A young sustainability leader from the UAE spoke about witnessing the devastating effects of climate change in Antarctica after visiting the continent during a heatwave.
Emirati Athra Khamis, 24, spent three weeks on the frozen continent in mid-March when Concordia Station, located high on the Antarctic Plateau, hit a record temperature of -11.8ºC, more than 40ºC above the annual average.
She said the experience was emotional because of the breathtaking beauty, but also because of the very obvious negative effect human beings are having on the continent.
“The heat was extreme, unusual,” said the Emirati from Dubai, who is a Youth 4 Sustainability (Y4S) Future Sustainability Leader for Masdar.
“We experienced rain. At that moment, I felt terrified about what is happening. I have spent a couple of years in the climate change field but being there in the centre of it was different.”
When it rains in Antarctica, it is too dangerous for planes to land.
Ms Khamis was one of four people from the UAE, including the programme’s director, Winston Cowie, who took part in the 2041 ClimateForce: Antarctica Expedition from March 16 to 29.
The trip was organised by the 2041 Foundation, as part of a group of global youth leaders to witness first hand the effects of climate change on the continent and raise awareness of the issue.
Members of the 177-strong expedition, who came from 37 countries, visited Deception Island, an active volcano in the South Shetland Islands.
The island, one of the only places in the world where ships can sail into the centre of a volcano, was once home to a whaling station. It closed in 1931 but its footprint remains.
“There was a massive amount of whale bones still on the shore,” Ms Khamis said.
“And on another island we saw oil tanks, processing tanks, from the 19th century when they extracted the oil from the whale bones,” she said.
At the time, the practice devastated the whale population in Antarctica, although it has since recovered.
An expedition led by the British Antarctic Survey in 2020 counted 55 blue Antarctic whales.
“We saw some whales. It was just incredible. There were two sleeping on the surface next to the boat,” said Mr Cowie, who is marine policy manager at Environment Agency Abu Dhabi.
The expedition was led by Sir Robert Swan, the first man, 30 years ago, to walk to both poles, which included a 900 mile journey to the south pole, the longest unassisted walk ever made on earth.
“Our team from the UAE – Athra, Mahra [Al Murawwi] and Sayesha [Dogra] – once again contributed hugely to the expedition,” he said.
“I am really proud of all of them and the UAE for its vision in being at the forefront of climate action – pursuing net-zero and hosting COP28. Over the years I think we have had 27 people from the UAE on our expeditions.
“I am really proud of all of them and what the future holds.”
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What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
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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