A person cools off in the fountain at the World War II Memorial in Washington as temperatures are expected to reach near 38°C on August 13, 2021. AFP
A person cools off in the fountain at the World War II Memorial in Washington as temperatures are expected to reach near 38°C on August 13, 2021. AFP
A person cools off in the fountain at the World War II Memorial in Washington as temperatures are expected to reach near 38°C on August 13, 2021. AFP
A person cools off in the fountain at the World War II Memorial in Washington as temperatures are expected to reach near 38°C on August 13, 2021. AFP

July 'was Earth's hottest month on record'


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July was the hottest month globally ever recorded, a US scientific agency said on Friday, in the latest data to sound the alarm about the climate crisis.

“July is typically the world's warmest month of the year, but July 2021 outdid itself as the hottest July and month ever recorded,” said Rick Spinrad, administrator of the National Oceanic and Atmospheric Administration (NOAA).

“This record adds to the disturbing and disruptive path that climate change has set for the globe,” Mr Spinrad said in a statement, citing data from the National Centres for Environmental Information.

NOAA said combined land and ocean-surface temperature was 0.93°C above the 20th-century average of 15.8°C, making it the hottest July since record-keeping began 142 years ago.

The month was hotter than the previous record set in July 2016, which was equalled in 2019 and 2020.

However, data released by the EU's Copernicus Climate Change Service showed that last month was the third warmest July on record globally.

Zeke Hausfather, a climate scientist at the Breakthrough Institute, said it is not unusual for agencies to have small differences in data.

“The NOAA record has more limited coverage over the Arctic than other global temperature records, which tend to show July 2021 as the second [Nasa] or third [Copernicus] warmest on record,” Mr Hausfather told AFP.

“But regardless of exactly where it ends up on the leader boards, the warmth the world is experiencing this summer is a clear impact of climate change due to human emissions of CO2 and other greenhouse gases,” he said.

“The extreme events we are seeing worldwide — from record-shattering heatwaves to extreme rainfall to raging wildfires — are all long-predicted and well understood impacts of a warmer world,” he said.

“They will continue to get more severe until the world cuts its emissions of CO2 and other greenhouse gases down to net zero.”

This image made available by the NOAA shows temperature differences from average values in July 2021 around the world. AP
This image made available by the NOAA shows temperature differences from average values in July 2021 around the world. AP

Last week, a UN climate science report from the Intergovernmental Panel on Climate Change provoked shock by saying the world is on course to reach 1.5°C of warming around 2030.

“Scientists from across the globe delivered the most up-to-date assessment of the ways in which the climate is changing,” Mr Spinrad said.

“It is a sobering IPCC report that finds that human influence is, unequivocally, causing climate change and it confirms the impacts are widespread and rapidly intensifying.”

With only 1.1°C of warming so far, an unbroken cascade of deadly weather disasters bulked up by climate change has swept the world this summer, including asphalt-melting heatwaves in Canada, rainstorms turning city streets in China and Germany into rivers, to untameable wildfires sweeping across Greece and California.

NOAA said the land-surface only temperature for the Northern Hemisphere was the highest ever recorded for July — 1.54°C above average, surpassing the previous record in 2012.

Asia had its hottest July ever, surpassing 2010, it said, while Europe had its second-hottest July, trailing only 2018.

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
THE SPECS

BMW X7 xDrive 50i

Engine: 4.4-litre V8

Transmission: Eight-speed Steptronic transmission

Power: 462hp

Torque: 650Nm

Price: Dh600,000

Engine: 5.6-litre V8

Transmission: seven-speed automatic

Power: 400hp

Torque: 560Nm

Price: Dh234,000 - Dh329,000

On sale: now

Naga
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EMeshal%20Al%20Jaser%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%C2%A0%3C%2Fstrong%3EAdwa%20Bader%2C%20Yazeed%20Almajyul%2C%20Khalid%20Bin%20Shaddad%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

Transmission: Single-speed automatic

Price: From Dh825,900

On sale: Now

Results

5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi

5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami

6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar

7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel

7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

Updated: August 14, 2021, 4:31 AM