Expo City Dubai in March 2022 during Earth Hour, an annual event in which lights are switched off in major cities around the world to draw attention to energy consumption and its effects on the climate. EPA
Expo City Dubai in March 2022 during Earth Hour, an annual event in which lights are switched off in major cities around the world to draw attention to energy consumption and its effects on the climate. EPA
Expo City Dubai in March 2022 during Earth Hour, an annual event in which lights are switched off in major cities around the world to draw attention to energy consumption and its effects on the climate. EPA
Expo City Dubai in March 2022 during Earth Hour, an annual event in which lights are switched off in major cities around the world to draw attention to energy consumption and its effects on the climat


Let's involve cities to help avert the climate crisis


Razan Al Mubarak
Razan Al Mubarak
  • English
  • Arabic

June 21, 2024

For billions of people across the world, cities are synonymous with opportunities – employment, education, healthcare and so on. More than half the global population lives in cities. That figure will rise to more than two thirds by 2050.

However, the increase in the urban population has a direct link to the climate crisis. As of 2020, urban areas were responsible for 70 per cent of global greenhouse gas emissions, up from 62 per cent just five years earlier.

City dwellers, however, shouldn’t be seen as solely culpable for climate change: many are also victims of it. Globally, 70 per cent of urban areas are already being adversely affected, from issues like flooding, rising heat levels and other extreme weather events. Many urban areas are seeing population rises precisely because of climate-induced displacement.

Given the interconnectedness of cities and climate change issues, it would be assumed that sustainable urban development would be at the forefront of most, if not all, countries’ climate plans. However, a study UN Habitat released at this month’s Bonn Climate Change Conference showed that the majority of countries’ Nationally Determined Contributions (NDCs) lacked focus on urban elements, with just 27 percent of NDCs being categorised as having a “strong” focus on urban priorities.

This glaring gap underscores the critical need to incorporate all tiers of governments – national, sub-national and local, as well as critical stakeholders including civil society, academia and the private sector, to empower the urban climate agenda.

The Paris Agreement explicitly outlines the role of local governments in combating climate change, and the UNFCCC's Marrakech Partnership framework reinforces cities, states, and regions as essential partners in implementing outcomes of climate summits.

There is a critical need to incorporate all tiers of governments to empower the urban climate agenda

Last year, before the Conference of the Parties (Cop28), we knew we wanted to elevate multilevel action within the global climate agenda, paving the way for a stronger bridge between national and subnational and local actions and build momentum for local entities’ climate action efforts.

That was why we hosted the Cop28 Local Climate Action Summit. The first event of its kind, the Summit recognised the critical role local leaders play in reducing emissions, addressing climate risk, and supercharging national efforts to move further and faster on climate progress.

Participants walk past the Dubai Expo fixed Russia pavilion at Expo City Dubai, on December 6, 2023 in Dubai. Cop28 delivered many world-firsts, yet there is still much work ahead. Getty Images
Participants walk past the Dubai Expo fixed Russia pavilion at Expo City Dubai, on December 6, 2023 in Dubai. Cop28 delivered many world-firsts, yet there is still much work ahead. Getty Images

The Summit brought together hundreds of national and subnational climate leaders to transform climate finance, enhance global action, speed up the energy transition, and strengthen resilience and adaptation at the local level. It highlighted innovative strategies for emissions reduction, climate resilience and adaptation, and strengthening national climate action efforts.

The Summit also featured the launch of the Cop28 Coalition for High Ambition Multilevel Partnership (Champ) for Climate Action, which aims to include cities and regions in the design of national climate strategies and action plans.

Developed in consultation with subnational and national leaders, along with a diverse set of stakeholders, Champ is a pioneering initiative that recommends a new process for local and regional leaders to contribute to the development of updated and ambitious NDCs. To date, 72 nations have signed up to the initiative.

Cop28 also featured the second Ministerial Meeting on Urbanisation and Climate Change, focused on accelerating local climate finance by facilitating dialogue between ministers of housing, urban development, environment, and finance, as well as local and regional governments, multilateral banks and other non-state actors.

Cop28 delivered many world-firsts, yet there is still much work ahead of us. To seize this opportunity, I propose a three-step approach to get local and sub-national entities fully on board:

First, integrate subnational governments into national decision-making processes regarding NDCs, National Adaptation Plans, National Biodiversity Strategies and Action Plans, and other relevant policies.

Second, strengthen the integration of subnational leadership across various sectors in NDC investment and implementation planning. This integration can be enhanced by leveraging existing platforms and networks such as Race to Zero and Resilience, as well as within the Local Governments and Municipal Authorities (LGMA) Constituency to the UNFCCC. The LGMA has served as the voice of cities and regions since the first Cop in 1995 and continues to achieve advocacy success for multilevel action in the climate agenda.

Third, streamline support for subnational and local governments to access diverse sources of finance for localised climate action. This includes engaging with the private sector, financiers, donors, and organisations to support de-risking municipal-level projects and enhancing the capacity of local authorities in governance.

Nations will submit their NDCs ahead of Cop30, and I look forward to seeing a more comprehensive input of local and regional knowledge and expertise, reflective of the key role they play in the transition. The updated NDCs will act as a blueprint that guarantee cities and local actors become a core delivery partner for national climate action plans going forward.

As a UN Climate Change High-Level Champion, I will keep collaborating with cities, states, regions and vital non-party stakeholders.

This will be done firstly, through our Cities and Regions Race to Resilience and Race to Zero initiatives, which act as key platforms for subnational governments to join global campaigns focusing respectively on adaptation and resilience and, mitigation. Both offer recognition of subnational leadership in these areas, driving clear results under the 2030 Climate Solutions.

Secondly, by partnering with organisations that champion the work of subnational governments, providing technical assistance, capacity building, and reporting support to showcase successful initiatives. Cop28 put cities and regional governments under the spotlight like never before – and that’s a good thing.

By further enabling action at local levels, we can raise ambitions for national goals, and deliver solutions that have lasting impact on the global stage.

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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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  • Cancer is the second-leading cause of death worldwide, after cardiovascular diseases 
  •  About one in five men and one in six women will develop cancer in their lifetime 
  • By 2040, global cancer cases are on track to reach 30 million 
  • 70 per cent of cancer deaths occur in low and middle-income countries 
  • This rate is expected to increase to 75 per cent by 2030 
  • At least one third of common cancers are preventable 
  • Genetic mutations play a role in 5 per cent to 10 per cent of cancers 
  • Up to 3.7 million lives could be saved annually by implementing the right health
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  • The total annual economic cost of cancer is $1.16 trillion

   

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1 Jeff Bezos $140 billion
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3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
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7 Larry Page $56.8 billion
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Name: Capt Shadia Khasif

Position: Head of the Criminal Registration Department at Hatta police

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Breast cancer in men: the facts

1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.

2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

4) Treatments include surgery and chemotherapy but early diagnosis is the key. 

5) Anyone concerned is urged to contact their doctor

 

Updated: June 21, 2024, 4:00 AM