A combination of images from 2020 show a home, left, with low surrounding vegetation density that survived the Woolsey Fire in California in 2018, and another home, right, with high vegetation density that was destroyed in the Tubbs Fire in California in 2017. ZestyAI and Nearmap
A combination of images from 2020 show a home, left, with low surrounding vegetation density that survived the Woolsey Fire in California in 2018, and another home, right, with high vegetation density that was destroyed in the Tubbs Fire in California in 2017. ZestyAI and Nearmap
A combination of images from 2020 show a home, left, with low surrounding vegetation density that survived the Woolsey Fire in California in 2018, and another home, right, with high vegetation density
Dr Kristian Alexander is a senior fellow at Trends Research and Advisory in Abu Dhabi, where he is the director of the International Security and Terrorism Programme
May 05, 2023
Artificial intelligence has become an increasingly valuable tool in addressing many of the world’s most pressing issues and could provide a useful approach in confronting the challenges of climate change by providing insights into complex environmental systems.
Several experts have noted that AI can be used to develop more accurate climate models, which can help us understand how climate is changing and predict future scenarios. This can inform policy decisions and help us develop more effective strategies to mitigate climate change and adapt to it. AI can also be employed to predict and respond to extreme weather events such as hurricanes, floods and wildfires. This can help us prepare for these events and reduce their impact on people and the environment.
AI can also be used with energy systems such as smart grids to reduce energy waste and increase efficiency. AI algorithms can help predict energy demand and supply and adjust production and distribution accordingly. This can help us reduce greenhouse gas emissions and mitigate the effects of climate change as we transition to a more sustainable energy system. Further, AI can assist in the development of new technologies for carbon capture and storage. AI algorithms, for example, can help optimise the design of carbon capture systems and predict the behaviour of underground storage reservoirs.
One example of a project designed to use AI to help solve environmental challenges is FarmBeats, which is funded by Microsoft’s “AI for Earth” programme. The initiative assists farmers to optimise their use of resources and reduce their environmental impact. Sensors and drones collect data on soil moisture, temperature and other environmental factors, and then machine-learning algorithms analyse the data and make recommendations to farmers on how to optimise their use of water and other resources.
Collecting accurate, reliable and representative data not only leads to better AI models, but it builds trust with the public
AI has the potential to help mitigate the effects of climate change in concrete ways, but there are limitations to its application, at least at the moment. First of all, AI models require significant computational resources, which can result in high energy consumption and greenhouse gas emissions, the very thing they are being used to reduce. Developing more energy-efficient AI models and infrastructure should, therefore, be a priority.
High-quality data are, no doubt, used to make accurate predictions and recommendations. However, climate data can be sparse, incomplete, or of poor quality, limiting AI’s effectiveness. In computer lingo, if you put garbage in, you get garbage out. Collecting accurate, reliable and representative data not only leads to better AI models, but it builds trust with the public. Trust is also an issue with AI algorithms, which can be opaque and difficult to interpret. If people do not understand how AI is programmed, they are less confident in policy decisions based on the technology. To mitigate this issue, it is important to develop transparent AI systems that can be audited and explained.
One initiative that faced problems when attempting to use AI to address climate change is the “Carbon Tracker Initiative” launched by the European Space Agency to track greenhouse gas emissions from power plants. The Carbon Tracker had trouble accurately identifying and measuring emissions from individual power plants using satellite data. Countries and companies were also reluctant to share information on their emissions levels. This made building accurate models from machine learning algorithms around the globe difficult.
A 2020 report published by the Capgemini Research Institute highlights several other challenges related to the use of AI in climate action strategies. The multinational information technology services and consulting company headquartered in Paris surveyed 800 industry executives and 300 AI and climate change experts and found there is a shortage of skills and talent in the field, so organisations will very probably struggle to find the necessary expertise to develop and deploy AI solutions for climate action.
Smoke and steam rise from towers at the coal-fired Urumqi Thermal Power Plant in western China's Xinjiang Uyghur Autonomous Region. AP Photo
The report also points out that AI development and deployment requires significant investment in data, technology and talent. Organisations need to invest heavily in developing the necessary infrastructure and capabilities to leverage AI for climate action. Lastly, the report calls for the development of regulations and standards to ensure that AI is developed and deployed in a responsible and sustainable manner. This includes standards for data quality, transparency and ethical considerations that are not yet in place.
In April of 2023, the EU updated its proposed regulations for AI technologies to include provisions for generative AI, such as OpenAI's ChatGPT, and identifying copyright protection as a core piece of regulation. A dozen members of the European Parliament hammered out the draft legislation in just 11 days, including proposals that require companies with generative AI systems to disclose any copyrighted material used to train their models. The proposed laws may force some transparency on a secretive industry. The committee will vote on the amended law on May 11, and if successful, will advance to the next stage of negotiation.
In some circles, there is an inherent fear of AI technology, that some suspect, might arise from the fact that AI, particularly generative AI, can create content on its own, without human intervention. This means that AI could potentially create fake news or propaganda that is indistinguishable from real content, which could then be used to manipulate people or even incite violence. In addition, if AI is used in weapons systems, there is a risk that it could malfunction or be hacked, causing unintended harm or even starting a war.
There is absolutely no doubt that AI has the potential to play a significant role in addressing climate change by improving our understanding of the problem and developing more effective solutions. But it is important to ensure that AI development is done in a sustainable way to avoid exacerbating the problem.
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
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
German intelligence warnings
2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Profile of Tarabut Gateway
Founder: Abdulla Almoayed
Based: UAE
Founded: 2017
Number of employees: 35
Sector: FinTech
Raised: $13 million
Backers: Berlin-based venture capital company Target Global, Kingsway, CE Ventures, Entrée Capital, Zamil Investment Group, Global Ventures, Almoayed Technologies and Mad’a Investment.
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Zidane's managerial achievements
La Liga: 2016/17 Spanish Super Cup: 2017 Uefa Champions League: 2015/16, 2016/17, 2017/18 Uefa Super Cup: 2016, 2017 Fifa Club World Cup: 2016, 2017
UAE currency: the story behind the money in your pockets
