• Sara Omi is the first lawyer from the Embera people who live in Panamá. Photo: TINTA
    Sara Omi is the first lawyer from the Embera people who live in Panamá. Photo: TINTA
  • Sara Omi with her communit,y the indigenous Embera People who live in Panama. Photo: Coordination of Territorial Women Leaders of the Mesoamerican Alliance of Peoples and Forests (CMLT -AMPB), Panama
    Sara Omi with her communit,y the indigenous Embera People who live in Panama. Photo: Coordination of Territorial Women Leaders of the Mesoamerican Alliance of Peoples and Forests (CMLT -AMPB), Panama
  • The Embera people live in Panama's forests in round-shaped homes on wooden stilts with thatched roofs. Photo: TINTA
    The Embera people live in Panama's forests in round-shaped homes on wooden stilts with thatched roofs. Photo: TINTA
  • Sturdy wagara leaves are used in the traditional thatched roofs and wooden homes. Photo: TINTA
    Sturdy wagara leaves are used in the traditional thatched roofs and wooden homes. Photo: TINTA
  • Protection of traditional ways of life is critical to their survival. Photo: TINTA
    Protection of traditional ways of life is critical to their survival. Photo: TINTA
  • Sara Omi in her traditional dress with designs and body paint from the jagua fruit used by her community to decorate themselves before they go hunting or for spiritual ceremonies. Photo: TINTA
    Sara Omi in her traditional dress with designs and body paint from the jagua fruit used by her community to decorate themselves before they go hunting or for spiritual ceremonies. Photo: TINTA
  • Women in traditional communties have fought to take on leadership positions to have a voice in village affairs. Photo: TINTA
    Women in traditional communties have fought to take on leadership positions to have a voice in village affairs. Photo: TINTA
  • Indigenous people say ancestral knowledge about preserving the forests, preventing erosion, protecting the soil that they have learnt can be shared to combat climate change. Photo: TINTA
    Indigenous people say ancestral knowledge about preserving the forests, preventing erosion, protecting the soil that they have learnt can be shared to combat climate change. Photo: TINTA
  • Rising temperatures are among the reasons for the deforestation of rainforests in Brazil. Photo: Cristiane Juliao
    Rising temperatures are among the reasons for the deforestation of rainforests in Brazil. Photo: Cristiane Juliao

'We can keep rainforests alive': Lawyer and PhD student offer climate solutions for Cop28


Ramola Talwar Badam
  • English
  • Arabic

The people of the lush tropical rainforests of Panama and Brazil possess age-old wisdom to protect the Earth and these secrets must be harnessed to save the planet, say two women who call the areas home.

Sara Omi of the Embera people in Panama and Cristiane Juliao of the Pankararu people in Brazil are at Cop28 with a common goal: to ensure the world’s indigenous people have a presence in climate negotiations and in the distribution of funds to protect the environment.

Ms Omi is her community’s first lawyer and Ms Juliao is the first among her people to study for a doctorate.

Both have launched battles from within their villages to protect their heritage, gain title rights over ancestral land and also protect women from discrimination and violence.

In their largely patriarchal societies, the women have taken on leadership roles and want to connect their communities with the outside world to be part of climate solutions and conservation efforts.

It is important we reclaim our voices
Sara Omi of the Embera people

“Our people have done the work to protect Mother Earth for thousands of years. I want to raise the call so people listen to our experiences,” said Ms Omi.

“This is our truth. Ancestral knowledge transferred by grandparents to young people has immense value.

“That is work our women are doing – recovering information from the elders to regenerate the land, to keep the forests alive.

“We also have genuine solutions in ancestral medicine. We must join forces to save our people and save the planet.”

The UN estimates that there are more than 370 million indigenous people in the world across 5,000 cultures who speak more than 4,000 languages.

They share common challenges of deforestation, land rights abuses and illegal exploitation of territories rich in minerals.

Protecting a way of life

Ms Omi is among many indigenous people keen to show how they can contribute with their wealth of knowledge on sustainable land management to preserve forests, reduce erosion, conserve water and build soil nutrients.

