Dr Sultan Al Jaber, Cop28 President-designate and Minister of Industry and Advanced Technology, said there were “too many things dividing our world at this moment” and urged everyone to unite at next month's crucial climate conference in Dubai.
Speaking on Monday at the start of crucial pre-Cop talks in Abu Dhabi, Dr Al Jaber urged global action to tackle the climate crisis, with the summit now just weeks away.
More than 100 delegations and about 70 ministers are in the capital for the two-day event which Cop28 organisers said was more than double the normal number of participants.
“There are too many things dividing our world at this moment,” Dr Al Jaber said in the opening session. “We need to show that the international community can deliver and send a clear signal that keeps 1.5ºC within reach,” he said, referring to the goal of the 2015 Paris Agreement.
Turning to the future of fossil fuels, which are the primary driver of greenhouse gas emissions, Dr Al Jaber said he was aware of “strong views about the idea of including language on fossil fuels and renewables in the negotiated text”.
In referring to the negotiated text and cover decision that is typically published at the end of Cop summits, Dr Al Jaber acknowledged there remained significant debate about “phasing down” or “phasing out” fossil fuels.
“I need you to work together to come forward with solutions that can achieve alignment, common ground and consensus between all parties. We must be pragmatic. And we must leave no one behind,” he said.
Oil and gas sector has a key role to play
Dr Al Jaber said more than 20 oil and gas companies had answered Cop28’s call to end methane emissions by 2030.
“I see positive momentum, as more are joining,” he said. “And we are engaging with all high-emitting sectors, like heavy transportation, aluminium, steel and cement to lay out credible decarbonisation plans.”
Leaders will meet in Dubai from November 30 to December 12 to tackle the escalating climate emergency. Temperatures across the world have reached record highs this year, with extreme weather events becoming common.
The UN has repeatedly warned the world is off track in meeting the goals of the Paris accord, where countries agreed to “pursue efforts” to keep warming to 1.5ºC on pre-industrial levels.
Dr Al Jaber said parties “must do better” in formulating agreements on issues than they had done at previous conferences. “We have no time to waste on disunity,” he said. “We must look beyond short-term thinking, we must end the excuses and delays and redefine our self-interest as common interest.”
Dr Al Jaber urged a robust response to the global stocktake at Cop28 that will assess how the world is measuring up to the Paris deal. He also called for strong outcomes on mitigation and adaptation and “groundbreaking solutions” on finance.
Delivering on pledges
“That includes delivering on the fund and funding arrangements for loss and damage,” he said. “What was promised in Sharm El Sheikh must be delivered in Dubai,” he said, referring to Cop27's loss and damage fund.
He also called for finance to be scaled up to where it is most needed and urged for the $100bn a year climate finance pledge to be delivered.
“Old promises must be kept, like the $100bn pledge. I am grateful for the work of Germany and Canada on this, and their reassurances that things are now on track. But, as I stand here now, I still cannot say with certainty that has been delivered.”
He also outlined the importance of adaptation, which refers to actions that reduce vulnerability to impacts of climate change such as drought-tolerant crops or building flood defences.
“We must end deforestation and preserve natural carbon sinks … it is time for every nation to embed nature-positive investments in national climate strategies.”
The pre-Cop negotiations on Monday and Tuesday aim to drive momentum for the crucial UN summit that is now just four weeks away.
Dr Al Jaber also met ministers and climate leaders at the start of the talks including US climate envoy, John Kerry.
“The world is watching,” said Dr Al Jaber. “Our nations, our communities, our families, our kids, they are all watching. So, let us unite.”
“This process must not fail. We have to come through. We must deliver in Dubai.”
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
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Courtesy: Crystal Intelligence
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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Landfill in numbers
• Landfill gas is composed of 50 per cent methane
• Methane is 28 times more harmful than Co2 in terms of global warming
• 11 million total tonnes of waste are being generated annually in Abu Dhabi
• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year
• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away
• 50 per cent of Abu Dhabi’s waste is from construction and demolition
