• The Philippines: A volunteer arranges lit candles to read 'Fight Covid-19' during Earth Hour near a Catholic church in Borongan City, Eastern Samar province in 2020. AFP
    The Philippines: A volunteer arranges lit candles to read 'Fight Covid-19' during Earth Hour near a Catholic church in Borongan City, Eastern Samar province in 2020. AFP
  • Australia: Before and after the lights were turned off for Earth Hour at the Sydney Harbour Bridge and Opera House. AFP
    Australia: Before and after the lights were turned off for Earth Hour at the Sydney Harbour Bridge and Opera House. AFP
  • China: A view of the National Stadium (Bird's Nest) with lights off during Earth Hour in Beijing. EPA
    China: A view of the National Stadium (Bird's Nest) with lights off during Earth Hour in Beijing. EPA
  • Hong Kong: Before and after the lights were turned off. EPA
    Hong Kong: Before and after the lights were turned off. EPA
  • Malaysia: The Petronas Twin Towers, left, and Kuala Lumpur Tower, right, stand illuminated before their lights are turned off to mark Earth Hour. AFP
    Malaysia: The Petronas Twin Towers, left, and Kuala Lumpur Tower, right, stand illuminated before their lights are turned off to mark Earth Hour. AFP
  • Taiwan: The Taipei 101 Skyscraper is lit up shortly before Earth Hour in Taipei. EPA
    Taiwan: The Taipei 101 Skyscraper is lit up shortly before Earth Hour in Taipei. EPA
  • Thailand: The skyline of Bangkok is seen after some of its lights are turned off to mark Earth Hour. AFP
    Thailand: The skyline of Bangkok is seen after some of its lights are turned off to mark Earth Hour. AFP
  • Indonesia: Before and during Earth Hour in Jakarta. AFP
    Indonesia: Before and during Earth Hour in Jakarta. AFP
  • Japan: Before and after lights were turned off at Tokyo Tower. AFP
    Japan: Before and after lights were turned off at Tokyo Tower. AFP
  • Hungary: These photos show the 'Chain Bridge' in Budapest, illuminated by white lights to honour the efforts of healthcare staff against Covid-19, before and after the city lights were switched off to mark Earth Hour. AFP
    Hungary: These photos show the 'Chain Bridge' in Budapest, illuminated by white lights to honour the efforts of healthcare staff against Covid-19, before and after the city lights were switched off to mark Earth Hour. AFP
  • Belarus: Shots of the Bolshoi Opera and Ballet Theatre of Belarus with lights on and off in Minsk. EPA
    Belarus: Shots of the Bolshoi Opera and Ballet Theatre of Belarus with lights on and off in Minsk. EPA
  • Russia: Moscow's Kremlin with the lights switched on and off to mark Earth Hour. EPA
    Russia: Moscow's Kremlin with the lights switched on and off to mark Earth Hour. EPA
  • Austria: The Schoenbrunn Palace with its illumination lights switched on and off. EPA
    Austria: The Schoenbrunn Palace with its illumination lights switched on and off. EPA
  • Switzerland: Lausanne's Cathedral is pictured with lights switched off during Earth Hour. EPA
    Switzerland: Lausanne's Cathedral is pictured with lights switched off during Earth Hour. EPA
  • Poland: The illumination of the Philharmonic M Karlowicz symbolically dimming down, in Szczecin. EPA
    Poland: The illumination of the Philharmonic M Karlowicz symbolically dimming down, in Szczecin. EPA
  • Serbia: Belgrade's Saint Sava Temple with lights switched off. EPA
    Serbia: Belgrade's Saint Sava Temple with lights switched off. EPA
  • Serbia: Two views of Belgrade's Ada Bridge with its illumination lights switched on and off. EPA
    Serbia: Two views of Belgrade's Ada Bridge with its illumination lights switched on and off. EPA
  • Germany: Brandenburg Gate before and after turning off its illumination lights to mark Earth Hour in Berlin. EPA
    Germany: Brandenburg Gate before and after turning off its illumination lights to mark Earth Hour in Berlin. EPA
  • America: Boston's city skyline remains lit during the Earth Hour event in Boston as seen from Cambridge, Massachusetts. EPA
    America: Boston's city skyline remains lit during the Earth Hour event in Boston as seen from Cambridge, Massachusetts. EPA

