• Landmark deal to transition away from fossil fuels agreed
  • Al Jaber says 'everyone united, everyone acted - and everyone delivered'
  • First time firm action on fossil fuels agreed at Cop summit
  • UN's Stiell urges nations to act as climate crisis looms
  • Sheikh Mohamed says UAE will work towards sustainable future

Latest from the climate summit in Dubai

  • Delegates on the 11th day of the Cop28 summit at Expo City Dubai. Pawan Singh / The National
    Delegates on the 11th day of the Cop28 summit at Expo City Dubai. Pawan Singh / The National
  • Cop28 is scheduled to conclude at 11am on Tuesday. Pawan Singh / The National
    Cop28 is scheduled to conclude at 11am on Tuesday. Pawan Singh / The National
  • Mariam Almheiri, UAE Minister of Climate Change and Environment, addresses a press conference on agriculture on the 11th day of Cop28 in Dubai. Pawan Singh / The National
    Mariam Almheiri, UAE Minister of Climate Change and Environment, addresses a press conference on agriculture on the 11th day of Cop28 in Dubai. Pawan Singh / The National
  • Activists called for a ceasefire in Gaza and measures to protect the climate on the 10th day of the summit. Pawan Singh / The National
    Activists called for a ceasefire in Gaza and measures to protect the climate on the 10th day of the summit. Pawan Singh / The National
  • Visitors walk in the Green Zone, in Expo City Dubai’s Sustainability District. Pawan Singh / The National
    Visitors walk in the Green Zone, in Expo City Dubai’s Sustainability District. Pawan Singh / The National
  • Models take part in the Sustainable Fashion Show held on the seventh day of the summit at Al Wasl Plaza. Pawan Singh / The National
    Models take part in the Sustainable Fashion Show held on the seventh day of the summit at Al Wasl Plaza. Pawan Singh / The National
  • The summit heard from indigenous peoples, many of whom inhabit island nations and contribute the least to greenhouse emissions. Chris Whiteoak / The National
    The summit heard from indigenous peoples, many of whom inhabit island nations and contribute the least to greenhouse emissions. Chris Whiteoak / The National
  • UN climate change executive secretary Simon Stiell speaks to the media on the 12th day of Cop28. Chris Whiteoak / The National
    UN climate change executive secretary Simon Stiell speaks to the media on the 12th day of Cop28. Chris Whiteoak / The National
  • About 70,000 participants are attending the two-week event. Chris Whiteoak / The National
    About 70,000 participants are attending the two-week event. Chris Whiteoak / The National
  • The last two scheduled days of the summit have been left clear for final negotiations. Chris Whiteoak / The National
    The last two scheduled days of the summit have been left clear for final negotiations. Chris Whiteoak / The National
  • The Wake Up experience with Sadhguru, on the sixth day of Cop28. Chris Whiteoak / The National
    The Wake Up experience with Sadhguru, on the sixth day of Cop28. Chris Whiteoak / The National
  • Activists from youth organisation Engajamundo stage a protest about smog caused by deforestation in the Amazon. Chris Whiteoak / The National
    Activists from youth organisation Engajamundo stage a protest about smog caused by deforestation in the Amazon. Chris Whiteoak / The National
  • Lights shine from Al Wasl Dome at Expo City Dubai. AP
    Lights shine from Al Wasl Dome at Expo City Dubai. AP
  • Delegates arrive for a meeting at the Cop28 summit. AP
    Delegates arrive for a meeting at the Cop28 summit. AP
