Many years ago, when I travelled and people asked where I was from, I used to say “Saudi Arabia”. Not because it was true — but because it was easier. Explaining where the UAE was became tiring: “Next to Iran, near Oman, on the Arabian Gulf.” At one point, I even started carrying a map.

When I visited the Galapagos Islands in 2018, I was the first Emirati most had ever met.

Today, those conversations sound very different. When I travel and say I’m from Abu Dhabi — not Dubai, which I used to default to — I hear things like “I lived there, they were the best years of my life” or “my friend works there and keeps telling me to visit”. And then there’s my favourite moment: when I ask “have you heard of Abu Dhabi?” and they smile as they answer: “Of course, who hasn’t?”

So discovering that our young nation — just over 50 years old — now has a scientific presence in the polar regions, in the furthest and most unforgiving places on Earth, stopped me in my tracks. It left me with an overwhelming sense of pride.

In this month’s edition of Emirati, I speak to those shaping the Emirates Polar Programme about why the UAE chose science as its pathway to the poles. From the treaties that govern Antarctica to research partnerships across the Arctic and the Hindu Kush–Himalayan “Third Pole”, the conversations reveal how climate leadership is being defined through long-term thinking, collaboration and responsibility — far from the spotlight, but with global consequences.

The UAE officially has a presence in the furthest regions of the Earth!

Thank you for reading.

The UAE is fast establishing itself as a leading player in the global space race - but it is also making significant strides in a mission to explore some of the harshest environments back on Earth.

Central to this quest is the Emirates Polar Programme, which puts Emirati scientists at the forefront of international research in Antarctica and the Arctic.

As President Sheikh Mohamed said at the programme's launch in 2023, the polar regions are sentinels of climate change, biodiversity and human resilience.

The need to protect them has never been more critical. They are experiencing the most rapid rates of warming on the planet, with far-reaching consequences for natural ecosystems and human activity worldwide.

The Arctic is not a continent, but a frozen ocean capped by ice that expands and contracts with the seasons, bordered by eight sovereign countries.

Antarctica, by contrast, is. Much of it sits more than 500 metres above sea level, making it both the coldest and highest continent on the planet, where temperatures can fall below -60°C in winter.

Two Emirati researchers, Ahmed Al Kaabi and Badr Al Ameri, helped to install two meteorological and seismic monitoring stations to boost weather monitoring during an Antarctic mission that concluded in January. Read more here

The rugged Sharjah terrain that sustained human life for thousands of years. Ahmed Ramzan for The National
The rugged Sharjah terrain that sustained human life for thousands of years. Ahmed Ramzan for The National

An ancient desert landscape in Sharjah recognised by the UN has been hailed as an example of “human resilience” after sustaining life as civilisation was gripped by an ice age.

The Faya palaeolandscape won Unesco World Heritage status in July and includes one of the oldest uninterrupted records of archaic human habitation, dating back more than 210,000 years.

The National took a tour in the company of experts who have told of its significance not only to the story of the Gulf region, but the wider world.

“This is one of the oldest sites of human settlement outside Africa,” said Eisa Yousif, director general of the Sharjah Archaeology Authority.

“It shows not only early dispersal, but sustained human presence, even during dry periods. That continuity is what makes the site exceptional.”

A farmer in Zambia tends to a maize farm affected by drought. Photo: EPA
A farmer in Zambia tends to a maize farm affected by drought. Photo: EPA

The UAE this month set out ambitious plans to use artificial intelligence to deliver a critical lifeline to millions of farmers bearing the brunt of the growing threat posed by climate change.

Abu Dhabi's AI Ecosystem for Global Agriculture Development will seek to use advanced technology to help farmers adapt quickly to extreme weather and give them access to the tools needed to cultivate a better future for the communities they support.

The high-tech strategy is the result of a major international collaboration between the UAE Presidential Court and the Gates Foundation. Its launch will build on the $200 million UAE-Gates Foundation fund announced at Cop28 in Dubai, which aims to accelerate agricultural innovation.

The announcement was made in the presence of Mariam Almheiri, head of the International Affairs Office at the UAE Presidential Court, and Bill Gates, chairman of the Gates Foundation.

Four landmark initiatives will serve as the foundation of the new ecosystem, including an agriculture and AI centre at the Mohamed bin Zayed University of Artificial Intelligence and the Agricultural Innovation Mechanism for Scale (Aim for Scale), under which an advanced weather warning system for farmers is already achieving success.

The National produces a variety of newsletters across an array of subjects. You can sign up here. To receive The Editor's Briefing, our Editor-in-Chief's weekly newsletter – exclusive to registered readers – that rounds up the top stories of the week, sign up here.

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 BIO:

Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.

Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.

Personal motto: Believe it and you can achieve it.

Results:

2.15pm: Handicap (PA) Dh60,000 1,200m.

Winner: AZ Dhabyan, Adam McLean (jockey), Saleha Al Ghurair (trainer).

2.45pm: Maiden (PA) Dh60,000 1,200m.

Winner: Ashton Tourettes, Sam Hitchcott, Ibrahim Aseel.

3.15pm: Conditions (PA) Dh60,000 2,000m.

Winner: Hareer Al Reef, Gerald Avranche, Abdallah Al Hammadi.

3.45pm: Maiden (PA) Dh60,000 1,700m.

Winner: Kenz Al Reef, Gerald Avranche, Abdallah Al Hammadi.

4.15pm: Sheikh Ahmed bin Rashid Al Maktoum Cup (TB) Dh 200,000 1,700m.

Winner: Mystique Moon, Sam Hitchcott, Doug Watson.

4.45pm: The Crown Prince Of Sharjah Cup Prestige (PA) Dh200,000 1,200m.

Winner: ES Ajeeb, Sam Hitchcott, Ibrahim Aseel.

RESULT

Wolves 1 (Traore 67')

Tottenham 2 (Moura 8', Vertonghen 90 1')

Man of the Match: Adama Traore (Wolves)

WHAT IS GRAPHENE?

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were experimenting with sticky tape and graphite, the material used as lead in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But when they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment led to graphene being isolated for the very first time.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. 

The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

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