Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, has been named president-designate of the UN climate summit to be held in the UAE
Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, has been named president-designate of the UN climate summit to be held in the UAE
Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, has been named president-designate of the UN climate summit to be held in the UAE
Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, has been named president-designate of the UN climate summit to be held in the UAE

UAE names Cop28 President-designate and climate champions


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Profiles: Meet the UAE's three climate change champions

The UAE has named Dr Sultan Al Jaber as President-designate of the UN Cop28 climate change summit.

The Minister of Industry and Advanced Technology and UAE special envoy for climate change will take on the leading role for the crucial 13-day talks in November.

Dr Al Jaber, who is also managing director and group chief executive of Adnoc and chairman of Masdar, has emphasised the need for a pragmatic and sustainable shift away from fossil fuels, while continuing to supply millions with energy.

“This will be a critical year in a critical decade for climate action," he said in a statement.

We will bring a pragmatic, realistic and solutions-oriented approach that delivers transformative progress for climate and for low carbon economic growth
Dr Sultan Al Jaber

"The UAE is approaching Cop28 with a strong sense of responsibility and the highest possible level of ambition."

The president of each Cop summit has a crucial role in setting the agenda and forging a consensus among nations.

"In co-operation with the UNFCCC and the Cop27 Presidency, we will champion an inclusive agenda that ramps up action on mitigation, encourages a just energy transition that leaves no one behind, ensures substantial, affordable climate finance is directed to the most vulnerable, accelerates funding for adaptation and builds out a robust funding facility to address loss and damage.

“In doing so, we will bring a pragmatic, realistic and solutions-oriented approach that delivers transformative progress for climate and for low carbon economic growth."

Shamma Al Mazrui, Minister of State for Youth, will join Dr Al Jaber’s team as the Youth Climate Champion, while Razan Al Mubarak, president of the International Union for Conservation of Nature and managing director of Environment Agency Abu Dhabi, has been named UN Climate Change High-Level Champion.

Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of the Presidential Court, announced the appointments on Thursday, on the directive of President Sheikh Mohamed.

Cop28 will be hosted by the UAE, with the bulk of the talks to be held at Expo City Dubai.

The event will be a crucial stock-take following pledges made at the climate summit in Paris in 2015.

Nations have vowed to work together to limit the increase in global temperatures to 1.5ºC above pre-industrial levels.

Efforts to curb carbon emissions are crucial to this aim.

Dr Al Jaber added: "We will therefore take an inclusive approach that engages all stakeholders from the public and private sectors, civil society, scientific community, women, and youth. We must especially focus on how climate action can address the needs of the Global South, as those most impacted by climate change trends.”

“I sincerely believe that climate action today is an immense economic opportunity for investment in sustainable growth. Finance is the key that can unlock climate action and we are committed to supporting and facilitating the ongoing review of international financial institutions to scale up public financing, leverage private finance and improve access.

“Pragmatism and constructive dialogue must be at the forefront of our progress. As a nation at the crossroads of the globe, the UAE is well-positioned to build bridges, foster consensus and bring the world together in one shared mission to keep 1.5C alive and protect the planet for the generations who will follow us."

John Kerry, US Special Envoy for Climate, congratulated the UAE on social media on Thursday evening, and said that “this diverse team will lead the UAE’s Cop 28 presidency … and help coalesce a vision and plan for what must happen.” He said the UAE would bring “all of the necessary stakeholders to the table to move faster and at scale.”

"The UAE is a crucial partner in advancing our joint efforts to combat the climate crisis," Mr Kerry said.

"The path ahead will not be easy," he added, "but I am optimistic at the outset of 2023 that we can collectively rise to meet the challenge of the climate crisis and build the clean energy economy of the future."

UAE takes climate action

The UAE has invested tens of billions of dollars in renewables, sustainability and initiatives to limit the emissions produced by the extraction of oil and gas.

It was the first country in the region to ratify the Paris Agreement and the first to commit to achieve net-zero emissions by 2050.

The UAE has invested more than $50 billion in renewable energy projects across 70 countries, with plans to invest an additional $50 billion over the next decade.

Today, the Emirates is home to several of the world's largest solar parks — sprawling desert arrays designed to reduce the reliance on gas-fired power stations.

It has also built a four-reactor nuclear power plant that is expected to meet 25 per cent of the nation's energy needs.