  • Cop28 attendees visit British artist Michael Pinsky's Pollution Pods, which replicate the air quality in Beijing, London and New Delhi, at Expo City in Dubai. Pawan Singh / The National
    Cop28 attendees visit British artist Michael Pinsky's Pollution Pods, which replicate the air quality in Beijing, London and New Delhi, at Expo City in Dubai. Pawan Singh / The National
  • Delegates on the 10th day of the Cop28 UAE at the Expo City in Dubai. Pawan Singh / The National
    Delegates on the 10th day of the Cop28 UAE at the Expo City in Dubai. Pawan Singh / The National
  • Cop27 President Sameh Shoukry, left, hands over the gavel to Cop28 President Dr Sultan Al Jaber at the UN climate conference's opening ceremony. AFP
    Cop27 President Sameh Shoukry, left, hands over the gavel to Cop28 President Dr Sultan Al Jaber at the UN climate conference's opening ceremony. AFP
  • World leaders on day two of Cop28 in Dubai. Reuters
    World leaders on day two of Cop28 in Dubai. Reuters
  • From left, Italy's Prime Minister Giorgia Meloni, Prime Minister Narendra Modi of India, Cop28 President Dr Sultan Al Jaber and Japan's Prime Minister Fumio Kishida arrive for a group photo. AFP
    From left, Italy's Prime Minister Giorgia Meloni, Prime Minister Narendra Modi of India, Cop28 President Dr Sultan Al Jaber and Japan's Prime Minister Fumio Kishida arrive for a group photo. AFP
  • King Charles III with King Abdullah II of Jordan during the opening ceremony of the World Climate Action Summit at Cop28. PA
    King Charles III with King Abdullah II of Jordan during the opening ceremony of the World Climate Action Summit at Cop28. PA
  • Pope Francis records a video message to be broadcast during the inauguration of the Faith Pavilion, at Casa Santa Marta, in the Vatican. Reuters
    Pope Francis records a video message to be broadcast during the inauguration of the Faith Pavilion, at Casa Santa Marta, in the Vatican. Reuters
  • Al Gore, environmentalist and former US vice president, presents the Climate Trace global greenhouse gases emissions database on day four of Cop28. Getty Images
    Al Gore, environmentalist and former US vice president, presents the Climate Trace global greenhouse gases emissions database on day four of Cop28. Getty Images
  • Visitors in the Green Zone at Expo City Dubai. Pawan Singh / The National
    Visitors in the Green Zone at Expo City Dubai. Pawan Singh / The National
  • Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, Microsoft co-founder Bill Gates, Tanzanian President Samia Hassan and Reem Al Hashimy, Minister of State for International Co-operation, attend the Reaching the Last Mile Forum held alongside Cop28. Reuters
    Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, Microsoft co-founder Bill Gates, Tanzanian President Samia Hassan and Reem Al Hashimy, Minister of State for International Co-operation, attend the Reaching the Last Mile Forum held alongside Cop28. Reuters
  • Joseph Vipond from the Canadian Association of Physicians for the Environment crosses the Blue Zone. Getty Images
    Joseph Vipond from the Canadian Association of Physicians for the Environment crosses the Blue Zone. Getty Images
  • Participants walk among flagpoles on day four of the Cop28 summit in Dubai. Getty Images
    Participants walk among flagpoles on day four of the Cop28 summit in Dubai. Getty Images
  • President Sheikh Mohamed and UN Secretary General Antonio Guterres hold a meeting at the Cop28 summit in Dubai. Photo: UAE Presidential Court
    President Sheikh Mohamed and UN Secretary General Antonio Guterres hold a meeting at the Cop28 summit in Dubai. Photo: UAE Presidential Court

