Officials from some of the 150 states attending the Mondiacult 2022 culture conference in Mexico City pose for the official picture. AFP
Officials from some of the 150 states attending the Mondiacult 2022 culture conference in Mexico City pose for the official picture. AFP
Officials from some of the 150 states attending the Mondiacult 2022 culture conference in Mexico City pose for the official picture. AFP
Officials from some of the 150 states attending the Mondiacult 2022 culture conference in Mexico City pose for the official picture. AFP

Unesco conference sees culture declared 'global public good' by 150 states


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Unesco's Mondiacult 2022 conference in Mexico has seen 150 states including the UAE adopt a historic declaration pledging to treat culture as a “global public good”.

The largest global conference devoted to culture in the past 40 years brought together nearly 2,600 participants over three days in Mexico City.

At Unesco's and Mexico’s invitation, 150 states sent delegations to the conference — 135 of them represented by ministers of culture.

“Culture has a fundamental role in our societies,” said Unesco director general Audrey Azoulay.

“Through culture people can discover their common humanity and become free and enlightened citizens.

“Yet, despite progress, it still does not have the place it deserves in public policies and international cooperation.

“Mondiacult 2022 has sent a powerful signal to change this. The declaration adopted today is a commitment to action.”

The mass adoption is the product of 10 months of multilateral negotiations and sees countries affirm for the first time that culture is a “global public good”.

Consequently, states call for its inclusion “as a specific objective in its own right” among the next UN Sustainable Development Goals.

The text defines a set of cultural rights that need to be considered in public policies.

These include the social and economic rights of artists, artistic freedom, the right of indigenous communities to safeguard and transmit their ancestral knowledge and the protection and promotion of cultural and natural heritage.

It also calls for substantial regulation of the digital sector, notably of the major platforms, for the benefit of online cultural diversity, artists’ intellectual property rights and fair access to content for all.

Cultural property rights

In the declaration, governments also commit to intensify the fight against illicit trafficking in cultural goods through increased international co-operation.

It calls on art market operators not to attempt to sell objects where the provenance is not clear.

The declaration also calls for the protection of vulnerable, often unlisted, archaeological sites and seeks to prevent illegal excavations and looting.

it mandates Unesco to propose standard-setting instruments to meet these challenges.

Ms Azoulay also announced the creation of a virtual museum of stolen cultural property by Unesco and Interpol, helping people learn about the history of these works. It will be up and running by 2025.

World cultural forum every four years

From 2025 onwards, a World Forum on Cultural Policies will be organised by Unesco every four years.

Its debates will be informed by a world report on cultural policies which the organisation will produce.

According to Unesco data, the cultural and creative sector is one of the most powerful engines of development worldwide.

It accounts for more than 48 million jobs globally — almost half of which are held by women — representing 6.2 per cent of all employment and 3.1 per cent of global gross domestic product.

The sector also employs and provides opportunities for the largest number of young people under the age of 30.

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Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

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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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Rating: 2/5

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Install an air filter in your home.

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Stay indoors when conditions are particularly poor.

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RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

England's Ashes squad

Joe Root (captain), Moeen Ali, Jimmy Anderson, Jofra Archer, Jonny Bairstow, Stuart Broad, Rory Burns, Jos Buttler, Sam Curran, Joe Denly, Jason Roy, Ben Stokes, Olly Stone, Chris Woakes. 

PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

NBA FINALS SO FAR

(Toronto lead 3-2 in best-of-seven series)

Game 1 Raptors 118 Warriors 109

Game 2 Raptors 104 Warriors 109

Game 3 Warriors 109 Raptors 123

Game 4 Warriors 92 Raptors 105

Game 5 Raptors 105 Warriors 106

Game 6 Thursday, at Oakland

Game 7 Sunday, at Toronto (if needed)

First Person
Richard Flanagan
Chatto & Windus 

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Coming 2 America

Directed by: Craig Brewer

Starring: Eddie Murphy, Arsenio Hall, Jermaine Fowler, Leslie Jones

3/5 stars

How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
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MATCH INFO

Karnatake Tuskers 114-1 (10 ovs)

Charles 57, Amla 47

Bangla Tigers 117-5 (8.5 ovs)

Fletcher 40, Moores 28 no, Lamichhane 2-9

Bangla Tiger win by five wickets

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

Why seagrass matters
  • Carbon sink: Seagrass sequesters carbon up to 35X faster than tropical rainforests
  • Marine nursery: Crucial habitat for juvenile fish, crustations, and invertebrates
  • Biodiversity: Support species like sea turtles, dugongs, and seabirds
  • Coastal protection: Reduce erosion and improve water quality
MATCH INFO

New Zealand 176-8 (20 ovs)

England 155 (19.5 ovs)

New Zealand win by 21 runs

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

Updated: September 30, 2022, 7:27 PM