She heads several national and international alliances and was recognised by Forbes as one of the 100 most powerful women in Central America for her role in defending territorial rights and the rights of women.

In an interview with The National, Ms Omi spoke of wanting to protect the way of life of the 600 people of the Ipeti Embera community in eastern Panama.

Sara Omi with her grandmother in their home in the forest. Photo: TINTA
Sara Omi with her grandmother in their home in the forest. Photo: TINTA

She lives by a river in a cluster of wooden and thatched-leaf roofed homes raised on stilts – a symbol of how her grandparents’ generation attempted to resist their age-old village being taken over for a hydroelectric project in the 1970s.

“Each of the trunks of wood represents a member of my family and is a symbol of their resistance,” said the 37-year-old lawyer, whose face lights up when she speaks of mi casa, “my home”.

“It shows how they took care of the community and reminds us how despite their fight, my grandparents were forced to move out of our ancestors’ home.

“My grandparents tell me it was really sad to see water cover their sacred territory.”

There was irrevocable damage done as families split up, with many settling in a forest less than an hour away from their old homes.

“Despite our crisis and the crisis with climate change, we live in harmony with nature,” she said.

Reclaim voices

As a lawyer, Ms Omi has dedicated her life to protecting her tribal the territory – the local land is a hotspot for land grabbers and illegal mining.

She makes it clear that most times, indigenous people have not given their consent to land takeovers and received no money.

“All the time we hear about development, development,” she said.

Sara Omi asks that the voices of indigenous peoples be heard at Cop28. Pawan Singh / The National
Sara Omi asks that the voices of indigenous peoples be heard at Cop28. Pawan Singh / The National

“We are on the other side and receive all the bad consequences of that development, like how my grandparents suffered.

“Development has not come to our territory.

“There is still no recognition of our rights or any understanding that our traditions are the solutions for the climate crisis we are facing.”

Ms Omi is following in her mother’s footsteps in challenging deeply entrenched patriarchal traditions to take on senior community roles usually reserved for men.

“I resist violations against women inside and outside my community,” she said.

My mother was the first traditional woman who broke barriers.

“I’ve heard the same words – that women cannot lead and should not be in high positions.

“I work with climate change and on violence against women.

“When I see a new tragedy, I go to work.

“It is important women know our rights and we reclaim our voices.”

Guardians of the forest

Indigenous people make up about 5 per cent of the world’s population but constitute 15 per cent of the world’s poor, according to the UN.

Industry and non-government groups often pledge finance to fight global deforestation but this rarely reaches people who live in the forest.

Indigenous groups are asking for direct funding to support sustainable projects and that these lessons can then be used globally.

Ms Juliao represents the Pankararu people who live in the forests of north-eastern Brazil.

Cristiane Juliao of the Pankararu people in Brazil is the first among her community to study for a doctorate. Photo: Cristiane Juliao
Cristiane Juliao of the Pankararu people in Brazil is the first among her community to study for a doctorate. Photo: Cristiane Juliao

She lives with her siblings in their parents’ house in Brejo dos Padres village and is studying for a doctorate in social anthropology at the University of Rio de Janeiro.

“There are always people saying the region is inhospitable and filled with misery,” she said.

“We face so many issues of deforestation, mining, garbage and lack of hygienic conditions.

“Our people lack access to education, nutrition and then we have the climate crisis to battle.”

Both Ms Juliao and Ms Omi are part of the Global Alliance of Territorial Communities, which represents 24 nations at Cop28.

“We are chosen to conserve the earth,” said the 45-year-old, who wore hand-carved jewellery made by indigenous women.

“But we are always colliding with political systems that created these issues.

“My ambition is to give visibility to what our people can do because we are the guardians of the forest.”

Ms Juliao stressed the importance of coexistence.

“Our forests hold genuine magic because we connect with fauna, flowers,” she said of the 8,000 Pankararu people.

“We need to connect with our spirituality but degradation of land destroys this.

“Our people can teach how to take care of plants, trees, the water.

“We can fight this [climate change] together.”

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

Updated: December 08, 2023, 11:31 AM