• Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces meets Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Mohamed Al Hammadi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces meets Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Mohamed Al Hammadi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces meets Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Mohamed Al Hammadi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces meets Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Mohamed Al Hammadi / Ministry of Presidential Affairs
  • Reem Ibrahim Al Hashimi, UAE Minister of State for International Cooperation, Sheikh Abdullah bin Zayed Al Nahyan, UAE Minister of Foreign Affairs and International Cooperation and Lt General Sheikh Saif bin Zayed Al Nahyan, UAE Deputy Prime Minister and Minister of Interior, attend a meeting with Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Hamad Al Kaabi / Ministry of Presidential Affairs
    Reem Ibrahim Al Hashimi, UAE Minister of State for International Cooperation, Sheikh Abdullah bin Zayed Al Nahyan, UAE Minister of Foreign Affairs and International Cooperation and Lt General Sheikh Saif bin Zayed Al Nahyan, UAE Deputy Prime Minister and Minister of Interior, attend a meeting with Antonio Guterres, Secretary-General of the United Nations at Emirates Palace. Hamad Al Kaabi / Ministry of Presidential Affairs
  • UNFCCC Executive Secretary Patricia Espinosa at the Abu Dhabi Climate Meeting. Victor Besa/The National
    UNFCCC Executive Secretary Patricia Espinosa at the Abu Dhabi Climate Meeting. Victor Besa/The National
  • Abu Dhabi Climate Meeting at the Emirates Palace. Victor Besa/The National
    Abu Dhabi Climate Meeting at the Emirates Palace. Victor Besa/The National
  • Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment at the Abu Dhabi Climate Meeting. Victor Besa/The National
    Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment at the Abu Dhabi Climate Meeting. Victor Besa/The National
  • Minister of State for Youth, Shamma Al Mazrui with World Youth representatives talk to Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment and António Guterres, Secretary General of the United Nations on stage regarding climate change. Victor Besa/The National
    Minister of State for Youth, Shamma Al Mazrui with World Youth representatives talk to Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment and António Guterres, Secretary General of the United Nations on stage regarding climate change. Victor Besa/The National
  • António Guterres, Secretary-General of the United Nations, speaks at the Abu Dhabi Climate Meeting. Victor Besa / The National
    António Guterres, Secretary-General of the United Nations, speaks at the Abu Dhabi Climate Meeting. Victor Besa / The National
  • Minister of State for Youth, Shamma Al Mazrui with World Youth representatives talk to Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment and António Guterres, Secretary General of the United Nations on stage regarding climate change. Victor Besa/The National
    Minister of State for Youth, Shamma Al Mazrui with World Youth representatives talk to Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment and António Guterres, Secretary General of the United Nations on stage regarding climate change. Victor Besa/The National
  • Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment speaks at the Abu Dhabi Climate Meeting. Victor Besa/The National
    Dr Thani bin Ahmed Al Zeyoudi, Minister of Climate Change and Environment speaks at the Abu Dhabi Climate Meeting. Victor Besa/The National

Abu Dhabi Climate Meeting: talks pave way for landmark September summit


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  • Arabic

The two-day meeting in the UAE capital brought together more than 1,700 government ministers, business leaders and experts from the private and public sector from 160 countries.

They are assessing the progress made in implementing the goals set by the 2015 Paris Agreement and the challenges ahead.

Here are the updates from day one

Below is all of the latest news from the meetings on day two in Abu Dhabi:

________________

Closing remarks: Abu Dhabi Climate Meeting paves way for New York

Two days of discussion on climate change have paved the way for a landmark summit in New York in September, meeting leaders said.

But there is a still a lot to do, and ambitions for the meetings must be raised, UN Deputy Secretary General Amina Mohammed said.

Plans to tackle climate change must include specific sectors, consider social aspects, and local action must be complemented by national action, she said. Financing of climate projects should also be addressed, she said, saying it is urgent that developed countries meet their commitments under the Green Climate Fund.

"We are all together in our battle against climate change," Ms Mohammed said.

Meanwhile, UAE Minister of Climate Change and the Environment Dr Thani Al Zeyoudi reiterated his belief that climate action is the best business opportunity around.

"I know we leave Abu Dhabi more determined than ever to make 2019 the year to focus on the economic opportunities of climate action," he said.

Both leaders praised the inclusion of the youth in the Abu Dhabi Climate Meeting.

Ms Mohammed praised the youth for attending and contributing to every session and even calling world leaders out for inaction or hypocrisy.

The Deputy Secretary General said that applications for the Youth Climate Summit in New York in September were open. She announced that there will be 100 carbon neutral places funded by the UN for young people around the world to attend the summit.

"We have greatly benefited from having young delegates here," Dr Al Zeyoudi said.

________________

Red Cross chief: World needs strong leadership to cope with natural disasters

The world must be better prepared to withstand the health effects of natural disasters exacerbated by climate change, the Secretary General of the International Federation of the Red Cross Elhadj As Sy said on Monday.

Natural disasters are becoming "more frequent, more severe" and the world needs "strong political leadership" to adapt.

"People should be able to withstand shocks and hazards" of natural disasters Mr Sy said.  Women and elderly people are disproportionately affected by these disasters, he said.