Green Zone at Cop28 opens to public

  • President Sheikh Mohamed and UN Secretary General Antonio Guterres hold a meeting at the Cop28 summit in Dubai. Photo: UAE Presidential Court
    President Sheikh Mohamed and UN Secretary General Antonio Guterres hold a meeting at the Cop28 summit in Dubai. Photo: UAE Presidential Court
  • Participants walk among flagpoles on day four of the Cop28 summit in Dubai. Getty Images
    Participants walk among flagpoles on day four of the Cop28 summit in Dubai. Getty Images
  • Britain's former prime minister Tony Blair at the summit. AP
    Britain's former prime minister Tony Blair at the summit. AP
  • Joseph Vipond from the Canadian Association of Physicians for the Environment crosses the Blue Zone. Getty Images
    Joseph Vipond from the Canadian Association of Physicians for the Environment crosses the Blue Zone. Getty Images
  • David Miliband, president and chief executive of the International Rescue Committee, addresses a session at Cop28. Getty Images
    David Miliband, president and chief executive of the International Rescue Committee, addresses a session at Cop28. Getty Images
  • Delegates are photographed in the Blue Zone on the fourth day of Cop28. Pawan Singh / The National
    Delegates are photographed in the Blue Zone on the fourth day of Cop28. Pawan Singh / The National
  • Participants walk at Expo City Dubai. EPA
    Participants walk at Expo City Dubai. EPA
  • Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, Microsoft co-founder Bill Gates, Tanzanian President Samia Hassan and Reem Al Hashimy, Minister of State for International Co-operation, attend the Reaching the Last Mile Forum held alongside Cop28. Reuters
    Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, Microsoft co-founder Bill Gates, Tanzanian President Samia Hassan and Reem Al Hashimy, Minister of State for International Co-operation, attend the Reaching the Last Mile Forum held alongside Cop28. Reuters
  • Cop28 visitors ride a train in the Green Zone at Expo City Dubai. Pawan Singh / The National
    Cop28 visitors ride a train in the Green Zone at Expo City Dubai. Pawan Singh / The National
  • Visitors in the Green Zone at Expo City Dubai. Pawan Singh / The National
    Visitors in the Green Zone at Expo City Dubai. Pawan Singh / The National
  • Visitors ride an electric cart in the Green Zone. Pawan Singh / The National
    Visitors ride an electric cart in the Green Zone. Pawan Singh / The National
  • Located in the Sustainability District, the Green Zone will host a wide variety of events and workshops until the final day of Cop28 on December 12. Pawan Singh / The National
    Located in the Sustainability District, the Green Zone will host a wide variety of events and workshops until the final day of Cop28 on December 12. Pawan Singh / The National
  • Visitors at the water feature in the Green Zone. Pawan Singh / The National
    Visitors at the water feature in the Green Zone. Pawan Singh / The National
  • Members of the public ride electric scooters in the Green Zone. Khushnum Bhandari / The National
    Members of the public ride electric scooters in the Green Zone. Khushnum Bhandari / The National
  • People arrive for the fourth day of the Cop28 summit at Expo City Dubai. EPA
    People arrive for the fourth day of the Cop28 summit at Expo City Dubai. EPA
  • A welcome sign at the Cop28 venue. AP
    A welcome sign at the Cop28 venue. AP
  • People walk through the site near Al Wasl Dome. AP
    People walk through the site near Al Wasl Dome. AP
  • Eleni Myrivili, global chief heat officer at UN Habitat, with former US secretary of state Hillary Clinton and Indian social worker Reema Nanavaty at the Resilience Hub. AP
    Eleni Myrivili, global chief heat officer at UN Habitat, with former US secretary of state Hillary Clinton and Indian social worker Reema Nanavaty at the Resilience Hub. AP
  • Al Gore, environmentalist and former US vice president, presents the Climate Trace global greenhouse gases emissions database on day four of Cop28. Getty Images
    Al Gore, environmentalist and former US vice president, presents the Climate Trace global greenhouse gases emissions database on day four of Cop28. Getty Images
  • Elizabeth Yee and John Kerry, US Special Presidential Envoy for Climate, at a session at the US Centre. AP
    Elizabeth Yee and John Kerry, US Special Presidential Envoy for Climate, at a session at the US Centre. AP
  • About 200 countries are taking part in the Cop28 talks. Khushnum Bhandari / The National
    About 200 countries are taking part in the Cop28 talks. Khushnum Bhandari / The National
  • Pope Francis records a video message to be broadcast during the inauguration of the Faith Pavilion, at Casa Santa Marta, in the Vatican. Reuters
    Pope Francis records a video message to be broadcast during the inauguration of the Faith Pavilion, at Casa Santa Marta, in the Vatican. Reuters
  • Dr Tedros Ghebreyesus, Director General of the World Health Organisation, speaks at the Health Day opening session. Getty Images
    Dr Tedros Ghebreyesus, Director General of the World Health Organisation, speaks at the Health Day opening session. Getty Images
  • Attendees arrive at the Cop28 summit. AP
    Attendees arrive at the Cop28 summit. AP
  • The Voice Action hub for peaceful protesters at Cop28, Expo City, Dubai. Khushnum Bhandari / The National
    The Voice Action hub for peaceful protesters at Cop28, Expo City, Dubai. Khushnum Bhandari / The National
  • The Expo City farm, which will remain in operation after Cop28 ends. Khushnum Bhandari / The National
    The Expo City farm, which will remain in operation after Cop28 ends. Khushnum Bhandari / The National

