• A man pours cold water onto his head to cool off on a hot day in the Mediterranean Sea in Beirut, Lebanon. AP
    A man pours cold water onto his head to cool off on a hot day in the Mediterranean Sea in Beirut, Lebanon. AP
  • Fog on the fields outside the city of Wehrheim, about 30km north of Frankfurt in Germany. AP
    Fog on the fields outside the city of Wehrheim, about 30km north of Frankfurt in Germany. AP
  • Visitors cover their heads from the sun after a scaled down version of the Changing of the Guard ceremony took place outside Buckingham Palace, during heavy heat in London. AP
    Visitors cover their heads from the sun after a scaled down version of the Changing of the Guard ceremony took place outside Buckingham Palace, during heavy heat in London. AP
  • A man sleeps outside his home because of the intense heat in Yemen's Red Sea port city of Hodeidah. AFP
    A man sleeps outside his home because of the intense heat in Yemen's Red Sea port city of Hodeidah. AFP
  • Holidaymakers on the beach at Sokcho, east of Seoul, South Korea. EPA
    Holidaymakers on the beach at Sokcho, east of Seoul, South Korea. EPA
  • Travellers cross the Dal Lake in Srinagar, India, during rainfall. AFP
    Travellers cross the Dal Lake in Srinagar, India, during rainfall. AFP
  • A man walks beneath pavement misters in Phoenix, Arizona. AP
    A man walks beneath pavement misters in Phoenix, Arizona. AP
  • Red Cross paramedics help a homeless man who felt dizzy in the heatwave in Mexicali, Mexico. Reuters
    Red Cross paramedics help a homeless man who felt dizzy in the heatwave in Mexicali, Mexico. Reuters
  • Daniel, a homeless man, cools off in a park during the heatwave in Mexicali, Mexico. Reuters
    Daniel, a homeless man, cools off in a park during the heatwave in Mexicali, Mexico. Reuters
  • Pedestrians under parasols in Mirae Scientist Street in Pyongyang, North Korea. AP
    Pedestrians under parasols in Mirae Scientist Street in Pyongyang, North Korea. AP
  • Zookeeper Shinji Otsuru gives Elvis, the Galapagos giant tortoise, a shower at the Phoenix Zoo as Arizona battles through a heatwave. Reuters
    Zookeeper Shinji Otsuru gives Elvis, the Galapagos giant tortoise, a shower at the Phoenix Zoo as Arizona battles through a heatwave. Reuters
  • Children keep cool on a fountain at the Stavros Niarchos Foundation Cultural Centre in Athens, Greece. AP
    Children keep cool on a fountain at the Stavros Niarchos Foundation Cultural Centre in Athens, Greece. AP
  • Palestinians enjoy a day at the beach on the Mediterranean Sea during a heatwave in Gaza City. AP
    Palestinians enjoy a day at the beach on the Mediterranean Sea during a heatwave in Gaza City. AP
  • A street seller protects herself from the sun with a parasol in the coastal area in Panama City, Panama.
    A street seller protects herself from the sun with a parasol in the coastal area in Panama City, Panama.
  • Boys dive into the Bosphorus as temperatures rise above 30°C in Istanbul, Turkey. Getty
    Boys dive into the Bosphorus as temperatures rise above 30°C in Istanbul, Turkey. Getty

July likely to be hottest month for 'hundreds, if not thousands, of years'


  • English
  • Arabic

July 2023 is expected to be the hottest month yet, as people around world face record-breaking heatwaves.

Global air temperatures have climbed this month, with July 3 being the hottest day the planet has yet experienced.

This will probably be the warmest month for “hundreds, if not thousands, of years”, senior Nasa climatologist Gavin Schmidt said.

His remarks came as the US battles the heat.

The National Weather Service (NWS) said a “dangerous, long-lived, and record-breaking heatwave” will continue to affect the South-West this weekend, where temperature records have already been broken. Parts of the Mid-South, South-East and Gulf Coast are also forecast to endure oppressive heat and humidity.

Night-time temperatures will provide little relief to those in affected areas, the NWS reported.

“Temperatures and heat indexes will reach levels that would pose a health risk, and be potentially deadly to anyone without effective cooling and/or adequate hydration,” the US weather agency said in a Friday bulletin.

A heatwave in Europe is also causing sweltering conditions along the Mediterranean with temperatures hitting 47ºC in Sardinia this week.

Meanwhile, firefighting teams in parts of Europe were rushing to assist Greece as the country continues to battle raging wildfires.

Parts of China were also facing oppressive heat, with the country's interior particularly bearing the brunt of the conditions.

“We are seeing unprecedented changes all over the world – the heatwaves that we're seeing in the US in Europe and in China are demolishing records, left, right and centre,” Mr Schmidt said.

One of the drivers is El Nino, a climate phenomenon.

El Nino forms when east-to-west trade winds weaken, causing periods of warm water. These warmer waters cause areas to experience dryer and warmer conditions than usual, the US National Oceanic Atmospheric Administration (NOAA) said.

The NOAA declared last month that El Nino was under way after a three-year period of a cooler La Nina pattern.

El Nino can also cause thunderstorms and increased flooding.

“What we're seeing is the overall warmth, pretty much everywhere, particularly in the oceans. We've been seeing record-breaking sea surface temperatures, even outside of the tropics, for many months now,” he said.

“And we will anticipate that is going to continue, and the reason why we think that's going to continue, is because we continue to put greenhouse gasses into the atmosphere.”

Mr Schmidt said there is a 50 per cent chance this year will be the hottest on record, although he said other scientists have gone as high as 80 per cent.

Agencies contributed to this report

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

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The lowdown

Badla

Rating: 2.5/5

Produced by: Red Chillies, Azure Entertainment 

Director: Sujoy Ghosh

Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke

AGL AWARDS

Golden Ball - best Emirati player: Khalfan Mubarak (Al Jazira)
Golden Ball - best foreign player: Igor Coronado (Sharjah)
Golden Glove - best goalkeeper: Adel Al Hosani (Sharjah)
Best Coach - the leader: Abdulaziz Al Anbari (Sharjah)
Fans' Player of the Year: Driss Fetouhi (Dibba)
Golden Boy - best young player: Ali Saleh (Al Wasl)
Best Fans of the Year: Sharjah
Goal of the Year: Michael Ortega (Baniyas)

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%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Updated: July 28, 2023, 7:03 AM