World leaders, business chiefs and activists are heading into the second week at the Cop26 climate summit in Glasgow, Scotland.
Participants are being asked to answer the call to action on climate change and agree to dramatically reduce greenhouse gas emissions, in an attempt to cap global temperature rises.
Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, is leading the UAE's delegation at the climate talks.
Declarations came thick and fast in the first week, including the Emirates taking one step closer to hosting the event in 2023 after the Asia-Pacific Group of nations endorsed its bid.
But how has the UAE been involved in the conference so far?
The National explains.
Friday, November 5
The UAE backed the Glasgow Leaders’ Declaration on Forests and Land Use.
The Cop26 commitment to halt and reverse forest loss and land degradation by 2030 aims to advance sustainable development and promote inclusive rural transformation.
While the UAE does not have traditional forests, it has a wealth of mangroves. Research has shown mangroves aged 10 years or older absorb over six times more carbon than any terrestrial tree.
They also protect the coastline and provide breeding grounds as well as shelter for young fish.
Mariam Al Mheiri, Minister of Climate Change and Environment, called it a “natural step” for the country because of the nation’s rich and extensive mangrove forests.
"This is our type of forest and these act as carbon sinks. It is nature's treasure," she said.
The UAE already has about 60 million mangroves, and aims to increase the number by 50 per cent, Ms Al Mheiri announced.
She said the UAE’s prominent role in climate change initiatives at Cop26 shows the country is ready to "ride the crest of a wave" of global progress.
The conference also heard about the UAE’s efforts to improve global water security through cloud-seeding technology.
National Centre of Meteorology director Dr Abdulla Al Mandous and Alya Al Mazroui, director of the UAE Research Programme for Rain Enhancement Science, outlined the country’s rain enhancement technology and research programme.
Dr Al Mandous said the UAE is committed to finding innovative and viable solutions to address global water shortages.
“There is an urgent need for action to reduce the adverse effects of climate change on countries and governments,” he said.
Thursday, November 4
Another busy day.
The UAE announced plans to become an important player in the hydrogen fuel industry.
Hydrogen produces only water when it is used as fuel, making it a clean energy source. It can be generated from fossil fuels or renewables.
Ms Al Mheiri announced the launch of a UAE Hydrogen Leadership Roadmap.
The country commissioned its first green hydrogen plant at the Mohammed bin Rashid Al Maktoum Solar Park earlier this year.
Green hydrogen refers to fuel produced from renewable sources. It is known as blue hydrogen when it comes from fossil fuels.
Speaking at the sidelines of the event, the UAE also announced that construction of Unit 3 of the Barakah Nuclear Energy Plant was complete. It will be up and running in 2023.
Talking to The National, Claire O'Neill, the former British president of the 26th meeting, said she hoped for a new cycle leading to Cop28 in the UAE in 2023.
Wednesday, November 3
Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, met US Secretary of State, Antony Blinken, on the sidelines of the summit.
The pair discussed the longstanding historic relations between the UAE and the US, as well as regional and global issues of mutual concern.
Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and the UAE's Special Envoy for Climate Change, met US climate envoy John Kerry, and Israel's energy minister, Karine Elharrar.
The UAE called for an inclusive approach to unlock the economic opportunities in climate action and said it would support progress towards practical, commercial and scalable solutions if announced as hosts of Cop28 in 2023.
Tuesday, November 2
The UAE signed the Global Methane Pledge, along with more than 100 other countries. It aims to reduce global emissions of methane, a greenhouse gas that is highly potent in warming the planet.
The countries are promising to reduce their methane output by at least 30 per cent this decade.
Dr Al Jaber received Aziz Akhannouch, Prime Minister of Morocco, at the UAE pavilion.
And the UAE's goal to host Cop28 in 2023 was given a boost when the Asia-Pacific Group of nations endorsed its bid, joining the Arab League and the Gulf Co-operation Council, which had already lent their support.
Monday, November 1
Dr Al Jaber met several government officials and business people to discuss strategic partnerships.
Dr Al Jaber and Ms Al Mheiri met Dr Yasmine Fouad, Egypt's Minister of Environment.
Further meetings took place between Dr Al Jaber and Abdulla Shahid, President of the 76th UN General Assembly and Foreign Minister of the Maldives, among others.
The UAE joined more than 100 world leaders in signing a pledge to reverse deforestation in the summit’s first major announcement.
The countries are collectively responsible for more than 85 per cent of the world's forests.
They plan to use £19 billion ($25.9 billion) in public and private finance to restore degraded land, tackle bushfires, protect indigenous people and focus on key areas such as the Congo Basin.
Greta Thunberg at Cop26 - in pictures
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Founders: Rami Shaar and Jad Halaoui
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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Henrik Stenson's finishes at Abu Dhabi HSBC Championship:
2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8
West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
Company%20profile
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Normal People
Sally Rooney, Faber & Faber
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
Famous left-handers
- Marie Curie
- Jimi Hendrix
- Leonardo Di Vinci
- David Bowie
- Paul McCartney
- Albert Einstein
- Jack the Ripper
- Barack Obama
- Helen Keller
- Joan of Arc
The Outsider
Stephen King, Penguin
How the UAE gratuity payment is calculated now
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
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MATCH INFO
Inter Milan 1 (Martinez 18' pen)
Juventus 2 (Dybala 4', Higuain 80')
SPECS
Mini John Cooper Works Clubman and Mini John Cooper Works Countryman
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