The Gulf takes centre stage in Biden's green future


  • English
  • Arabic

Environment justice and action on climate change, along with creation of jobs were always going to be at the core of Joe Biden's priorities. Even during his election campaign, the US President had indicated rejoining the Paris Agreement and he did so as soon as he took office, on January 20. Now, Mr Biden, who wants America to achieve the milestone of zero carbon emissions by 2050, has invited leaders of 40 countries, including the UAE and Saudi Arabia, to partake in a climate summit in the US next month. The year's big climate event, COP26, was otherwise slated to be only held in Glasgow in November.

By calling for international co-operation on lowering carbon emissions – even as the pandemic has far from loosened its grip on the world – Mr Biden has underlined the sense of urgency necessary for a green recovery and to tackle the global problem of rising temperatures while also creating employment by harnessing new green technologies. One important ambition – both for the Leaders Summit and later in the year at COP26 – will be to push for steps that limit global warming to well below 2°C, but preferably to 1.5°C.

For its part, the UAE has long been a champion of creating sustainable solutions and switching to carbon-neutral alternatives, and was one of the first countries contacted by the US special envoy for climate. Just 10 days after coming into office, John Kerry held talks with UAE Special Envoy for Climate Change and Minister of Industry and Advanced Technology Dr Sultan Al Jaber on joint efforts to deliver global action on key environmental issues.

The virtual Leaders Summit, which people world over will be able to watch as it will be streamed live, is exactly the sort of forward-thinking measure that the world needs.

Even as several countries, grappling with rising cases, have little choice but to enter the third lockdown well over a year after the pandemic began, it is wishful thinking to imagine that climate-related disasters will be on hold until Covid-19 finally abates and the world's entire population has been vaccinated.

It is wishful thinking to imagine that climate-related disasters will be on hold until Covid-19 finally abates

Decisiveness and direction from the highest levels of leadership inspire people to switch to more sustainable ways of living and inspire them to evaluate daily choices that, to however seemingly minor a degree, affect the global ecosystem.

As the world on Saturday marks a virtual edition of the 15th Earth Hour, an annual event in which people switch off all lights and appliances for 60 minutes, it is important to reflect on why it is essential to re-energise the conversation around climate change and how much of the future we risk by neglecting to do so.

Last year, despite Covid-19 lockdowns world over, here in the UAE, more than 3 million people and 700 organisations were involved in the global Earth Hour campaign.

Gearing up for later this year, the Sustainability Pavilion at Expo 2020 Dubai has already received more than 50,000 visitors since it opened to the public in January. Of this number, interestingly 97 per cent said they would change their behaviour and be more mindful of the environment. This is heartening, for while greater international co-operation among the world's major economies is pivotal to slow the effects of climate disasters, it is prudent also that people at all levels of society come together for the planet, and not just for an annual hour. Collective effort will bear fruit when consistent action is taken, bearing in mind that our future generations are at stake.

The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Origin
Dan Brown
Doubleday

About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
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 Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Results

5pm Maiden (PA) Dh80,000 1,400m

Winner No Riesgo Al Maury, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)

5.30pm Handicap (PA) Dh80,000 1,600m

Winner Marwa W’Rsan, Sam Hitchcott, Jaci Wickham.

6pm Handicap (PA) Dh80,000 1,600m

Winner Dahess D’Arabie, Al Moatasem Al Balushi, Helal Al Alawi.

6.30pm Handicap (PA) Dh80,000 2,200m

Winner Safin Al Reef, Connor Beasley, Abdallah Al Hammadi.

7pm Wathba Stallions Cup Handicap (PA) Dh70,000 2,200m

Winner Thulbaseera Al Jasra, Shakir Al Balushi, Ibrahim Al Hadhrami.

