• Episode 1, Volcano: Yasur volcano erupting on Tanna Island, Vanuatu. Photo: Huw Cordey / Silverback Films 2018
    Episode 1, Volcano: Yasur volcano erupting on Tanna Island, Vanuatu. Photo: Huw Cordey / Silverback Films 2018
  • Episode 1, Volcano: Kurile Lake, a caldera and crater lake in Russia, is considered to be one of the world’s greatest natural feasts, provided by the fertilising ash that formed from the volcanic eruptions. Photo: Toby Nowlan
    Episode 1, Volcano: Kurile Lake, a caldera and crater lake in Russia, is considered to be one of the world’s greatest natural feasts, provided by the fertilising ash that formed from the volcanic eruptions. Photo: Toby Nowlan
  • Episode 1, Volcano: flamingos on Lake Natron in Tanzania, which is home to Ol Doinyo Lengai (Mountain of God) active volcano. Photo: Darren Williams / Silverback Films 2019
    Episode 1, Volcano: flamingos on Lake Natron in Tanzania, which is home to Ol Doinyo Lengai (Mountain of God) active volcano. Photo: Darren Williams / Silverback Films 2019
  • Episode 2, The Sun: sunlight through the canopy in an Asian jungle. Photo: Huw Cordey / Silverback Films 2017
    Episode 2, The Sun: sunlight through the canopy in an Asian jungle. Photo: Huw Cordey / Silverback Films 2017
  • Episode 2, The Sun: An Arctic fox with its pups on Karrak Lake in Canada. Photo: Sarah-Jane Walsh / Silverback Films 2019
    Episode 2, The Sun: An Arctic fox with its pups on Karrak Lake in Canada. Photo: Sarah-Jane Walsh / Silverback Films 2019
  • Episode 2, The Sun: an Arctic wolf hunting on Ellesmere Island in Nunavut, Canada. Photo: Alain Lusignan/ Silverback Films 2018
    Episode 2, The Sun: an Arctic wolf hunting on Ellesmere Island in Nunavut, Canada. Photo: Alain Lusignan/ Silverback Films 2018
  • Episode 3, Weather: millions of fruit bats leave their roost at sunset to head into the surrounding forest to feed in Zambia. Photo: Ed Charles / Silverback Films 2017
    Episode 3, Weather: millions of fruit bats leave their roost at sunset to head into the surrounding forest to feed in Zambia. Photo: Ed Charles / Silverback Films 2017
  • Episode 3, Weather: once a year the red crabs of Christmas Island move en masse to the sea to breed. Photo: Amy Thompson / Silverback Films 2018
    Episode 3, Weather: once a year the red crabs of Christmas Island move en masse to the sea to breed. Photo: Amy Thompson / Silverback Films 2018
  • Episode 3, Weather: a mother wild Bactrian camel with her young in the Gobi Desert in Mongolia. Photo: Ed Charles / Silverback Films 2019
    Episode 3, Weather: a mother wild Bactrian camel with her young in the Gobi Desert in Mongolia. Photo: Ed Charles / Silverback Films 2019
  • Episode 4, Oceans: A wave crashes on the shore of Fernandina Island in the Galapagos. Photo: Ed Charles / Silverback Films 2017
    Episode 4, Oceans: A wave crashes on the shore of Fernandina Island in the Galapagos. Photo: Ed Charles / Silverback Films 2017
  • Episode 4, Oceans: A marine iguana warming up in the sun on the shores of Fernandina Island in the Galapagos. Photo: Ed Charles / Silverback Films 2017
    Episode 4, Oceans: A marine iguana warming up in the sun on the shores of Fernandina Island in the Galapagos. Photo: Ed Charles / Silverback Films 2017
  • Episode 4, Oceans: lemon sharks swim in the shallow waters by the mangrove forests of Bimini in the Bahamas. Photo: Ed Charles / Silverback Films 2017
    Episode 4, Oceans: lemon sharks swim in the shallow waters by the mangrove forests of Bimini in the Bahamas. Photo: Ed Charles / Silverback Films 2017
  • Episode 4, Oceans: A rockhopper penguin brooding its chick on Sealion Island in the Falklands. Photo: Sarah Walsh / Silverback Films 2017
    Episode 4, Oceans: A rockhopper penguin brooding its chick on Sealion Island in the Falklands. Photo: Sarah Walsh / Silverback Films 2017
  • Episode 5, Humans: a critically ill kemp’s ridley sea turtle is given medical treatment at the New England Aquarium, near Boston in the US. Photo: Nick Shoolingin-Jordan/Silverback Films 2019
    Episode 5, Humans: a critically ill kemp’s ridley sea turtle is given medical treatment at the New England Aquarium, near Boston in the US. Photo: Nick Shoolingin-Jordan/Silverback Films 2019
  • Episode 5, Humans: a young orphaned elephant with his keeper at The David Sheldrick Wildlife Trust’s Nairobi nursery in Kenya. Photo: Nick Shoolingin-Jordan / Silverback Films 2019
    Episode 5, Humans: a young orphaned elephant with his keeper at The David Sheldrick Wildlife Trust’s Nairobi nursery in Kenya. Photo: Nick Shoolingin-Jordan / Silverback Films 2019
  • Episode 5, Humans: the Sea Shepherd crew joins forces with Gabonese marines for a patrol in search of illegal fishing activity off the coast of Gabon in Africa. Photo: Tamara Stubbs / Silverback Films 2019
    Episode 5, Humans: the Sea Shepherd crew joins forces with Gabonese marines for a patrol in search of illegal fishing activity off the coast of Gabon in Africa. Photo: Tamara Stubbs / Silverback Films 2019

