With their freezing temperatures and abundance of ice, the polar regions could hardly offer a greater contrast to the Gulf and its searing temperatures.
But links between the UAE and these parts of the globe have strengthened in recent years through the Emirates Polar Programme, which helps UAE national scientists to become involved in scientific research.
The effects of climate change on the coldest regions of the planet are especially severe, with these areas warming much faster than the global average.
This effect is especially strong in the Arctic, which is heating up well over twice as fast as the planet as a whole, but Antarctica too is warming much quicker than are other regions.
The UAE’s involvement with the polar regions is focused on science rather than on issues related to defence, sovereignty or security.
By contrast, some other nations are jockeying for advantage as the polar regions change because of global warming. Access to the likes of shipping routes and natural resources is opening up, and the regions could also become increasingly important in military terms.
The UAE became the first Arab nation to commit to carrying out scientific research in Antarctica under the Antarctic Treaty System, which freezes territorial claims and reserves the continent for peaceful uses.
Among the Emiratis to have visited Antarctica is Dr Hussain Khansaheb, executive director of marine engineering at Dubai Holding Real Estate, which has launched a National Sustainability Champion programme.
A fascinating article by Shireena Al Nowais discusses Dr Khansaheb’s intrepid visit to Antarctica, a trip that saw him travel deep into the interior of this coldest of continents.
Jim Bolssens, from Europets Clinic, Sharjah, and Natasha Mannina, head vet at The National Aquarium Abu Dhabi, with a green sea turtle that required surgery. Chris Whiteoak / The National
Sea turtles in the Gulf already have to cope with some of the warmest waters in the world, but a new study has shown that human activity puts added pressure on the creatures.
Shipping, fishing and oil and gas infrastructure affect the animals, and the research suggests that there is greatest disturbance in UAE waters. Marine protected areas may offer only limited benefits to the animals.
Undertaken by scientists based in Iran and Greece, the work looked at the critically endangered hawksbill sea turtle and the green sea turtle.
However, organisations such as the Environment Agency – Abu Dhabi have many initiatives to safeguard the creatures, as outlined in the article here.
There have been many initiatives in the UAE to cut demand for single-use plastics. Chris Whiteoak / The National
Today is a big day for environmental protection in the UAE, as a ban on several types of single-use plastics comes into force.
The rules around plastics have progressively been tightened in recent years, and the new year heralds a further strengthening of regulations, with the import, manufacture and trade of items including cutlery, plates, beverage cups and lids, straws and Styrofoam food containers and boxes outlawed.
As the new laws take effect, John Dennehy’s informative article from last month detailing the changes is well worth checking out again.
The big fact
Since industrial times, the world as a whole has warmed about 1.2 °C, according to material published by the environmental organisation WWF. However, over the same timespan, the Arctic has warmed 3 °C.
Jargon buster
Albedo: This is the proportion of light reflected by a surface. The albedo effect is an important reason why the Arctic and the Antarctic are warming much faster than the rest of the planet.
Ice or snow reflect most of the sunlight that shines on them (snow has an albedo of about 80 per cent), but when they melt, it exposes a greater area of sea or other darker surfaces, which do not reflect so much light (the sea has an albedo of no more than 10 per cent).
As a result, more heat from the sun is absorbed, causing further warming, which, in turn, leads to more melting.
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Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
