As climate negotiators at Egypt’s Cop27 try to thrash out a deal on divisive subjects such as loss and damage, there is a markedly different atmosphere in the conference's Blue Zone.
There are 141 pavilions in five large buildings that make up the UN-managed area, a maze of countries, non-governmental organisations and coalitions.
Each pavilion has its own schedule of events. The sounds of chatter and back-to-back panel discussions fill the air.
The UN climate summit in Sharm El Sheikh is due to finish on Friday. But the Blue Zone shows no signs of slowing down.
In some ways, it is like a mini-Dubai Expo, but with less fanfare, no queues to get into the Germany pavilion and certainly no sushi in Japan or rose ice cream in Saudi Arabia. Given the limited food and drink options at the conference, delegates take notice when Italy offers coffee or South Africa serves mocktails.
Many of the country pavilions reflect their cultures. The Nordic building is sleek and Senegal's offers a colourful showcase. In Kuwait's pavilion the writing is mostly in Arabic and Venezuela's uses Spanish.
The large Qatar pavilion includes a section highlighting the country’s hosting of the World Cup, which kicks off on Sunday, and the eight stadiums built.
But overall, the Blue Zone is serious business with countries and organisations often demonstrating their climate commitments and achievements.
Groups such as the World Bank, International Labour Organisation and International Atomic Energy Agency highlight some of the key issues and solutions.
Others, such as Moana Blue Pacific, Climate Justice and Indigenous Peoples, sound the alarm bell about climate change emergencies.
At Moana Blue Pacific, a 250-square-metre area managed by the Secretariat of the Pacific Regional Environment Programme, a sign says: “Keep global temperature rise below 1.5C, and we can survive.”
The tiny Climate Justice pavilion is covered in messages, such as “We demand climate reparations” and “No false solutions”.
While the Pakistan pavilion makes no reference to the summer floods that displaced 33 million people, it displays a simple message: “What goes on in Pakistan won’t stay in Pakistan.”
The military and political crisis in Ukraine is evident in the fact that there is no Russian pavilion and the Ukrainian display is a sombre affair.
While there is much to learn and take away from all of the pavilions, here are four that stand out from the crowd:
Egypt's artistic talent celebrates heritage
As the Cop27 host, Egypt’s pavilion is front and centre for guests entering the Blue Zone. Designed and curated by award-winning green architect Sarah El Battouty, it is meant to represent Egypt’s heritage and landscape.
The main hall includes the Tree of the Virgin Mary from Sinai. It is protected by a curved wall inscribed with the national anthem of the Egyptian armed forces, based on a poem from Farouk Gweida: “Oh Nile run wild and free to tell the stories of the great patriotic acts.”
Eight sculptures by artist Bahaa Amer, created from fallen twigs, are nestled around the tree.
The Hall of Knowledge and Science, which emphasises the need for climate action to be based on science, includes the Dynastic Bird sculpture by the late Adam Henein.
Other artworks highlight the responsibility of humans to protect nature. They include a piece called Misr El A’taa by Farghali Abdel Hafez, which shows a woman stretching out her hands to give back all of the blessings she received from the sea and sand.
The stone architecture reflects the “very solid history, very solid heritage” of Egypt, Ms El Battouty said in an interview with Cairo Scene. The mashrabeya displays an innovation for cooling and privacy that was created in Egypt.
Ms El Battouty is the founder of ECOnsult, a UN Climate Change global ambassador and a senior adviser to the Egyptian President.
UAE shows off its climate credentials
After Cop27, Egypt will pass the baton to Cop28 host the UAE. The journey has already begun, with the UAE pavilion promoting the “The Emirates Climate Conference”.
The large exhibition space at this year’s event includes a timeline of the country’s climate actions. The pavilion highlights its decarbonisation efforts, for example through sustainable mobility and green hydrogen.
It also showcases Etihad’s “sustainable flight”, which in October 2021 reduced carbon emissions by 72 per cent compared to the equivalent flight operated in 2019. The sustainable flight avoided regions of the atmosphere that were super-saturated with ice, and where harmful trails from jet engines were likely to form. This prevented the production of about 64 tonnes of CO2 emissions.
Celebrating storytelling
The children and youth pavilion has come to life, with a large mural being painted by Indian artist Shilo Shiv Suleman in the second week of the summit.
Ms Suleman founded Fearless Collective in 2012 following the protests that shook the country in response to the Delhi gang rape and murder, known as the Nirbhaya case. The movement aims to transform “fear to love through the co-creation of beauty in public space”.
Fearless has created more than 40 public monuments in 16 countries, working with marginalised communities, such as Muslim and Dalit women in India, indigenous peoples in Brazil and North America, and Syrian and Palestinian refugees in Lebanon.