'A Perfect Planet': When David Attenborough's new BBC Earth show will be available to watch in the UAE


Panna Munyal
  • English
  • Arabic

English broadcaster, natural historian and environmentalist Sir David Attenborough will lend his weighty voice to a new series airing on BBC Earth from January 4.

While the title may seem slightly ironic given the times we live in, Attenborough explains how various forces of nature work to make the Earth a perfect planet, in terms of sustaining lives. This is at least true for the first four elements of the five-part series: volcanoes, sunlight, weather and oceans.

David Attenborough sets the record straight

Volcanoes, for instance, Attenborough calls “the architects of the planet”, responsible for “creating over 80 per cent of the Earth’s surface”. For weather, he explains how “annual patterns have been reliable for years, and it’s this reliability on which life depends”.

The brass and woodwind instruments were recorded in each of the musicians' living rooms

As for the fifth element, a statement by BBC Earth reveals: “The final episode looks at the dramatic impact of the world’s newest force of nature: humans – and what can be done to restore our planet’s balance.”

Or, as Attenborough puts it more bluntly: “Human activity is now so dominant that it’s disrupting the forces of nature and the vital habitats life needs to survive on Earth.”

A Perfect Planet airs from Monday, January 4, at 9pm UAE time on BBC Earth.

Recording amid Covid-19 restrictions

Sir David Attenborough narrates 'A Perfect Planet' for BBC Earth. Photo: Alex Board
Sir David Attenborough narrates 'A Perfect Planet' for BBC Earth. Photo: Alex Board

The post-production leg of the series fell prey to the coronavirus pandemic, especially as the UK went into lockdown. Series producer Huw Cordey says: "Sir David embraced new ways of recording his voiceover, and the music for the series had to be finished in Iceland, one of the few places we could gather a string orchestra and record them playing live. Covid restrictions prevented us doing the same with brass and woodwind instruments, so they had to be recorded separately in each of the musicians' living rooms."

The music of A Perfect Planet 

A Perfect Planet also features an original score by British composer Ilan Eshkeri, of Stardust and Still Alice fame.

The BBC's natural history programmes are known for their catchy background scores. Award-winning composer Eshkeri follows in the footsteps of German film score composer Hans Zimmer (who is Christopher Nolan's go-to) and Oscar-winner Steven Price (of Gravity fame), who created the music for Ten Pieces and The Hunt respectively.

Eshkeri's oeuvre includes collaborations with Annie Lennox, David Gilmour, Sinead O'Connor and KT Tunstall. "A Perfect Planet celebrates the extraordinary world we are a part of, as well as showing the delicate balance of the systems that support life, and what we need to do to ensure its future stability. I hope my music can play a small part in helping to inspire change."

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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. 

Venom

Director: Ruben Fleischer

Cast: Tom Hardy, Michelle Williams, Riz Ahmed

Rating: 1.5/5

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
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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

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association

((Disclaimer))

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Details

Through Her Lens: The stories behind the photography of Eva Sereny

Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books

UAE currency: the story behind the money in your pockets