• Climate activists take part in a protest during the Cop27 summit in Sharm El Sheikh. Reuters
    Climate activists take part in a protest during the Cop27 summit in Sharm El Sheikh. Reuters
  • An activist demands action to limit the global temperature rise to 1.5°C compared to pre-industrial levels during the demonstration at the Cop27 event. AFP
    An activist demands action to limit the global temperature rise to 1.5°C compared to pre-industrial levels during the demonstration at the Cop27 event. AFP
  • Protesters make their point outside Sharm El Sheikh International Convention Centre. AFP
    Protesters make their point outside Sharm El Sheikh International Convention Centre. AFP
  • A protester from the '1.5 to Survive' movement. EPA
    A protester from the '1.5 to Survive' movement. EPA
  • Placards bearing slogans in Spanish and English are held aloft in the Red Sea resort city. AFP
    Placards bearing slogans in Spanish and English are held aloft in the Red Sea resort city. AFP
  • Activists dance on leaflets with objectives for climate change written on them at the Resilience Pavilion at the conference centre in Sharm El Sheikh. AFP
    Activists dance on leaflets with objectives for climate change written on them at the Resilience Pavilion at the conference centre in Sharm El Sheikh. AFP
  • A climate activist demanding the cancellation of developing nations' debts draws attention to his cause. AFP
    A climate activist demanding the cancellation of developing nations' debts draws attention to his cause. AFP

With Cop27 talks deadlocked, protesters criticise leaders for lack of action


John Dennehy
  • English
  • Arabic

Delivered with passion and zeal, the calls to act on climate change rang out at the Cop27 summit in Sharm El Sheikh.

“This is what the people look like, this is what leadership looks like, this is what power looks like – climate justice now," activists said.

The chants have resounded across the “blue zone” at Cop27 over the past few days.

As negotiations between delegates remained deadlocked on Thursday, protesters and advocacy groups railed against leaders for a lack of action.

The real power does not lie in the negotiating rooms, but in people's actions, activists said.

“This leadership will come from the most vulnerable,” said one teenage protester from the Philippines, who called for renewable energy for people and communities in developing countries.

Climate activists at the Cop27 summit in Egypt. AP
Climate activists at the Cop27 summit in Egypt. AP

The protests have enlivened the Cop27 gathering, injecting colour and vibrancy into the grey world of UN meetings.

Demonstrations tend to last about 30 minutes and participants are required to roll up their placards afterwards.

They have been lively and well attended and focus on campaigns including phasing out fossil fuels to eating less meat.

One of the largest took place on Saturday, with hundreds calling for climate justice for Africa.

“We have seen so much drought and famine and so much of displacement because of climate change. Hence the banner,” said Sainey Gibba from The Gambia, who was holding a placard stating “droughts, floods, hunger, displacement are the new trend in Africa".

He said Cop27 had not given him much hope that leaders would act, but he would wait to find out what the final declaration said.

“We … are African youth and want to make sure Cop27 listens to Africa and justice is done,” he said.

The chances of a deal being announced by Friday, the closing day of the summit, appear slim.

Countries have been unable to find consensus on the key issues of keeping the target of limiting global warming to 1.5°C above pre-industrial levels alive, as well as finance and curbing greenhouse gas emissions.

A draft declaration seen on Thursday raised more concerns about the ambition of some countries to act. Protesters and activists say leaders have not yet grasped the urgency of the climate crisis.

“If we don’t make the 1.5°C target, every 0.1°C additionally will add millions and millions of additional deaths,” said Bea Albermann, 25, a doctor from Switzerland who represents a group called Health for Future.

“We know that because now at 1.2°C warming we see so many deaths already,” she said, referring to scientists' estimate of how much hotter the planet has become.

She was speaking after a protest where medics from around the world performed mock CPR on an inflatable globe while shouting that the world needs “1.5 to survive”.

Dr Albermann said the global response to the Covid-19 pandemic showed the world could act quickly when needed. The same urgency was necessary now, she said.

“With Covid-19, we couldn’t just discuss it again in three years. What they are currently doing is putting Band-Aids on bleeding wounds," she said.

West Asia rugby, season 2017/18 - Roll of Honour

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

UAE Premiership - Winners: Dubai Exiles; Runners up: Abu Dhabi Harlequins

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

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The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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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The biog

Hobbies: Writing and running
Favourite sport: beach volleyball
Favourite holiday destinations: Turkey and Puerto Rico​

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Updated: November 18, 2022, 5:14 AM