Janine di Giovanni is executive director at The Reckoning Project and a columnist for The National
November 07, 2021
When in less than a fortnight Cop26 ends in Glasgow, and the diplomats and climate change experts go home having pledged to end deforestation in 10 years, their thoughts should also turn towards the Middle East, where global warming is occurring faster than the global average.
If last summer was an example, the region could become uninhabitable in the years to come. Temperatures in Kuwait this June reached 53.2°C, a figure unfathomable to some. Iran, Iraq and Oman also reported scorching temperatures.
Then there were blazing fires in forests or in resorts, such as in Turkey’s southern coast; terrible droughts; cities so hot that it was impossible for people to leave their homes. There is also another major worry – the naturally arid Middle East is not best equipped to cope with these fluctuations in temperature.
During a visit to Gaza last August, I noticed the stifling heat was far worse than on any other summer visit I have experienced over the past few decades. When I stepped outside my hotel, the sun was blistering. Car rides were sweltering. The refugee camps, where most of Gaza’s inhabitants live, were unbearable. The World Bank is predicting that for four months a year, the Middle East will face this kind of heat – and it will last for longer periods of time, making some areas uninhabitable.
Solar panels on the roof of buildings in the Al-Shati refugee camp area in Gaza City, Gaza, on October 8. Bloomberg
It’s not too bad if you can afford air conditioning or live in a place where electricity and water are plentiful. But in places such as Gaza, that is next to impossible. Equally vulnerable are the camps and settlements for the millions of displaced people in northern Iraq or the refugees who fled the Syrian war and are still in Lebanon, Jordan, Turkey and Egypt. For the people most at risk, climate change is a tangible rather than an existential threat. It will become increasingly hard to live in some of these places.
Take Iraq as an example. The UN marks Iraq as one of the most vulnerable countries on the planet, where 31 per cent of the surface is desert. Years of inappropriate farming as well as water mismanagement have exacerbated an already dry climate. In areas such as the Nineveh Plain, an important breadbasket, many people rely on farming. Yet the results of climate change are, evident as they are, will be even more disastrous in years to come. It doesn’t help that the Islamic State deliberately damaged irrigation sources when they rolled through in 2014.
A boy shepherds camels near Al Karamah Dam in Shouneh, Jordan. Reuters
The World Bank also cites these kind of drastic temperature rises will cause severe damage to crops. Scare water sources will mean more uninhabitable places. It also means increased migration and the potential for more conflicts arising. Demographic growth puts further strain on resources.
Unicef gives some grim statistics on how population changes will put more strain on requirements for water and agricultural output. In Iraq, between 1970 and 2007, the population tripled to 30 million. What will access to water be like in the future? Already, 21 per cent of the population has no access to safe drinking water sources. A recent World Bank report cites: “With rainfall projected to decline by 20 to 40 per cent in a 2°C hotter world, and up to 60 per cent in a 4°C world, the region’s capacity to provide water to its people and economies will be harshly tested.”
Can all this lead to more conflict? The evidence points to a bleak future. Several climate change experts are looking at the links between climate change and future conflicts and how they can be prevented. Conflicts escalating because of water rights could rise around the globe, leading to post-apocalyptic sounding “water wars", where people will fight over water to survive. The Tigris-Euphrates as well as the Nile are both pinpointed crisis areas. And researchers have linked the Syrian conflict to the 2006-2009 drought made worse by climate change. It is one of the strongest links yet that between climate change and human conflict.
Ibrahim Dabale, 50, a native and art guardian, walks along a path on the hillsides as he guides visitors to the remote Abourma Rock Art site, on a rocky outcrop in the Tadjoura region of northern Djibouti. AFP
So what can be done? The World Bank advises that disaster risk assessments need to be established, and fast. After their 2008-2011 drought, Djibouti began carrying out world’s first Post-Disaster Needs Assessment. They set up more risk-management laboratories and knowledge centres, which teach people how to manage the crisis – as well as investing in protective infrastructure. Djibouti also rehabilitated the dyke that protected people from a flood-prone wadi. It has also performed seismic and floods risk/vulnerability assessments and established a flood early warning system.
These kind of centres should be established throughout the region, and the UN should help out, too – by expanding their Green Climate Fund to the more vulnerable parts of the Mena region, especially when it comes to water, agriculture and food scarcity.
The biggest worry for the Middle East is that climate change can make some governments less equipped to handle civil unrest. This may be true even for countries that are resource-rich but poorly governed, such as Libya. Over the past decade, militias have been fighting to control the oil infrastructure amid a raging civil war.
At one point, we assumed climate change would be too far in the future. We now know it is a matter of decades – and in the Middle East, we are already feeling the impact.
Policies adopted today – as a result of global gatherings such as Cop26 – can begin to reverse that. Let’s hope when the dust settles from the Glasgow conference, the Middle East will be a priority.
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.
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The more serious side of specialty coffee
While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.
The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.
Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”
One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.
Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples. Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts. Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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.