The UAE is spearheading an initiative to ensure youths are at the heart of the fight against climate change.
The country is to sponsor 100 international youth delegates to attend the crucial Cop28 climate summit in Dubai.
It will prioritise those from the least developed countries, small island developing states, indigenous peoples and other minority groups from across the world.
Dr Sultan Al Jaber, Minister of Industry and Advanced Technology and President-designate of Cop28, on Wednesday unveiled the drive at Expo City Dubai, where he addressed climate advocates, people of determination, foreign dignitaries and business leaders at Al Wasl Plaza.
“I am excited to announce the International Youth Climate Delegate Programme for Cop28,” said Dr Al Jaber, whose job it is to guide and shape the crucial talks.
“This initiative will give a special focus to least developed countries and small island states. And it will give all participants the training, resources and opportunity to advocate on behalf of their countries and communities,” he said.
“We may not know what the future holds ─ but we know who holds the future. It is you — our young people.”
Driving change
The drive will be overseen by the Cop28 Youth Climate Champion team in partnership with Youngo, the youth arm of the UN Framework Convention on Climate Change.
It aims to ensure youth perspectives are the heart of global policymaking and become a role model for future Cops.
Those who make the grade will gain a front-row seat to climate negotiations, gain a deeper understanding of the Cop process and participate in the crucial talks.
Participants must be between 18 and 35, demonstrate a commitment to climate issues and ideally have experience in the area.
Applications opened on Wednesday and close on April 7. Anyone interested can apply on www.cop28.com
“Everywhere I go, I make a point of meeting young people and I’m encouraged by what I hear time and again,” said Dr Al Jaber.
“You want to be involved. You want to be included. You want to contribute. You want to make a difference.”
Dr Al Jaber also called on all parties of the UNFCCC to “include young people in your delegations and give them the opportunity to participate in a meaningful way”.
It came on the day the UAE formally fired the starting gun for the journey to Cop28.
The day-long event at Expo City Dubai sought to build momentum with only eight months to go before the key climate summit from November 30 to December 12.
A conversation between Shamma Al Mazrui, Minister of Community Development and Cop28 Youth Climate Champion; Razan Al Mubarak, UN Climate Change High-level Champion; Mariam Al Mheiri, Minister of Climate Change and Environment; and Shreya KC, a Nepalese representative for Youngo, the official youth arm of the UNFCCC, outlined the challenge to cut emissions.
They also discussed how measures to protect nature are crucial to the fight and how those most vulnerable to climate change need to have their voice heard at the summit.
Workshops and debates
In line with the announcement, the event had a strong emphasis on youths. It featured climate workshops for schoolchildren, youth debates on climate change, a sustainable marketplace, farming and cooking stations and intergenerational dialogue with senior citizens.
It drew involvement from schools, universities, youth climate advocates, sustainable farmers and key actors to galvanise action ahead of the crucial climate talks.
“As future leaders, future scientists, future entrepreneurs and future climate activists, your energy and your youth is what will make the difference,” Dr Al Jaber told the audience at Al Wasl Plaza.
“Learn as much as you can about the climate challenge. Bring your passion, your focus and your courage to the task of meeting that challenge and turn it into an opportunity.
You can bring the energy that turns problems into possibilities. We are counting on you to help deliver real results. Together, let’s connect minds and co-create a better future for all.”
Last year’s Cop climate summit in Egypt resulted in the creation of a loss and damage fund that aims to help developing countries deal with the consequences of climate change.
However, questions remain about how it will operate and who pays into the fund are set be addressed at Cop28.
The Dubai summit will also seek to hasten progress on cutting emissions and scale up funding for adaptation measures.
It will also feature, for the first time, what is known as a “global stocktake”. This is will be the first assessment of global progress on tackling climate change since the 2015 Paris agreement.
All these strands of climate talks set the scene for a tough summit starting in November.
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
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Ousmane Dembélé (Paris Saint-Germain / France)
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Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
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Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”