World leaders gather for Cop28 in Dubai

  • World leaders on day two of Cop28 in Dubai. Reuters
    World leaders on day two of Cop28 in Dubai. Reuters
  • President Sheikh Mohamed bin Zayed of the UAE at the opening ceremony of the World Climate Action Summit at Cop28. PA
    President Sheikh Mohamed bin Zayed of the UAE at the opening ceremony of the World Climate Action Summit at Cop28. PA
  • King Charles III with King Abdullah II of Jordan during the opening ceremony of the World Climate Action Summit at Cop28. PA
    King Charles III with King Abdullah II of Jordan during the opening ceremony of the World Climate Action Summit at Cop28. PA
  • From left, Italy's Prime Minister Giorgia Meloni, Prime Minister Narendra Modi of India, Cop28 President Dr Sultan Al Jaber and Japan's Prime Minister Fumio Kishida arrive for a group photo. AFP
    From left, Italy's Prime Minister Giorgia Meloni, Prime Minister Narendra Modi of India, Cop28 President Dr Sultan Al Jaber and Japan's Prime Minister Fumio Kishida arrive for a group photo. AFP
  • World leaders walk down Al Wasl Avenue after a group photo on day one of Cop28 at Expo City Dubai. Getty Images
    World leaders walk down Al Wasl Avenue after a group photo on day one of Cop28 at Expo City Dubai. Getty Images
  • President Sheikh Mohamed and King Charles at the opening ceremony. PA
    President Sheikh Mohamed and King Charles at the opening ceremony. PA
  • Egypt's President Abdel Fattah El Sisi, left, and French President Emmanuel Macron. AFP
    Egypt's President Abdel Fattah El Sisi, left, and French President Emmanuel Macron. AFP
  • United Nations Secretary General Antonio Guterres at the opening ceremony. AP
    United Nations Secretary General Antonio Guterres at the opening ceremony. AP
  • Spanish Prime Minister Pedro Sanchez, left, and Portuguese Prime Minister Antonio Costa. Getty Images
    Spanish Prime Minister Pedro Sanchez, left, and Portuguese Prime Minister Antonio Costa. Getty Images
  • Italian Prime Minister Giorgia Meloni chatting to Netherlands Prime Minister Mark Rutte before the leaders' group photo. AP
    Italian Prime Minister Giorgia Meloni chatting to Netherlands Prime Minister Mark Rutte before the leaders' group photo. AP
  • Michael Bloomberg, American businessman, politician, philanthropist, and author at Cop28. Chris Whiteoak / The National
    Michael Bloomberg, American businessman, politician, philanthropist, and author at Cop28. Chris Whiteoak / The National
  • Former UK prime minister and now Foreign Secretary David Cameron. Chris Whiteoak / The National
    Former UK prime minister and now Foreign Secretary David Cameron. Chris Whiteoak / The National
  • US Secretary of State Antony Blinken on the second day of Cop28 in Dubai. Chris Whiteoak / The National
    US Secretary of State Antony Blinken on the second day of Cop28 in Dubai. Chris Whiteoak / The National
  • Nigerian President Bola Ahmed Tinubu. Chris Whiteoak / The National
    Nigerian President Bola Ahmed Tinubu. Chris Whiteoak / The National
  • Cop28, Expo City Dubai, day two. Chris Whiteoak / The National
    Cop28, Expo City Dubai, day two. Chris Whiteoak / The National
  • A visitor from Ecuador at Expo City Dubai. Chris Whiteoak / The National
    A visitor from Ecuador at Expo City Dubai. Chris Whiteoak / The National
  • Reporters from all over the world broadcast from the second day of Cop28. Chris Whiteoak / The National
    Reporters from all over the world broadcast from the second day of Cop28. Chris Whiteoak / The National
  • Expo City Dubai on day two of Cop28. Chris Whiteoak / The National
    Expo City Dubai on day two of Cop28. Chris Whiteoak / The National
  • A visitor with the Bangladesh flag. Chris Whiteoak / The National
    A visitor with the Bangladesh flag. Chris Whiteoak / The National
  • A visitor recording the moment at Cop28. Chris Whiteoak / The National
    A visitor recording the moment at Cop28. Chris Whiteoak / The National