“Similarly now with the climate crisis, what we’re seeing is there is a lot of fear,” Ms Suleman told The National. “The fear is very valid and the danger is real. But at the same time, we believe for actions to be sustainable, we need to create a space of love.”
The mural she is creating at Cop27 is meant to “bring back a sense of reverence and wonder for nature as the source of creation and life”.
She has painted three women: Puyr Tembe, a campaigner from the Amazon for indigenous tribes; Ugandan climate justice activist Vanessa Nakate; and Pakistani environmentalist Ayisha Siddiqa, the co-founder of Fossil Free University and Polluters Out.
“When you come to a space like this and you see a lot of bureaucrats, technocrats, businessman, in all honesty it sometimes feels like a bit of a trade show. And we believe that storytelling — the stories that we tell and the cultures that we create — is ultimately what shifts public opinion,” Ms Suleman said.
Waste finds a new creative life
Turkey’s pavilion includes 14 pieces of striking art made from waste in the exhibition project OZero point.
Visual artist Deniz Sagdic upcycles waste objects and materials, such as plastic bags and packaging, to turn them into works of art.
“Waste can be used as art and, if used in the right way, the lifetime will be increased by two centuries,” Ms Sagdic told The National.
While she does not consider herself an activist per se, she said: “Everyone in their own specialty can do something and people should ask what they can do.”
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Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Palestine and Israel - live updates
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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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
World Test Championship table
1 India 71 per cent
2 New Zealand 70 per cent
3 Australia 69.2 per cent
4 England 64.1 per cent
5 Pakistan 43.3 per cent
6 West Indies 33.3 per cent
7 South Africa 30 per cent
8 Sri Lanka 16.7 per cent
9 Bangladesh 0
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Omar Yabroudi's factfile
Born: October 20, 1989, Sharjah
Education: Bachelor of Science and Football, Liverpool John Moores University
2010: Accrington Stanley FC, internship
2010-2012: Crystal Palace, performance analyst with U-18 academy
2012-2015: Barnet FC, first-team performance analyst/head of recruitment
2015-2017: Nottingham Forest, head of recruitment
2018-present: Crystal Palace, player recruitment manager
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.”
COMPANY%20PROFILE
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UAE currency: the story behind the money in your pockets
Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin
Will the pound fall to parity with the dollar?
The idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.
Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.
New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.
“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.
The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.
The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.
Bloomberg
QUARTER-FINAL
Wales 20-19 France
Wales: T: Wainwright, Moriarty. Cons: Biggar (2) Pens: Biggar 2
France: T: Vahaamahina, Ollivon, Vakatawa Cons: Ntamack (2)
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
Mohammed bin Zayed Majlis
MATCH INFO
Champions League last 16, first leg
Tottenham v RB Leipzig, Wednesday, midnight (UAE)
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
Race 3
Produced: Salman Khan Films and Tips Films
Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars
The past Palme d'Or winners
2018 Shoplifters, Hirokazu Kore-eda
2017 The Square, Ruben Ostlund
2016 I, Daniel Blake, Ken Loach
2015 Dheepan, Jacques Audiard
2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan
2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux
2012 Amour, Michael Haneke
2011 The Tree of Life, Terrence Malick
2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul
2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke
2008 The Class (Entre les murs), Laurent Cantet
Greatest Royal Rumble results
John Cena pinned Triple H in a singles match
Cedric Alexander retained the WWE Cruiserweight title against Kalisto
Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus
Jeff Hardy retained the United States title against Jinder Mahal
Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos
Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe
AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out
The Undertaker beats Rusev in a casket match
Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match
Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last
The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
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Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Retail gloom
Online grocer Ocado revealed retail sales fell 5.7 per cen in its first quarter as customers switched back to pre-pandemic shopping patterns.
It was a tough comparison from a year earlier, when the UK was in lockdown, but on a two-year basis its retail division, a joint venture with Marks&Spencer, rose 31.7 per cent over the quarter.
The group added that a 15 per cent drop in customer basket size offset an 11.6. per cent rise in the number of customer transactions.
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
THE SPECS
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Transmission: eight-speed automatic
Power: 285bhp
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More on Yemen's civil war
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
Miguel Cotto world titles:
WBO Light Welterweight champion - 2004-06
WBA Welterweight champion – 2006-08
WBO Welterweight champion – Feb 2009-Nov 2009
WBA Light Middleweight champion – 2010-12
WBC Middleweight champion – 2014-15
WBO Light Middleweight champion – Aug 2017-Dec 2017
Kanye%20West
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Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5