________________

WHO Director General: Funding for climate health risks remains 'alarmingly low'

The World Health Organisation Director General Dr Tedros Adhanom said that financial support for mitigating the health effects of climate change remains "alarmingly low".

"The same activities that are harming the planet are also harming people," he told the summit in a video message.

"The delay in the transition from low carbon clean development has left people around the world exposed to health risks," Dr Tedros said. Those on island nations or developing nations are particularly affected, he said.

Dr Tedros thanked the UAE for featuring the health aspects of climate change so prominently in Monday's meeting, pointing out that it is too often marginalised.

Every minute 40 people will die prematurely from air pollution, a World Health Organisation representative said.

Fears over the low funding of health foundations tackling air pollution were echoed by Jane Burston, the managing director of the Clean Air Fund, who said it was vastly underfunded relative to the size of the problem.

________________

Deputy UN Secretary General: We need positive vision of climate change

Deputy Secretary General Amina Mohammed at the Climate and Health Ministers meeting. Chris Whiteoak / The National
Deputy Secretary General Amina Mohammed at the Climate and Health Ministers meeting. Chris Whiteoak / The National

The Deputy Secretary General of the UN, Amina Mohammed, points to the increase in young activism on climate change.

Putting out a positive message of climate change is the best way to make an impact, she said.

________________

UAE Environment Minister: We have undersold health effects of climate change

Dr Thani Al Zeyoudi, Minister of Climate Change and Environment speaks at the Climate and Health Ministers meeting. Chris Whiteoak / The National
Dr Thani Al Zeyoudi, Minister of Climate Change and Environment speaks at the Climate and Health Ministers meeting. Chris Whiteoak / The National

Minister of Climate Change and Environment Dr Thani Al Zeyoudi said that climate advocates have been underselling the health aspect of climate change.

When he began working in climate change, he said, the narrative focused on a moral obligation to animals and the planet.

"We have undersold a much more powerful political narrative: people's health," he said.
The costs of climate change are so high – more than seven million deaths a year from air pollution – he said, pointing out that taking action is relatively cheap.

________________

UAE ministers meet British Development Minister Rory Stewart

Dr Anwar Gargash, Minister of State for Foreign Affairs, and Reem Al Hashimy, the Minister of State for International Co-operation, met the UK's International Development minister in Abu Dhabi.

The talks touched on Sudan, Yemen, Syria and climate change, Mr Stewart said on Twitter.

The meeting comes the day after Mr Stewart addressed the Abu Dhabi Climate Meeting, pointing to the UK's commitment to be net carbon neutral by 2050.

________________

Day Two to focus on climate change and health

Monday's meetings will focus on the intersection between climate change and health.

The Director General of the World Health Organisation Dr Tedros Adhanom, the Minister of Climate Change and Environment Dr Thani Al Zeyoudi and the Minister of Health Dr AdbulRahman Al Owais will co-chair a panel on how climate change will affect air quality and lead to more natural disasters.

Later, there will be a dialogue between youth delegates and chairs of the round table discussions in which young people will air their concerns and discuss the role they can play to resolve the climate crisis.

________________

Guterres tours Noor solar plant in Abu Dhabi

The UN Secretary General Antonio Guterres toured the world's largest solar power plant in Abu Dhabi on Sunday, as the first day of the Abu Dhabi Climate Meeting drew to a close.

The Noor solar plant is "the kind of clean & efficient solution needed to address the global climate emergency," Mr Guterres wrote on Twitter.

The plant started operation on Saturday and will reduce Abu Dhabi's carbon emissions by one million metric tons – the equivalent of taking 200,000 cars off the road.

If you go

The flights

The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings

The stay

Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.

 

What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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

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

UAE currency: the story behind the money in your pockets
While you're here
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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Various%20%3Cbr%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Rosario%20Dawson%2C%20Natasha%20Liu%20Bordizzo%2C%20Lars%20Mikkelsen%20%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Yuki Means Happiness
Alison Jean Lester
John Murray 

NO OTHER LAND

Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal

Stars: Basel Adra, Yuval Abraham

Rating: 3.5/5

Manchester City 4
Otamendi (52) Sterling (59) Stones (67) Brahim Diaz (81)

Real Madrid 1
Oscar (90)

Look%20Both%20Ways
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The specs

Engine: 2.0-litre four-cylinder turbo

Power: 178hp at 5,500rpm

Torque: 280Nm at 1,350-4,200rpm

Transmission: seven-speed dual-clutch auto

Price: from Dh209,000 

On sale: now

Moral education needed in a 'rapidly changing world'

Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.

Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.

"Moral education touches on every aspect and subject that children engage in.

"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.

"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."

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Six tips to secure your smart home

Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.

Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.

Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.

Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.

Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.

Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.

Kamindu Mendis bio

Full name: Pasqual Handi Kamindu Dilanka Mendis

Born: September 30, 1998

Age: 20 years and 26 days

Nationality: Sri Lankan

Major teams Sri Lanka's Under 19 team

Batting style: Left-hander

Bowling style: Right-arm off-spin and slow left-arm orthodox (that's right!)

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%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

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