President Sheikh Mohamed meets delegation heads at Cop28

  • President Sheikh Mohamed receives Ethiopia's Prime Minister Abiy Ahmed at Cop28 at Expo City Dubai. Photo: UAE Presidential Court
    President Sheikh Mohamed receives Ethiopia's Prime Minister Abiy Ahmed at Cop28 at Expo City Dubai. Photo: UAE Presidential Court
  • President Sheikh Mohamed and Mr Abiy tour the Ethiopian Pavilion at Cop28 alongside Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court. Photo: UAE Presidential Court
    President Sheikh Mohamed and Mr Abiy tour the Ethiopian Pavilion at Cop28 alongside Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court. Photo: UAE Presidential Court
  • From left, Sheikh Hamdan bin Mohamed; Ahmed Al Mazrouei, chairman of the Abu Dhabi Executive Office and the Strategic Affairs Council; and Sheikh Mohamed bin Hamad, Special Affairs Adviser at the Presidential Court, visit the Ethiopian Pavilion at Cop28. Photo: UAE Presidential Court
    From left, Sheikh Hamdan bin Mohamed; Ahmed Al Mazrouei, chairman of the Abu Dhabi Executive Office and the Strategic Affairs Council; and Sheikh Mohamed bin Hamad, Special Affairs Adviser at the Presidential Court, visit the Ethiopian Pavilion at Cop28. Photo: UAE Presidential Court
  • President Sheikh Mohamed meets Chinese Vice Premier Ding Xuexiang at Cop28. Photo: UAE Presidential Court
    President Sheikh Mohamed meets Chinese Vice Premier Ding Xuexiang at Cop28. Photo: UAE Presidential Court
  • President Sheikh Mohamed receives Santiago Pena, President of Paraguay, at Cop28. Photo: UAE Presidential Court
    President Sheikh Mohamed receives Santiago Pena, President of Paraguay, at Cop28. Photo: UAE Presidential Court
  • Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court, and Sheikh Hamdan bin Mohamed attend a meeting with Mr Pena. Photo: UAE Presidential Court
    Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Chairman of the Presidential Court, and Sheikh Hamdan bin Mohamed attend a meeting with Mr Pena. Photo: UAE Presidential Court
  • President Sheikh Mohamed in discussion with President of Azerbaijan Ilham Aliyev.
    President Sheikh Mohamed in discussion with President of Azerbaijan Ilham Aliyev.
  • President Sheikh Mohamed welcomes the King of Malaysia, Sultan Abdullah Ahmad Shah.
    President Sheikh Mohamed welcomes the King of Malaysia, Sultan Abdullah Ahmad Shah.
  • President Sheikh Mohamed meets Isaac Herzog, President of Israel.
    President Sheikh Mohamed meets Isaac Herzog, President of Israel.

December 1 and 2: World Climate Action Summit

Heads of state and world leaders gather to discuss concrete actions and plans aimed at climate action with leaders from civil society, business, youth, Indigenous Peoples’ organisations, frontline communities, science and other sectors.

This summit will be a platform for major announcements and typically provides momentum and guidance to the remainder of the Cop.

At Cop28, this will have added significance because it is the first “global stocktake” of progress in limiting climate change and the urgency of the situation faced will be presented. The Cop Presidency will seek accountability from the highest levels of global governance on a way forward.

December 3: Health / Relief, Recovery and Peace

In a first for Cop, a day will be dedicated to discussing health and its relationship with climate change.

The Cop will explore ways to provide relief to those affected by climate change and aim to build consensus on priority actions for the health system’s response to climate change, paired with financing.

From the quality of the air we breathe to the water we drink and the places that provide us with shelter, climate change is already affecting human health arounds the world.

Cop28 two week thematic program
Cop28 two week thematic program

It is also a major cause for the displacement of vulnerable communities, leading to increased fragility that can compromise peace.

The day's second theme – Relief, Recovery and Peace – will focus on accelerating adaptation, preventing and addressing loss and damage, including in fragile and conflict-affected areas that face severe barriers to accessing climate finance and strengthening climate action.

The two themes aim to boost policies and investments that protect lives and livelihoods and support community resilience and stability.

December 4: Finance / Trade / Gender Equality / Accountability

The first theme on the fifth day will address the transformational change needed for finance and trade systems if the world is to meet its climate goals.

Neither global financial systems that control and affect access and affordability of climate finance nor international trade networks are working effectively and equitably.

It is widely acknowledged that leaders of the global institutions and countries that govern these systems must accelerate and be accountable for an overhaul.

The Gender Equality Day theme will focus on gender-responsive policy making and better access to finance to achieve a just transition that advances gender equality and allows for the full, equal, and meaningful participation of women and girls in climate action.

The programme will also examine accountability mechanisms that help to turn promises and pledges into tangible results while boosting transparency.

December 5: Energy and Industry / Just Transition / Indigenous Peoples

The world needs to decarbonise rapidly while continuing to progress economically. It is critical that this development happens sustainably and inclusively to support lives and livelihoods while protecting the planet. This day will focus on how the world can accelerate the energy transition while ensuring it is a just transition.

The energy needed for day-to-day life must remain affordable but become cleaner and jobs must be retained but expand as green technologies emerge and provide increased and equitable access to opportunities.

