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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Key findings of Jenkins report
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Specs
Engine: Duel electric motors Power: 659hp Torque: 1075Nm On sale: Available for pre-order now Price: On request
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
