• Shepherds tend their sheep in a dry wheat field during a sandstorm on the outskirts of the city of Tabqa, in Syria. All photos: AFP
    Shepherds tend their sheep in a dry wheat field during a sandstorm on the outskirts of the city of Tabqa, in Syria. All photos: AFP
  • Wheat fields are drying to a crisp because of severe drought and low rainfall in the once-fertile region in Syria's north-east.
    Wheat fields are drying to a crisp because of severe drought and low rainfall in the once-fertile region in Syria's north-east.
  • Farmers whose crops have been scorched by the heat now rely on income from other farmers, who use their fields to graze animals.
    Farmers whose crops have been scorched by the heat now rely on income from other farmers, who use their fields to graze animals.
  • Before the war that erupted in 2011, Syria's wheat production was enough to meet local demand.
    Before the war that erupted in 2011, Syria's wheat production was enough to meet local demand.
  • Harvests have plunged to record lows, leading to increased dependence on imports especially from key government ally, Russia.
    Harvests have plunged to record lows, leading to increased dependence on imports especially from key government ally, Russia.
  • The UN's Food and Agriculture Organisation says the 210,000 tonnes of wheat grain produced in Hasakeh province during the 2020-2021 winter cropping season were only 26 per cent of the previous year.
    The UN's Food and Agriculture Organisation says the 210,000 tonnes of wheat grain produced in Hasakeh province during the 2020-2021 winter cropping season were only 26 per cent of the previous year.
  • Arid land during a sandstorm in the countryside of Tabqa.
    Arid land during a sandstorm in the countryside of Tabqa.
  • Syria is among the countries most vulnerable and poorly prepared for climate change, which is forecast to worsen, posing a further threat to the wheat harvests that are an essential income source for a war-battered population.
    Syria is among the countries most vulnerable and poorly prepared for climate change, which is forecast to worsen, posing a further threat to the wheat harvests that are an essential income source for a war-battered population.
  • This aerial view shows shepherds guiding their sheep in a dry field in the countryside of the city of Tabqa in Syria's Raqqa governorate, on June 2, 2022. - Syria is among the countries most vulnerable and poorly prepared for climate change, which is forecast to worsen, posing a further threat to the wheat harvests that are an essential income source for a war-battered population. The trend is most evident in Syria's once-fertile northeast where wheat fields are drying to a crisp because of severe drought and low rainfall, challenges also faced by Iraq and other neighbouring countries. (Photo by Delil SOULEIMAN / AFP)
    This aerial view shows shepherds guiding their sheep in a dry field in the countryside of the city of Tabqa in Syria's Raqqa governorate, on June 2, 2022. - Syria is among the countries most vulnerable and poorly prepared for climate change, which is forecast to worsen, posing a further threat to the wheat harvests that are an essential income source for a war-battered population. The trend is most evident in Syria's once-fertile northeast where wheat fields are drying to a crisp because of severe drought and low rainfall, challenges also faced by Iraq and other neighbouring countries. (Photo by Delil SOULEIMAN / AFP)
  • By 2050, temperatures are expected to be at least 2°C higher while precipitation falls by 11 per cent, iMMAP says.
    By 2050, temperatures are expected to be at least 2°C higher while precipitation falls by 11 per cent, iMMAP says.
  • Children watch as a shepherd guides his sheep during a sandstorm on the outskirts of Tabqa.
    Children watch as a shepherd guides his sheep during a sandstorm on the outskirts of Tabqa.
  • The low harvest in 2020-2021 came with an estimated 60 per cent of Syria's population food-insecure, the UN says.
    The low harvest in 2020-2021 came with an estimated 60 per cent of Syria's population food-insecure, the UN says.
  • Local authorities are trying to support farmers, despite a lack of resources to confront an agricultural crisis compounded by inflation and shortages of fuel and water.
    Local authorities are trying to support farmers, despite a lack of resources to confront an agricultural crisis compounded by inflation and shortages of fuel and water.
  • Imports have continued since Russia's February invasion of Ukraine but the war in Kyiv has sparked fears of a supply crisis as wheat fields shrivel.
    Imports have continued since Russia's February invasion of Ukraine but the war in Kyiv has sparked fears of a supply crisis as wheat fields shrivel.
  • Farmers say they want higher prices from the government for their produce.
    Farmers say they want higher prices from the government for their produce.

Climate crisis: Syrian farmers suffer from scorched earth and sandstorms – in pictures


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Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

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Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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 biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

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
The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

UAE currency: the story behind the money in your pockets
The specs: 2018 Ford F-150

Price, base / as tested: Dh173,250 / Dh178,500

Engine: 5.0-litre V8

Power: 395hp @ 5,000rpm

Torque: 555Nm @ 2,750rpm

Transmission: 10-speed automatic

Fuel consumption, combined: 12.4L / 100km

THE SPECS – Honda CR-V Touring AWD

Engine: 2.4-litre 4-cylinder

Power: 184hp at 6,400rpm

Torque: 244Nm at 3,900rpm

Transmission: Continuously Variable Transmission (CVT)

0-100kmh in 9.4 seconds

Top speed: 202kmh

Fuel consumption: 6.8L/100km

Price: From Dh122,900

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

Updated: June 08, 2022, 12:58 PM