Farming is regarded as a contributor to global warming, deforestation and loss of biodiversity. AFP
Farming is regarded as a contributor to global warming, deforestation and loss of biodiversity. AFP
Farming is regarded as a contributor to global warming, deforestation and loss of biodiversity. AFP
Farming is regarded as a contributor to global warming, deforestation and loss of biodiversity. AFP

'Huge hope' for Cop28 leaders' pledge on food and climate


Tim Stickings
  • English
  • Arabic

Experts have welcomed plans by Cop28 organisers for an Emirates Declaration that will rally countries to shake up their food and agricultural systems.

The declaration is expected to be unveiled on December 1, the first full day of the summit, when heads of state and government will be in the UAE.

It will call on countries to put food at the heart of the climate agenda by linking their agricultural policies to their national emissions and biodiversity plans.

Farming is regarded as part of the climate puzzle because it leads to deforestation and land degradation in addition to contributing to global warming, prompting calls for a rethink of global food production.

“Our food systems unfortunately today are failing us,” said Morgan Gillespy, director of the Food and Land Use Coalition, which is running a food policy pavilion at Cop28.

The Emirates Declaration will “raise the floor of ambition”, she said, with the UAE presidency urging countries to get behind the pledge.

Ms Gillespy said the summit, which has a day dedicated to food, agriculture and water as part of a themed schedule, would see countries making promises on food and climate that “they’ve not done before”.

“If they deliver on it, the outcomes are going to be that we’re healthier, we’re more resilient, we’re more food secure,” she said.

David Nabarro, a global health expert and former World Health Organisation official, said the net costs of food production for the climate and environment could amount to $2 trillion.

A leaders' declaration on food is planned for when heads of state and government assemble at Dubai's Expo City. Pawan Singh / The National
A leaders' declaration on food is planned for when heads of state and government assemble at Dubai's Expo City. Pawan Singh / The National

“Something has to be done if we’re not going to have more and more countries being bankrupted by the costs of food,” he said when asked by The National about prospects for the Emirates Declaration.

“There is huge hope that this will lead to a rethink on policies around food from the perspectives of ministries of finance, who are going to say that they are so concerned about the indirect costs that they want something done about it.

“The climate context is going to, we believe, trigger a much broader way of thinking about food.”

Another ambition is that Cop28 will light the torch for reshaping food and agriculture policy that will be passed to future summits.

Cop28 two week thematic program
Cop28 two week thematic program

Announcements in Dubai have been co-ordinated with Brazil, which will host Cop30, said Ignace Beguin Billecocq, who works for the UN’s official climate champions. The host of Cop29 has not yet been chosen.

“Food and nature is expected to be central in Brazil so we are making a real effort to ensure that we really create an arc between Cop28, Cop29 and Cop30 in Brazil,” he said.

The leaders’ declaration will be accompanied by a call to action on what needs to be done in the private sector to align farming with the goal of limiting global warming to 1.5°C.

As countries prepare to finish a “global stocktake” of progress towards 1.5°C, Ms Gillespy called for food systems to be included in the final text agreed to by all 198 parties.

“The stocktake only happens every five years and so we need to ensure that the decision this year recognises the importance of food systems,” she said.

“Imagine the power of this cover decision saying, 'there is a huge gap on food systems, we’re not talking about it enough we have to change this for the next five years so that we can have a better outcome for the next stocktake in 2028’.”

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Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

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. 

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Transplants from the deceased have been carried out in hospitals across the globe for decades, but in some countries in the Middle East, including the UAE, the practise was banned until relatively recently.

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BOSH!'s pantry essentials

Nutritional yeast

This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.

Seeds

"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."

Umami flavours

"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".

Onions and garlic

"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."

Your grain of choice

Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."

Updated: November 21, 2023, 12:07 PM