Around the world there are various happy traditions linked to the end of the year, but in recent times a new and unwelcome global trend for December has emerged: the toppling of climate records.
December 2025 is proving to be no exception, with news reports in recent weeks having highlighted a series of “hottest evers”.
Last week, the US National Oceanic and Atmospheric Administration revealed the Arctic experienced its warmest year since records began.
The organisation’s figures, which apply to the 12 months from October 2024 to September 2025, indicate that during this period, temperatures were 1.6 °C higher than the average for 1991 to 2020.
Tom Ballinger, a University of Alaska researcher who co-authored the NOAA’s annual Arctic Report Card, branded the figures “alarming”.
It brings to mind forecasts from a year ago suggesting that the Arctic could be ice-free by the summer of 2027.
Following on from NOAA’s announcement, the Met Office in the UK said this week 2025 was set to be the country’s hottest year on record, with the temperature averaging 10.05°C, up from the previous high of 10.03°C. The UK’s 10 hottest years on record have been during the past 20 years, the organisation said.
Spain has also been breaking records, with August's heatwave meaning the nation experienced its hottest-ever summer.
But, globally, 2025 is not quite a record-breaker. Early in December, the European Union’s Copernicus Climate Change Service said this year was tied with 2023 as the world’s second-hottest year on record, with temperatures from January to November 1.48 °C up on pre-industrial levels.
This is marginally down on 2024, the all-time hottest year so far, when temperatures were 1.6 °C above pre-industrial levels.
Let’s see what 2026 has in store in terms of climate records, action to limit climate change and new technology that could address the challenges the planet is facing.
Drivers and pedestrians work their way through flooded streets in the Al Quoz area of Dubai following last week's downpours. Antonie Robertson / The National
Severe rains lashed the UAE late last week, with Ras Al Khaimah experiencing as much rain on Thursday and Friday as it normally gets in a year. Heavy rains had been predicted by forecasters.
Over the two days, 127mm of rain fell in Al Ghaznah area, according to the National Centre of Meteorology, while the Jebel Jais mountain destination had to be closed, as reported by David Tusing here.
Other emirates also faced a deluge, with Dubai Police receiving more than 39,000 calls during the same two days.
Read more about how Dubai Police responded to the extreme conditions here.
The Garadagh solar plant operated by Masdar in Baku, Azerbaijan. Pawan Singh / The National
Masdar, the Abu Dhabi clean-energy company, is continuing its global expansion by agreeing to develop a floating solar plant in Malaysia.
With a capacity of 200 megawatts, the $208 million facility – Masdar’s largest floating solar plant – is set to be able to provide power to more than 100,000 homes.
The plant at the Chereh Dam in the state of Pahang will be Masdar’s first project in Malaysia, although the organisation has other schemes in South-east Asia, including in Indonesia.
Read more about the plans in Alvin R Cabral’s story here.
The big fact
Last month, global temperatures were 1.54 °C above pre-industrial levels, according to the European Centre for Medium-Range Weather Forecasts.
The centre also said that the average for 2023-2025 was set to be more than 1.5 °C above pre-industrial levels - the threshold that the 2015 Paris Agreement aimed to ensure was not breached.
Jargon buster
Pre-industrial temperatures: these are the average temperatures between 1850 and 1900, a reference period before the climate was significantly affected by the burning of fossil fuels.
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Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
W.
Wael Kfoury
(Rotana)
MATCH INFO
Chelsea 3 (Abraham 11', 17', 74')
Luton Town 1 (Clark 30')
Man of the match Abraham (Chelsea)
What is a robo-adviser?
Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.
These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.
Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
There are different types of travel available for pets:
Manifest cargo
Excess luggage in the hold
Excess luggage in the cabin
Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.
2. What is the difference between my pet traveling as manifest cargo or as excess luggage?
If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.
If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.
3. What happens when my pet arrives in the country they are traveling to?
As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.
If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty.
If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport.
4. How long does the travel paperwork and other travel preparations take?
This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.
In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.
5. What vaccinations does my pet need to travel?
Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.
Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.