Expo City gears up for mega-event

  • Kyle Wagner, head of operations at Masdar Farms, shows the inside of the smart farming retrofitted shipping container in Abu Dhabi that grows four tonnes of leafy greens per year. Antonie Robertson / The National
    Kyle Wagner, head of operations at Masdar Farms, shows the inside of the smart farming retrofitted shipping container in Abu Dhabi that grows four tonnes of leafy greens per year. Antonie Robertson / The National
  • A view of the domes used for urban farming in the Sustainable City in Dubai. Pawan Singh / The National
    A view of the domes used for urban farming in the Sustainable City in Dubai. Pawan Singh / The National
  • A member of staff tosses feed in the shrimp pond at an aquaculture farm in Abu Dhabi. Pawan Singh / The National
    A member of staff tosses feed in the shrimp pond at an aquaculture farm in Abu Dhabi. Pawan Singh / The National
  • Jubail Mangrove Park in Abu Dhabi. Mangroves are abundant along the coastline of the emirate and can sequester and store carbon for thousands of years. Victor Besa / The National
    Jubail Mangrove Park in Abu Dhabi. Mangroves are abundant along the coastline of the emirate and can sequester and store carbon for thousands of years. Victor Besa / The National
  • Scimitar-horned oryx, part of the antelope family, at the Deleika Wildlife Management Centre in Abu Dhabi. Khushnum Bhandari / The National
    Scimitar-horned oryx, part of the antelope family, at the Deleika Wildlife Management Centre in Abu Dhabi. Khushnum Bhandari / The National
  • About 30 turtles are released into the sea on World Sea Turtle Day at Jumeirah Al Naseem beach in Dubai. Pawan Singh / The National
    About 30 turtles are released into the sea on World Sea Turtle Day at Jumeirah Al Naseem beach in Dubai. Pawan Singh / The National
  • Cyclists get up early to exercise at Al Qudra Bike Track, Dubai. Chris Whiteoak / The National
    Cyclists get up early to exercise at Al Qudra Bike Track, Dubai. Chris Whiteoak / The National
  • Workers prepare tyres before the recycling process at the Gulf Rubber factory in Al Ain. Khushnum Bhandari / The National
    Workers prepare tyres before the recycling process at the Gulf Rubber factory in Al Ain. Khushnum Bhandari / The National
  • A view of Barakah's Unit 2. Photo: Wam
    A view of Barakah's Unit 2. Photo: Wam
  • Al Bahar Towers in Abu Dhabi use a solar shading system that features a computer-controlled facade made up of thousands of translucent units. Silvia Razgova / The National
    Al Bahar Towers in Abu Dhabi use a solar shading system that features a computer-controlled facade made up of thousands of translucent units. Silvia Razgova / The National
  • Sheikh Mohammed bin Rashid Al Maktoum Solar Park is the largest single-site solar park in the world and central to Dubai's plans to obtain 75 per cent of its energy from renewable sources by 2050. Photo: Wam
    Sheikh Mohammed bin Rashid Al Maktoum Solar Park is the largest single-site solar park in the world and central to Dubai's plans to obtain 75 per cent of its energy from renewable sources by 2050. Photo: Wam
  • Masdar City in Abu Dhabi is the first attempt in the Middle East to build a sustainable city. Chris Whiteoak / The National
    Masdar City in Abu Dhabi is the first attempt in the Middle East to build a sustainable city. Chris Whiteoak / The National

About 80,000 delegates from around the world will attend the summit at the former Expo 2020 Dubai site, which is being redeveloped as a new district called Expo City.

Expo itself was built to sustainable principles, with reusable buildings and with streets navigated by foot or electric vehicle. Much of the site is currently open to the public.

“I am particularly proud to host Cop28 at Expo City, with its origins rooted in collaboration with people from all walks of life, but also as a proof of concept of how to build and operate a sustainable city responsibly and in harmony with our environment," said Reem Al Hashimy, Minister of State for International Cooperation and chief executive of Expo City Authority.

"We invite the world to Expo City, to help shape the decisions that face our collective future."

'Critical milestone'

Tony Blair, the former British prime minister, said Cop28 will be a crucial moment, with much demanded of world leaders.

"The first global stocktake of progress towards meeting the Paris targets will conclude at COP28, and the truth is we are nowhere near where we need to be. This should spur action, and move beyond ideology and slogans to practical partnerships," he said.

"Dr Al Jaber brings deep diplomatic and commercial experience through his work as the UAE’s special envoy on climate change and as the chairman of Masdar, a leading renewables company. I am confident that Dr Sultan has both the standing and the capability to offer groundbreaking leadership for Cop28."

Dr Anwar Gargash, Diplomatic Adviser to the UAE President, congratulated Dr Al Jaber.

"Cop28 UAE will be a critical milestone in the global climate agenda, offering the international community the opportunity to conduct the first global stock take of commitments made under the Paris Agreement, as well as how to implement them according to an integrated vision," he said.

"The international community will also seek effective solutions to critical gaps and challenges facing all countries at this global event that the UAE will host at Expo City Dubai this year.

"Dr Al Jaber’s experience as UAE Special Envoy on Climate Change will be critical to sustaining the diplomatic effort needed to ensure success in this regard."

Arvind Krishna, the global chairman and chief executive officer of technology company IBM, said of Dr Al Jaber: "I know his ability to create coalitions, build consensus, and drive outcomes will serve him well in this important role. We look forward to his leadership of the world’s most consequential climate summit.”

Jaime de Bourbon de Parme, climate envoy of the Netherlands, added: "The Netherlands is looking forward to a close cooperation with the UAE on the next Climate Summit Cop28. Congratulations to Dr Sultan Al Jaber and his two leading champions."

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Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Key findings
  • Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
  • Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase. 
  • People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”. 
  • Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better. 
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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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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”.

Updated: January 12, 2023, 5:35 PM