• Egypt's pavilion was designed by award-winning green architect Sarah El Battouty. All photos: Nada El Sawy / The National
    Egypt's pavilion was designed by award-winning green architect Sarah El Battouty. All photos: Nada El Sawy / The National
  • The UAE pavilion highlights climate goals and achievements in anticipation of hosting Cop28
    The UAE pavilion highlights climate goals and achievements in anticipation of hosting Cop28
  • Each of the pavilions has a full schedule of panels throughout the day
    Each of the pavilions has a full schedule of panels throughout the day
  • The Italian pavilion offers coffee for breaks
    The Italian pavilion offers coffee for breaks
  • Qatar's large pavilion includes a section on its hosting of the World Cup
    Qatar's large pavilion includes a section on its hosting of the World Cup
  • Pakistan's pavilion warns: What goes on in Pakistan won't stay in Pakistan
    Pakistan's pavilion warns: What goes on in Pakistan won't stay in Pakistan
  • The Children and Youth pavilion has come to life with a large mural being painted by Indian artist Shilo Shiv Suleman
    The Children and Youth pavilion has come to life with a large mural being painted by Indian artist Shilo Shiv Suleman
  • Shilo Shiv Suleman is the founder of the Fearless Collective, which has created more than 40 public monuments in 16 countries
    Shilo Shiv Suleman is the founder of the Fearless Collective, which has created more than 40 public monuments in 16 countries
  • Turkey's pavilion in the blue zone of Cop27
    Turkey's pavilion in the blue zone of Cop27
  • Turkish artist Deniz Sagdic upcycles waste objects and materials, such as plastic bags and packaging, into works of art
    Turkish artist Deniz Sagdic upcycles waste objects and materials, such as plastic bags and packaging, into works of art
  • Each of Deniz Sagdic's pieces takes about two to four weeks to complete
    Each of Deniz Sagdic's pieces takes about two to four weeks to complete
  • The details of the waste in Deniz Sagdic's artworks are better seen up close
    The details of the waste in Deniz Sagdic's artworks are better seen up close

Art meets climate activism at Cop27's 'mini-expo'


Nada El Sawy
  • English
  • Arabic

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

The UAE's pavilion includes a timeline on its climate achievements. Nada El Sawy / The National
The UAE's pavilion includes a timeline on its climate achievements. Nada El Sawy / The National

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

Shilo Shiv Suleman of India, founder of Fearless Collective, paints on a wall during Cop27. Reuters
Shilo Shiv Suleman of India, founder of Fearless Collective, paints on a wall during Cop27. Reuters

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

A Cop27 delegate takes photos of a portrait by Turkish artist Deniz Sagdic. AFP
A Cop27 delegate takes photos of a portrait by Turkish artist Deniz Sagdic. AFP

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.”

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
%3Cp%3E%3Cstrong%3EUAE%20fixtures%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E25%20April%20%E2%80%93%20Ireland%20v%20UAE*%3Cbr%3E27%20April%20%E2%80%93%20UAE%20v%20Zimbabwe**%3Cbr%3E29%20April%20%E2%80%93%20Netherlands%20v%20UAE*%3Cbr%3E3%20May%20%E2%80%93%20UAE%20v%20Vanuatu*%3Cbr%3E5%20May%20%E2%80%93%20Semi-finals%3Cbr%3E7%20May%20%E2%80%93%20Final%3Cbr%3E%3Cstrong%3EUAE%20squad%3A%20%3C%2Fstrong%3EEsha%20Oza%20(captain)%2C%20Al%20Maseera%20Jahangir%2C%20Avanee%20Patel%2C%20Heena%20Hotchandani%2C%20Indhuja%20Nandakumar%2C%20Kavisha%20Kumari%2C%20Khushi%20Sharma%2C%20Lavanya%20Keny%2C%20Mehak%20Thakur%2C%20Rinitha%20Rajith%2C%20Samaira%20Dharnidharka%2C%20Siya%20Gokhale%2C%20Suraksha%20Kotte%2C%20Theertha%20Satish%2C%20Vaishnave%20Mahesh.%3C%2Fp%3E%0A%3Cp%3E*Zayed%20Cricket%20Stadium%3C%2Fp%3E%0A%3Cp%3E**Tolerance%20Oval%3C%2Fp%3E%0A
Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

All Black 39-12 British & Irish Lions

Lions tour fixtures

3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

10 JuneCrusadersWon 12-3

13 JuneHighlandersLost 23-22

17 JuneMaori All BlacksWon 32-10

20 JuneChiefsWon 34-6

24 JuneNew ZealandLost 30-15

27 JuneHurricanes

1 JulyNew Zealand

8 JulyNew Zealand

'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
%3Cp%3E%3Cstrong%3EEdited%20by%3A%3C%2Fstrong%3E%20Idries%20Trevathan%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20240%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Hirmer%20Publishers%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
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 
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

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

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
The specs: 2018 Jeep Grand Cherokee Trackhawk


Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

UAE currency: the story behind the money in your pockets
In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Updated: November 16, 2022, 8:42 PM