The world is falling short of the action required on climate change and is “nowhere near where we need to be” despite progress made at the Cop26 talks in Glasgow, former US president Barack Obama has said.
He used a speech to delegates on Monday to condemn a “dangerous lack of urgency” from Russia and China, whose leaders did not attend the summit.
Mr Obama, who took the US into the Paris Agreement in 2015, said some meaningful progress had been made since then. But many countries had not been ambitious enough and missed the targets set in Paris, he said.
“Important work has been done here. That is the good news,” he told delegates in Glasgow after agreements were reached to curb deforestation, methane emissions and the use of coal power.
“Now for the bad news: We are nowhere near where we need to be yet. For starters, despite the progress that Paris represented, most countries have failed to meet the action plans that they set six years ago.
“We have not done nearly enough to address this crisis. We are going to have to do more.”
The 44th US president, who was born in Hawaii, appealed for world leaders to listen to vulnerable low-lying islands that face rising sea levels.
He said island nations were the “canary in the coal mine” that heralded danger to the rest of the world if global warming was not acted upon.
“It’s a reminder that if you want to paddle a canoe, you’d better all be rowing in the same direction at the same time,” Mr Obama said.
His address came on a day of talks dedicated to protecting vulnerable areas from climate change that may be too late to prevent. Britain announced a £274 million ($370m) package to help countries adapt.
In his main speech, Mr Obama said Cop26 had brought some meaningful accomplishments which should be celebrated.
The pledges made in Glasgow are aimed at meeting the Paris Agreement goal of limiting global warming to below 2°C, or preferably 1.5°C.
Mr Obama welcomed the passage of a bill in the US Congress which puts money towards electric charging infrastructure.
“As the world’s second-largest emitter of greenhouse gases, the US has to lead. We have enormous responsibilities,” he said.
But he bemoaned the opposition to climate action from many of his political opponents in the US, including his successor Donald Trump.
Mr Trump withdrew the US from the Paris Agreement. Current President Joe Biden, Mr Obama’s former vice president, reversed that decision on his first day in office.
Mr Obama faulted China and Russia for failing to bring climate plans to the summit.
Both countries have set 2060 as the date for carbon neutrality, but neither Russian President Vladimir Putin nor Chinese leader Xi Jinping attended the talks in Glasgow.
“I have to confess, it was particularly discouraging to see the leaders of two of the world's largest emitters – China and Russia – decline to even attend the proceedings,” Mr Obama said.
“Their national plans reflect what appears to be a dangerous lack of urgency and willingness to maintain the status quo on the part of those governments.”
Mr Obama said it was up to citizens, led by young campaigners, to put pressure on politicians to take the necessary action.
Although Mr Obama no longer holds any elected office, he is widely admired around the world and his words carry significant political weight.
“I am a private citizen now, so trips like this feel a little bit different than they used to. I don’t get invited to the big group photo,” he said.
“But even though I’m not required to attend summits like this anymore, old habits die hard, and when the issue at hand is the health of our planet… then you will have a hard time keeping me away.”
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Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
Mountain%20Boy
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Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
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Engine: 2.0-litre 4-cyl, 48V hybrid
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Barcelona v Real Madrid
Semi-final, first leg
Wednesday (midnight UAE)
Venue: Sharjah Cricket Stadium
Date: Sunday, November 25
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
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Colette
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Our take: 3/5
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2. Capezzano
3. North America
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11. K T Brave
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Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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Anxiety and work stress major factors
Anxiety, work stress and social isolation are all factors in the recogised rise in mental health problems.
A study UAE Ministry of Health researchers published in the summer also cited struggles with weight and illnesses as major contributors.
Its authors analysed a dozen separate UAE studies between 2007 and 2017. Prevalence was often higher in university students, women and in people on low incomes.
One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.
It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."
Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.
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“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."
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MATCH INFO
Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')
Leeds United 0
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
Turkish Ladies
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Director: James Cameron
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Rating: 4.5/5
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
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