It is essential that we stop polluting our environment. Paul Crock / AFP
It is essential that we stop polluting our environment. Paul Crock / AFP
It is essential that we stop polluting our environment. Paul Crock / AFP
It is essential that we stop polluting our environment. Paul Crock / AFP

Earth Hour is just the start, we must change our ways forever


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The recent Earth Hour encouraged people throughout the world to turn off non-essential lighting for 60 minutes in an effort to demonstrate their commitment to our planet. This global movement found a good response in the UAE, where many public, commercial and residential buildings duly dimmed their lights.

But Earth Hour is much more than simply an hour’s worth of effort towards protecting our climate and our environment – or it could be. Making the most of Earth Hour means rethinking our own patterns of energy use, a theme that has particular relevance here. Our country’s final energy consumption has more than tripled since the early 1990s, and we use around four times more energy per person than the world average.

Reducing our energy use is a necessity rather than a luxury, because energy is a precious good whose wasteful use imposes considerable costs on our economy and our society, including affecting the quality of our air and our environment, and adding to long-term effects of uncontrolled greenhouse gas emissions and climate change. As our economies keep growing, so will our energy consumption, unless we change the way we consume it.

Earth Hour demonstrates the effect individuals can have on transforming our energy usage patterns throughout our economy. Individuals make decisions about when to switch on or off lights, which air conditioning system to use, how low to turn the air conditioning system on and how well to insulate their houses. Individuals decide whether they prefer to buy a more fuel-efficient car, or whether to use public transport. Individual adults also teach their children how to use energy and our many other precious natural resources.

Of course, government policy plays a pivotal role in reducing energy waste and increasing how much we can do with our current energy resources. Regulating in favour of a more efficient use of energy – for instance, via tightened efficiency standards for new buildings and electrical appliances – is critical to ensuring our economy can learn to do more with less. The recent increases in electricity prices may be unpopular with some, but they are important signalling factors to customers that electricity is not free, and that its consumption should be rationalised rather than wasted.

The same lessons apply to other natural resources such as water. The UAE and the rest of the Arabian Peninsula are among the most water-stressed regions in the world, yet we consume about twice as much water per person and per day than the international average. Desalination helps the UAE generate much of its fresh water, but that comes with its own environmental footprint. The process of desalination consumes energy and results in the production of brine, a byproduct that later adds to the salinity of our coastal waters.

The UAE’s biosphere – its unique wildlife – is another natural asset that requires protection from our rapidly expanding urban settlements. About 18.6 per cent of our land area and 21 per cent of our territorial waters are protected – more than in most other countries in the Middle East. Yet, our environment is not safe from human interference, and it is up to us to determine how high a priority we make the protection, and how we enforce prevailing laws in the area of environmental protection.

This includes relatively simple issues such as stopping people from littering our cities, greeneries, parks, beaches, deserts and environmentally protected areas, as well as those larger problems many countries across the world face: illegal fishing and overfishing, the dumping of fishery equipment in our coastal areas with detrimental effects on marine life such as turtles, dolphins and dugongs, or large-scale waste dumping of tankers such as what recently happened offshore Fujairah.

It is easy to fall back into the trap of thinking our own consumption and behaviour does not matter. We are already witnessing the effects of the other man-made disaster of climate change, which will yet affect the livability of our cities in the coming years and decades. Our future generations will carry the cost of our current consumption habits of our precious natural resources, as if there was no tomorrow. Let us use Earth Hour to remind ourselves of the importance of taking the simple measure of an hour’s worth of electricity consumption one step further: can we do with less lighting? With slightly higher temperatures in office buildings, malls and homes? Can we think about ways to reduce our consumption of substances that are toxic to our natural environment and our coastal waters? And how can we ensure our environment is safe from individuals who disregard our environmental values?

Laura El-Katiri is a consultant in Abu Dhabi specialising in economic, energy and environmental policy

On Twitter: @lauraelkatiri

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Director: Venkat Prabhu
Rating: 2/5
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Angel%20Manuel%20Soto%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EXolo%20Mariduena%2C%20Adriana%20Barraza%2C%20Damian%20Alcazar%2C%20Raoul%20Max%20Trujillo%2C%20Susan%20Sarandon%2C%20George%20Lopez%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%C2%A0%3C%2Fp%3E%0A
F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
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  • Harvey Elliott (Fulham)
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  • Matthew Briggs (Fulham)
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'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

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Ireland (15-1):

Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy

Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour

Coach: Joe Schmidt (NZL)

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5