7.30pm Maiden (TB) Dh 80,000 2,200m

Winner Autumn Pride, Szczepan Mazur, Helal Al Alawi.

UK's plans to cut net migration

Under the UK government’s proposals, migrants will have to spend 10 years in the UK before being able to apply for citizenship.

Skilled worker visas will require a university degree, and there will be tighter restrictions on recruitment for jobs with skills shortages.

But what are described as "high-contributing" individuals such as doctors and nurses could be fast-tracked through the system.

Language requirements will be increased for all immigration routes to ensure a higher level of English.

Rules will also be laid out for adult dependants, meaning they will have to demonstrate a basic understanding of the language.

The plans also call for stricter tests for colleges and universities offering places to foreign students and a reduction in the time graduates can remain in the UK after their studies from two years to 18 months.

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Super%20Mario%20Bros%20Wonder
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ENintendo%20EPD%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ENintendo%3Cbr%3E%3Cstrong%3EConsole%3A%20%3C%2Fstrong%3ENintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
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ATP RANKINGS (NOVEMBER 4)

1. Rafael Nadal (ESP) 9,585 pts ( 1)
2. Novak Djokovic (SRB) 8,945 (-1)
3. Roger Federer (SUI) 6,190
4. Daniil Medvedev (RUS) 5,705
5. Dominic Thiem (AUT) 5,025
6. Stefanos Tsitsipas (GRE) 4,000 ( 1)
7. Alexander Zverev (GER) 2,945 (-1)
8. Matteo Berrettini (ITA) 2,670 ( 1)
9. Roberto Bautista (ESP) 2,540 ( 1)
10. Gaël Monfils (FRA) 2,530 ( 3)
11. David Goffin (BEL) 2,335 ( 3)
12. Fabio Fognini (ITA) 2,290
13. Kei Nishikori (JPN) 2,180 (-2)
14. Diego Schwartzman (ARG) 2,125 ( 1)
15. Denis Shapovalov (CAN) 2,050 ( 13)
16. Stan Wawrinka (SUI) 2,000
17. Karen Khachanov (RUS) 1,840 (-9)
18. Alex De Minaur (AUS) 1,775
19. John Isner (USA) 1,770 (-2)
20. Grigor Dimitrov (BUL) 1,747 ( 7)

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2041mm%2C%20352%20x%20430%3B%2045mm%2C%20396%20x%20484%3B%20Retina%20LTPO%20OLED%2C%20up%20to%201000%20nits%2C%20always-on%3B%20Ion-X%20glass%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20S8%2C%20W3%20wireless%2C%20U1%20ultra-wideband%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%2032GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%201GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20watchOS%209%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EHealth%20metrics%3A%3C%2Fstrong%3E%203rd-gen%20heart%20rate%20sensor%2C%20temperature%20sensing%2C%20ECG%2C%20blood%20oxygen%2C%20workouts%2C%20fall%2Fcrash%20detection%3B%20emergency%20SOS%2C%20international%20emergency%20calling%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20GPS%2FGPS%20%2B%20cellular%3B%20Wi-Fi%2C%20LTE%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP6X%2C%20water%20resistant%20up%20to%2050m%2C%20dust%20resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20308mAh%20Li-ion%2C%20up%20to%2018h%2C%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20eSIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFinishes%3A%3C%2Fstrong%3E%20Aluminium%20%E2%80%93%20midnight%2C%20Product%20Red%2C%20silver%2C%20starlight%3B%20stainless%20steel%20%E2%80%93%20gold%2C%20graphite%2C%20silver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Watch%20Series%208%2C%20magnetic-to-USB-C%20charging%20cable%2C%20band%2Floop%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Starts%20at%20Dh1%2C599%20(41mm)%20%2F%20Dh1%2C999%20(45mm)%3C%2Fp%3E%0A
Where%20the%20Crawdads%20Sing
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Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

UAE currency: the story behind the money in your pockets
Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
The%20specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E261hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E400Nm%20at%201%2C750-4%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C999%20(VX%20Luxury)%3B%20from%20Dh149%2C999%20(VX%20Black%20Gold)%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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