An artistic rendering of Masdar's eco-city, due for completion in 2013, which will house 50,000 people.
An artistic rendering of Masdar's eco-city, due for completion in 2013, which will house 50,000 people.
An artistic rendering of Masdar's eco-city, due for completion in 2013, which will house 50,000 people.
An artistic rendering of Masdar's eco-city, due for completion in 2013, which will house 50,000 people.

Going green


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We're all wasting too much energy, most of the world agrees, and we need to change our ways - starting with how we build our houses. According to Gerard Evenden, a senior partner at Foster + Partners, Abu Dhabi has committed itself to changing its methods of building more than any other city in the world. "For the emirate to take the initiative and look at what it needs to change on a city scale, as Abu Dhabi has with its Masdar project, is way ahead of what anyone else is doing at the moment," says Evenden, who is in charge of the gigantic venture. "Lots of other countries are talking about sustainability, but that's it - it's slow in happening and it needs to be faster. Nobody to date is doing the necessary research and is prepared to fund it in the same way that Abu Dhabi has."

Masdar is clearly no small-scale derivative housing development. Due for completion in 2013, it will house 50,000 people, none of whom will require a car to get around - its streets will remain unclogged. The project will also consume drastically less energy - between 50 and 60 per cent, according to Evenden - all achieved through clever design and construction. Cities around the world will look to the research behind this experimental eco-city, all of it going hand-in-hand with the building work.

If you're serious about cutting down your energy footprint in construction, according to Evenden, there are three vital considerations. The first one is the orientation of buildings, looking at the space between them, the way they sit between each other and the use of sunlight and shade. "If you put a building in the middle of nowhere and let it bake in the sun, it will obviously take more energy to cool it down than if you keep it shaded," he says.

The second consideration is what in architectural vernacular is called "passive systems" - additional methods of cooling buildings, such as wall insulation and shading devices. The third is the renewable energy sources used to supply energy to a building once it is up and running: solar tubes, wind power and biofuels, for example. "The first two considerations are of critical importance to reduce the need to use the third - and you need to get those right if you're serious about saving energy," says Evenden.

Foster + Partners is also currently working on other projects, including Aldar's Central Market, where, at the pitch stage, the architects stated their intention to create a building appropriate to its surroundings, not simply to transplant a generic design to the desert. It needed to be able to withstand the challenges of building in such an environment, with the inevitable dust, sand and extreme heat.

In another development, Al Raha Beach, the shape of the building was determined by the sun's path and the passage of wind. Each project has been a progression, says Evenden. "What we did in Central Market prepared us for the work we did in Al Raha Beach, which in turn, has prepared us for Masdar." Abu Dhabi is beginning to gain international recognition for its green credentials: earlier this summer, it was named one of the top 10 sustainable cities of the future by the Ethisphere Institute, a US-based think tank. Meanwhile, Dubai is determined to prove that building at warp speed is not incompatible with looking after the environment.

Dubai's shortage of power stations, and the natural gas shortage affecting both Dubai and Abu Dhabi may well be another reason the emirates seem committed to limiting the amount of energy used. "Architects designing the country's new buildings are being encouraged to incorporate the latest advances in energy efficiency and technology in order to address the high levels of per capita consumption of power," says the estate agent Gary Hersham of Beauchamp Estates. "For example, much use is now being made of natural ventilation and heat pumps to reduce dependency on energy-hungry air conditioning, and low-energy lighting is becoming the norm."

"I'd say that over the past year there has been a big emphasis on environmental considerations," adds Alex Upson of the estate agency Cluttons. "I know that developers in Dubai are doing in-depth environmental impact studies. Matthew Plumbridge, the senior research and development manager at Nakheel, says that it is possible for a company which builds as densely as Nakheel does to call itself green - his argument is that by building more, the company can innovate more, and push the boundaries of eco building further.

"One of the benefits of being the world's biggest urban developer is that we have the money for research and to work out ways of doing things better," he says. "If we start a drive towards lowering carbon emissions, we will start to influence India and China, so there's enormous positive leadership potential there. In Dubai, everything is delivered to the best of our ability, which in this day and age means using low carbon. The rampant development is a thing of the past - well-planned development that is sensitive to the environment is the future."

To back this up, Nakheel's Waterfront development will feature "concentrated collectors", devices to capture heat from the sun and generate hot water for homes and offices. The cold water created by air conditioning units will be channelled and used to cool other areas within the development. And at its project, The Gardens, a pilot energy conservation programme has meant the building uses 27.4 per cent less electricity than it did a year ago, according to their research.

Streets and buildings are being carefully mapped out and in Nakheel's developments generally - as in the Masdar development - angled to maximise the flow of cooling winds through streets. The shade from buildings will be used to help cool public spaces such as squares and playing fields. The idea is that this will contribute to people's sense of well-being and will help to encourage healthier lifestyles.

It may seem ironic to some observers that oil-rich Abu Dhabi is leading the way on renewable energy - and that Dubai is making some positive steps, too. "For an oil supplier such as Abu Dhabi to have the foresight to tackle renewable energy is amazing - a huge step," says Evenden. "I think the emirate has benefited from seeing what Dubai has been doing and has now stepped up to another level. It will be interesting to see how Dubai in turn reacts to what its neighbour is doing. I think we'll also see the other emirates responding to the bar being raised in this way - and countries over the world will, too. It is simply no longer acceptable to continue designing buildings in the same way as we have been, and I think Abu Dhabi truly appreciates this."

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

First Person
Richard Flanagan
Chatto & Windus 

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

TALE OF THE TAPE

Manny Pacquiao
Record: 59-6-2 (38 KOs)
Age: 38
Weight: 146lbs
Height: 166cm
Reach: 170cm

Jeff Horn
Record: 16-0-1 (11 KOs)
Age: 29
Weight: 146.2lbs
Height: 175cm
Reach: 173cm

The biog

Name: Younis Al Balooshi

Nationality: Emirati

Education: Doctorate degree in forensic medicine at the University of Bonn

Hobbies: Drawing and reading books about graphic design

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The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

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Under-21 European Championship Final

Germany 1 Spain 0
Weiser (40')

Super Bowl LIII schedule

What Super Bowl LIII

Who is playing New England Patriots v Los Angeles Rams

Where Mercedes-Benz Stadium in Atlanta, United States

When Sunday (start time is 3.30am on Monday UAE time)

 

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