The UAE has selected 100 youth delegates from around the globe to help shape the debate at Cop28 in Dubai later this year.
The team of eco ambassadors, three-quarters of whom are drawn from developing nations, will help ensure young voices are heard during crunch talks aimed at protecting the planet for future generations.
The formation of the first class of the International Youth Climate Delegate Programme was announced during a Youth Stocktake session held at the Bonn Climate Change Conference in Germany, Wam reported on Friday.
Shamma Al Mazrui, Minister of Community Development and Cop28 Youth Climate Champion, and Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, and Simon Stiell, executive secretary of the Official Children and Youth Constituency of the United Nations Framework Convention on Climate Change also attended the event along with other climate campaigners and young people.
The UAE has sought to ensure young people are at the heart of decision-making at the Cop28 conference, which will be held from November 30 to December 12.
"Through this Youth Stocktake, we will identify the gaps for youth inclusion and build on efforts to enhance access, capacity and resources for young people,” said Dr Sultan Al Jaber, President-designate of the Cop28 summit
“Within the Cop28 team, nearly 70 percent of our negotiators are under the age of 35.
"The Cop28 Presidency and the Youth Climate Champion are committed to supporting and enabling greater access for youth especially from underrepresented communities through key initiatives such as the International Youth Climate Delegates Programme.”
Dr Al Jaber first revealed in March that the Emirates planned to sponsor 100 youth delegates to attend the event.
The group is comprised of 74 young people from least developed and small island developing nations in the Middle East and North Africa, the wider African continent, North and South America, Asia and Oceania.
The cohort, 56 of whom are female, includes 12 delegates from indigenous populations, 10 from conflict-hit areas and six with disabilities.
For 72 of the participants, this will be their first Cop event.
Emphasis on youth
Ms Al Mazrui outlined the importance of future generations being given a say in decisions that will impact the planet for decades to come.
“Equitable climate action calls for youth to be heard, given access and enabled to contribute to decision-making," she said.
"As we approach Cop28, our vision is clear: each subsequent Cop must surpass its predecessor. The Cop28 International Youth Climate Delegate Programme recognises that youth have a pivotal role to play in the success of Cop28 and climate progress.
“Youth hold the key to our shared future, their passion and innovation ignite change. We are committed to enhancing youth participation within the Cop28 Presidency and the Cop process, strengthening platforms that advance the youth climate agenda, formalising their involvement, relaying and amplifying their voices, and empowering them through capacity building."
Ms Al Mubarak stressed the need for an inclusive approach to addressing pressing climate challenges.
“Success is incumbent on authentic inclusivity," she said.
"Everyone is needed if we are to succeed. We need to deliver for our youth and children by mobilising support for youth-led solutions and ensuring that the non-state actors and the private sector support capacity-building, skills development and green jobs opportunities.”
The Youth Stocktake gathering highlighted improvements being made in youth participation, including the establishment of an annual conference of youth which precedes Cop meetings, and discussed progress being made on the Global Youth Statement, a set of policy proposals agreed to by global youth organisations and plans set out at previous Cop events in Egypt and Glasgow.
What is a robo-adviser?
Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.
These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.
Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.
SPEC%20SHEET
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Forced%20Deportations
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Violence%20
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Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
COMPANY%20PROFILE
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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
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
Turkish Ladies
Various artists, Sony Music Turkey
No Shame
Lily Allen
(Parlophone)
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
More on Quran memorisation:
BRAZIL SQUAD
Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
UAE currency: the story behind the money in your pockets
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Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
THE TWIN BIO
Their favourite city: Dubai
Their favourite food: Khaleeji
Their favourite past-time : walking on the beach
Their favorite quote: ‘we rise by lifting others’ by Robert Ingersoll
RESULT
Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')
Man of the Match: Aaron Mooy (Huddersfield Town)
Company%20Profile
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Company profile
Company name: Suraasa
Started: 2018
Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker
Based: India, UAE and the UK
Industry: EdTech
Initial investment: More than $200,000 in seed funding