• British Prime Minister Clement Attlee addresses the first session of the UN General Assembly in the Methodist Central Hall, London, 10th January 1946. Getty Images
    British Prime Minister Clement Attlee addresses the first session of the UN General Assembly in the Methodist Central Hall, London, 10th January 1946. Getty Images
  • Preparations outside Central Hall for the meeting in 1946. Getty Images
    Preparations outside Central Hall for the meeting in 1946. Getty Images
  • The flags of the United Nations are put up over the main entrance hall in Central Hall. Getty Images
    The flags of the United Nations are put up over the main entrance hall in Central Hall. Getty Images
  • United Nations Organization site pickers inspect Archibald Rogers's estate at Hyde Park on January 11 1946. From left: Francois Briere, France; Awn el Khalidi, Iraq; Dr. Shu Hsi-hsu, China; Huntington Gilchrist, United States; Dr. Stoyan Gavrilovich, Yugoslavia; Maj. K. G. Younger, United Kingdom; Julio A. Lacarte, Uruguay; and Georgia Saksin, USSR. Getty Images
    United Nations Organization site pickers inspect Archibald Rogers's estate at Hyde Park on January 11 1946. From left: Francois Briere, France; Awn el Khalidi, Iraq; Dr. Shu Hsi-hsu, China; Huntington Gilchrist, United States; Dr. Stoyan Gavrilovich, Yugoslavia; Maj. K. G. Younger, United Kingdom; Julio A. Lacarte, Uruguay; and Georgia Saksin, USSR. Getty Images
  • King of Saudi Arabia Faisal bin Abdulaziz Al Saud and the Saudi Arabia delegation arrive at Central Hall. AFP
    King of Saudi Arabia Faisal bin Abdulaziz Al Saud and the Saudi Arabia delegation arrive at Central Hall. AFP
  • British foreign secretary Ernest Bevin and Clement Attlee at the first meeting. Getty Images
    British foreign secretary Ernest Bevin and Clement Attlee at the first meeting. Getty Images
  • A soldier checks a delegate's identity card at Central Hall. AFP
    A soldier checks a delegate's identity card at Central Hall. AFP
  • US Secretary of State James F. Byrnes delivers a speech at the United Nations first General Assembly. AFP
    US Secretary of State James F. Byrnes delivers a speech at the United Nations first General Assembly. AFP
  • Delegates in their seats at Central Hall. Getty Images
    Delegates in their seats at Central Hall. Getty Images

UNGA75: Guterres to host virtual summit in UK marking first General Assembly meeting


Damien McElroy
  • English
  • Arabic

An international summit to mark the 75th anniversary of the first meeting of the UN General Assembly is due to open in London on Sunday.

The 51 original nations that made up UNGA met in the city's Methodist Central Hall, an ornate building across the square from the Houses of Parliament.

The current UN Secretary General Antonio Guterres will speak at an event titled "We the Peoples” — the first words of the organisation’s Charter — to highlight UN achievements and call for “a renewed global partnership to address the many challenges” facing the world.

"A third world war — which so many had feared — has been avoided. And never in modern history has the world gone so many years without a military confrontation between the major powers," Mr Guterres told the 75th anniversary UNGA meeting. "This is a great achievement of which Member States can be proud — and which we must all strive to preserve."

The ceremony on Sunday will also feature a message from peacekeeping troops currently serving in Mali, West Africa and the role of the operations staged by the UN around the world will be recognised.

London was not to be the permanent home of the UN General Assembly, which in April convened in New York's Flushing Meadow and was opened by the chairman of the Belgian delegation Frank van Langenhove.

The UN yearbook of 1946-47 shows that the first meeting was dominated by the issue of the mandate for Palestine, as well as the withdrawal of troops from Lebanon and Syria.

However, there was a dispute over Jordan's application for UN membership that later divided the UN Security Council along Cold War lines.

Diplomats from Iraq, Egypt, Saudi Arabia and other Arab nations played a leading role in the sessions. After the San Francisco conference, the UN officially came into existence in October, 1945. October 24 is marked as UN Day as the point the Charter was ratified by China, France, Soviet Union, UK, US and a majority of other signatories.

Mr Guterres will continue the virtual visit to London from Sunday for two more days. It is his first such online effort since the Covid-19 pandemic broke last year. He was originally to attend in person, but because of Britain's worsening public health situation, London instead arranged for a virtual meeting.

On Monday and Tuesday, he is set to participate in a session dedicated to the fight against climate change and will hold bilateral talks with British Prime Minister Boris Johnson and the Archbishop of Canterbury Justin Welby.

The Secretary General will speak on Monday at the ‘COP26 Virtual Roundtable on Clean Power Transition’.

“The event is designed to showcase and generate more commitments and action to accelerate the transition to renewable, affordable, and resilient power systems in Africa and European countries, as well as the importance of a just transition to ensure green job,” UN spokesman said.

Guterres will be joined by Foreign Secretary Dominic Raab and incoming COP26 President Alok Sharma.

The original UN members were: Argentina, Australia, Belgium, Bolivia, Brazil, Byelorussian Soviet Socialist Republic, Canada, Chile, China, Colombia, Costa Rica, Cuba, Czechoslovakia, Denmark, Dominican Republic, Ecuador, Egypt, El Salvador, Ethiopia, France, Greece, Guatemala, Haiti, Honduras, India, Iran, Iraq, Lebanon, Liberia, Luxembourg, Mexico, Netherlands, New Zealand, Nicaragua, Norway, Panama, Paraguay, Peru, Philippine Republic, Poland, Saudi Arabia, Syria, Turkey, Ukrainian Soviet Socialist Republic, Union of South Africa, Union of Soviet Socialist Republics, United Kingdom, United States, Uruguay, Venezuela, Yugoslavia.

The lowdown

Rating: 4/5

Company Profile

Company name: Fine Diner

Started: March, 2020

Co-founders: Sami Elayan, Saed Elayan and Zaid Azzouka

Based: Dubai

Industry: Technology and food delivery

Initial investment: Dh75,000

Investor: Dtec Startupbootcamp

Future plan: Looking to raise $400,000

Total sales: Over 1,000 deliveries in three months

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

21 Lessons for the 21st Century

Yuval Noah Harari, Jonathan Cape
 

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

Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A