Isaac Molu, 11, plants a seedling during the nationwide tree planting public holiday in Nairobi, Kenya. AFP
Isaac Molu, 11, plants a seedling during the nationwide tree planting public holiday in Nairobi, Kenya. AFP
Isaac Molu, 11, plants a seedling during the nationwide tree planting public holiday in Nairobi, Kenya. AFP
Isaac Molu, 11, plants a seedling during the nationwide tree planting public holiday in Nairobi, Kenya. AFP

Young people voice their climate change concerns at Cop28


Nick Webster
  • English
  • Arabic

Young people were given a chance to have their say on climate change during Cop28, as children across Kenya began planting a million trees to improve air quality.

The Green Rising initiative brought together heads of state and leaders from the Unicef Generation Unlimited programme along with the Cop28 Youth Climate Champion, and UAE Minister of Community Development, Shamma Al Mazrui.

The partnership supports the global mobilisation of millions of young people at grassroots level to take action to help mitigate the effects of climate change.

Young people have an opportunity to be part of the change, and an opportunity to benefit from that change
Bob Moritz,
Global Chairman of PwC

An example is in Kenya, where locals were given a holiday in November to plant 100 million trees as part of government plans to plant 15 billion over the next decade.

Young people are heavily involved in the project and it was cited as one way they can get involved with environmental issues.

Trees perform two important environmental objectives by absorbing carbon dioxide from the air, while also releasing oxygen.

Kenyan Mary Muthoni Morrison, a Cop28 International Youth Climate Delegate, said involving young people was an effective way to reach environmental goals.

“I have seen youth being present and being able to participate in what these plans are, and I believe involving them at an early age contributes to this democratic process,” she said.

“It feeds into the narrative that I can be a mother in the future, so by sharing the knowledge of climate change we can improve the world for future generations.

“I feel that providing a platform is necessary, but I also feel there should be regulations or a certain type of guidance that enables us to be open and willing to learn from the older generations.”

Bob Moritz, Global Chairman of PwC, Abdul Aziz Al Ghurair, chairman of the Abdulla Al Ghurair Foundation, Ghaya Saad Al Ahbabi, Unicef UAE Youth Advocate and Kenyan Mary Muthoni Morrison, a Cop28 International Youth Climate Delegate. Image: Cop28 / X
Bob Moritz, Global Chairman of PwC, Abdul Aziz Al Ghurair, chairman of the Abdulla Al Ghurair Foundation, Ghaya Saad Al Ahbabi, Unicef UAE Youth Advocate and Kenyan Mary Muthoni Morrison, a Cop28 International Youth Climate Delegate. Image: Cop28 / X

Green Rising commits to contributing to a just green transition in which the most vulnerable youth are empowered with the education, skills, and opportunities to be champions for the planet.

The initiative aims to support 10 million young people to take action by 2025.

Children integral to negotiations

Ghaya Saad Al Ahbabi, Unicef UAE Youth Advocate, said it was important young people were given a voice during Cop28.

“It is a really big opportunity to be given a chance to have these negotiations, even having a central point in choosing our future,” she said.

“The prosperity of this country is huge because of the leadership, and the way they have offered opportunities to the youth and acknowledged their abilities and influential power.

“Children need to be an integral part of negotiation, to share our perspective on the future.”

The event at the Youth and Children Pavilion showed the actions of children and young people to adapt to climate change in the Global South.

It also aimed to source funding for environmental projects for children and young people.

Bob Moritz, Global Chairman of PwC who hosted the discussion, said children should be given an opportunity to enact environmental change.

“We have an opportunity here for young people to stand up and voice their opinions and enable the change,” he said.

“Young people are not the victims, our job is to make them heroes.

“They have an opportunity to be part of the change, and an opportunity to benefit from that change.”

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

'Laal Kaptaan'

Director: Navdeep Singh

Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain

Rating: 2/5

Updated: December 03, 2023, 5:06 AM