestinian territories which are suffering bombardment.
“There are more than 40,000 killed [and] more than 100,000 injured,” he said, adding that Israel had dropped more than 80,000 tonnes of explosives in Gaza since the war started.
Climate crisis and conflict
A Palestinian delegation is attending the talks this year. Protests highlighting the war have also taken place. There is no Palestinian pavilion in Baku but their presence at the summit sends its own defiant message.
“We have to go forward," said Mr Abuthaher, also his country’s national focal point for the UN Framework Convention on Climate Change.
"Even [with] the hard and very difficult situation in Palestine, we have to comply with our responsibilities towards the multilateral international agreements like climate change.
“Here we are speaking about climate change. We are speaking about human rights. We are speaking about keeping the environment but back home unfortunately the war is there – the genocide and ecocide.”
The war in Gaza has been taking place since October 2023 when Hamas launched attacks on Israel. Since then, Israel has expanded the conflict to Lebanon with the fighting taking a huge toll on civilian life. Israel denies the allegation of genocide, saying it is defending itself after the October 7 attack.
The consequences for the environment have been staggering. A preliminary report from the UN Environment Programme (Unep) in June found the effects on Gaza were “unprecedented”.
The assessment documented how the community has been exposed to rapidly growing soil, water and air pollution and risks of irreversible damage to its natural ecosystems.
“Not only are the people of Gaza dealing with untold suffering from the ongoing war, the significant and growing environmental damage in Gaza risks locking its people into a painful, long recovery,” Inger Andersen, Unep executive director, said at the time.
“Water and sanitation have collapsed. Critical infrastructure continues to be decimated. Coastal areas, soil and ecosystems have been severely impacted. All of this is deeply harming people's health, food security and Gaza's resilience.”
An initial study published on the Social Science Research Network this year said emissions from the first 120 days of the Gaza conflict exceeded the annual emissions of 26 countries and territories. The cost of rebuilding Gaza’s 100,000 damaged buildings would lead to 30 million metric tonnes of harmful, warming gases, it said.
'We're still here, that's our message'
Palestine is part of the UNFCCC convention, signed up the Paris deal, and has even published its own climate plan – known as a nationally determined contribution – but the war has made a tough job even tougher.
“It's very difficult,” said Mr Abuthaher, when asked how he keeps the focus on climate in light of the war. “It is very difficult because … our main goal is to protect the environment. But back home ... to protect for whom? In usual, ordinary situations it is very difficult to protect the environment. Imagine in terms of a war.”
Palestinian territories were already battling the effects of man-made climate change and now face higher temperatures, water scarcity, droughts, energy stresses and rising sea levels.
“So there are several aspects affected by climate change rather than the occupation,” he said. The occupation means it is “more difficult to combat climate change”.
“First we hope that the war stops now,” he said. “After the war, I think it is an opportunity to rebuild Gaza, taking into consideration climate resilience.”
Peace, conflict and recovery is an issue gaining more prominence at Cops. Cop28 in Dubai saw a “declaration on climate, relief, recovery and peace that aimed to drive action around vulnerable countries threatened by fragility and war.
The Cop29 Presidency on Monday also launched the “Baku call on climate action for peace, relief and recovery", in collaboration with Egypt, Italy, Germany, Uganda, the UAE and UK.
It aims to develop a strategy for preventing climate-induced conflicts and bolster climate and conflict vulnerable countries.
Azerbaijan has also appealed for countries to stop fighting during the summit in a "Cop truce", but conflict has continued across the world from Gaza to Ukraine to Sudan.
There are now only days left at Cop29 for countries to agree a deal on one of the hardest topics of all – money.
Mr Abuthaher said there was a chance of agreement but, aside from that, it was simply important for Palestine to be there.
Nisreen Tamimi, chairman of the Environment Quality Authority, will address Cop29 on behalf of Palestine on Wednesday. And it is hoped that a Palestinian pavilion will appear at Cop30 next year in Brazil.
“We are here,” he said. “Even with the hard situation, Palestine is still present in the Cop. This is the main message.”
Medicus AI
Started: 2016
Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh
Based: Vienna, Austria; started in Dubai
Sector: Health Tech
Staff: 119
Funding: €7.7 million (Dh31m)
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
Company%20Profile
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WISH
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Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Company%20profile
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The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Company profile
Name: Fruitful Day
Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie
Based: Dubai, UAE
Founded: 2015
Number of employees: 30
Sector: F&B
Funding so far: Dh3 million
Future funding plans: None at present
Future markets: Saudi Arabia, potentially Kuwait and other GCC countries
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.