The day will look at several proposed solutions, from using renewable energy at scale and how hydrogen can support this, to decarbonising the energy of today through carbon-capture technologies and rapidly reducing methane emissions from oil and gas.

It will also focus on heavy-emitting industries including steel, cement and aluminium.

Indigenous Peoples are stewards of 80 per cent of the world's biodiversity and this day will recognise the importance of their intergenerational knowledge, practices, and leadership in climate action.

The day will also strengthen their role in the just transition, reinforcing the urgency of a fully inclusive, all-of-society approach.

December 6: Multilevel Action, Urbanisation, and Built Environment / Transport

This day will provide a rare opportunity for mayors and governors, ministers and parliamentarians and global business and civil society leaders to work together to accelerate climate action solutions across society in every form.

This will include exploring how greener urban mobility systems can be designed to withstand and adapt to climate change while supporting the transition to low carbon built environments and infrastructure, and redesigning our systems of production and consumption to minimise waste.

In addition, this day will show how all of these solutions contribute to safer, healthier and greener cities for current and future generations.

December 7: Rest Day

Cops traditionally incorporate a day of rest in the middle of the programme for participants to reflect and recharge ahead of the second week.

December 8: Youth, Children, Education and Skills

The Cop28 presidency will welcome the largest group of young delegates yet assembled at the summit on this day, which seeks to empower children and and provide them with clear, defined, accessible opportunities to be a leading part of the solutions proposed at every level.

The day will look at equitable representation, stronger engagement mechanisms and resource allocation across the Cop themes and policy tracks.

Focuses will include investment in youth-led innovation and entrepreneurship, inclusion in policymaking processes, capacity-building, and transforming education to close the skills gap for green jobs aligned with climate action.

December 9: Nature, Land Use and Oceans

The sustainability of nature, land use, and oceans is integral to achieving the Paris Agreement’s goals.

The world’s climate and its biodiversity are inextricably interconnected, one cannot exist without the other. Mitigating both crises must therefore be integrated.

Cop15 to the Convention on Biological Diversity in December led to the signing of a historic biodiversity agreement to protect at least 30 per cent of the planet's land and water by 2030.

Cop28 will focus on delivering climate and nature co-benefits through a range of financing mechanisms and packages, co-designed with local and Indigenous Peoples, to sustainably manage and conserve natural carbon sinks and biodiversity hot spots.

The day will also seek to accelerate private sector commitments to nature-positive accountability frameworks.

December 10: Food, Agriculture and Water

Climate change is creating severe pressure and risks for the food, agricultural and water systems that ensure human wellbeing.

At the same time, these systems are also key contributors to climate change – one third of all human-made greenhouse gas emissions derive from agri-food systems, and 70 per cent of fresh water consumed worldwide is used for agricultural production.

This day will focus on how to fix this, from increasing regenerative agriculture and water-food systems that support habitat restoration and conservation and increase food security, to implementing stronger, fairer integrated governance between states and corporations, farmers and producers.

December 11 and 12: Final Negotiations

The last two scheduled days of the summit have been left clear for final negotiations, which have been known to overrun in the past.

FIGHT INFO

Men’s 60kg Round 1:

Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points 
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1

Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)

RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A

6.30pm: Al Maktoum Challenge Round-3 Group 1 (PA) | US$95,000 | (Dirt) 2,000m
7.05pm: Meydan Classic Listed (TB) ) | $175,000) | (Turf) 1,600m
7.40pm: Handicap (TB) ) | $135,000 ) | (D) 1,600m
8.15pm: Nad Al Sheba Trophy Group 3 (TB) ) | $300,000) | (T) 2,810m
8.50pm: Curlin Handicap Listed (TB)) | $160,000) | (D) 2,000m
9.25pm: Handicap (TB)) | $175,000) | (T) 1,400m
10pm: Handicap (TB) ) | $135,000 ) | (T) 2,000m

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3C%2Fstrong%3E%3A%20ASI%20(formerly%20DigestAI)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Quddus%20Pativada%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Artificial%20intelligence%2C%20education%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%243%20million-plus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GSV%20Ventures%2C%20Character%2C%20Mark%20Cuban%3C%2Fp%3E%0A
If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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 Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Naga
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Fitness problems in men's tennis

Andy Murray - hip

Novak Djokovic - elbow

Roger Federer - back

Stan Wawrinka - knee

Kei Nishikori - wrist

Marin Cilic - adductor

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Updated: August 08, 2024, 8:53 AM