Eighty years after its founding, the UN finds itself at a critical juncture. Its purpose is on trial, and its mission urgently requires recalibration. The world it inherited from the scorches of the Second World War no longer exists, yet many of the organisation’s practices remain rooted in a bygone era – out of sync with today’s realities and detached from those it was created to serve.
Despite its shortcomings, the UN remains the most universal international organisation, representative of a world of nation-states. It belongs to its members, who built it to safeguard humanity from war and destruction. Its strength lies in the complementarity of its organs: the General Assembly embodies the collective will of nations, the Security Council carries primary responsibility for peace and security, and the Secretariat ensures continuity, institutional memory, and expertise. Acting in concert, these bodies can fulfil the UN’s founding purpose – making peaceful diplomacy the guiding principle of its work.
As two former presidents of the UN General Assembly, from Latin America and the Caribbean and South-East Europe, we know regions that, though different in history, share a common exposure to the latent risks of political instability and conflict.
It is against this backdrop of our regions’ joint vulnerability that we launch the Global Preventive Diplomacy Initiative, a comprehensive effort to place prevention at the strategic core of international organisations, both within the UN system and beyond.
The Global Preventive Diplomacy Initiative is an effort to place prevention at the core of international organisations
Time and again, political instability, forced displacement, and organised crime have spilled across borders, weakening state institutions, eroding systems of government and fuelling endless cycles of violence and mistrust.
These realities underscore a simple truth: in today’s world, preventive diplomacy is not a luxury but a necessity – the most cost-effective and humane investment nations can make to avert the outbreak, escalation or recurrence of crises.
Our time at the helm of the UN offered both examples of successful prevention and sobering lessons where the organisation failed. The UN must reflect on how it has successfully halted conflicts, managed emerging crises, and where its response came too late.
In an era of rising disorder and declining trust, the UN must return to its core mission: preventing conflict before it erupts. Preventive diplomacy must be results-driven, transparent and stripped of bureaucratic excess and ideological bias. If done properly, it can respond to national interest, advance peace, and reduce the need for costly interventions, while allowing for collaboration and co-operation to address global challenges.
This reflection must also consider leadership. Over the decades, secretaries-general, presidents of the General Assembly, members of the Security Council, and other stakeholders have provided examples of courageous, impartial and effective engagement.
Some cases highlight what can be achieved through principled and proactive leadership, cognisant of the fact that the UN remains a venue for international co-operation. Their legacy highlights what principled leadership can achieve, while also reminding us of the urgent need for a more systematic UN approach to prevention.
In this spirit, together with other former presidents of the General Assembly, ministers, and international figures, we are relaunching efforts to make preventive diplomacy a central pillar of peace and security. Greater attention, resources, and political commitment must be directed toward prevention as the most pragmatic and forward-looking strategy to preserve peace.
We therefore call for a renewed global commitment: investing in early warning systems, fostering principled dialogue, strengthening states against destabilising pressures, and ensuring that both local actors and international mediators are integral to peacebuilding. Above all, prevention must move from rhetoric to practice, becoming a core political priority for member states.
Eight decades after the UN’s founding, preventive diplomacy remains both an unfulfilled promise and a vital opportunity. History shows that when political will is aligned, even the most entrenched conflicts can yield to resolution. It is time to make prevention the defining principle of international security in the 21st century.
Vuk Jeremic is a former president of the UNGA and former minister of foreign affairs of Serbia
Maria Fernanda Espinosa is a former president of the UN General Assembly and former Ecuadorian foreign and defence minister
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
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Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
Our family matters legal consultant
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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
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He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
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The five pillars of Islam
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books