Sheikha Shamma bint Sultan has called for stronger laws and carbon tax policies to combat environmental pollution around the world.
The great-granddaughter of Founding Father Sheikh Zayed said she was a “strong supporter of the ‘polluter pays the principle’ theory”.
“Those who pollute should bear the expenses of preventing and controlling it to ensure that the environment is in an acceptable state,” she told The National.
“It’s the only way we can effectively move towards a circular economy that tackles global challenges like climate change, biodiversity loss, waste, and pollution.
Each of us has a responsibility to respect and integrate sustainable practices into our daily lives and to keep this at the forefront of decision-making
Sheikha Shamma
“It’s an area that I’ve been championing for the past few years and is very close to my heart.”
Sheikha Shamma, chief executive of Alliances for Global Sustainability, said a carbon waste tax can encourage recycling and sustainable practices.
“We need to have the right policies and legislation in place to support sustainable initiatives, as well as active efforts from all stakeholders, including government entities, regulators, corporates and, of course, the public,” she said.
“But a change in mindset is imperative for us to see any long-term and lasting progress.
“And it is certainly one of our biggest hurdles. We have to educate people about the consequences of our actions, many of which we are already witnessing, such as climate change.”
Last year, Sheikha Shamma became the first person from the Middle East and North Africa to be named as a member of the Yale Centre for Environmental Law and Policy.
The University of Cambridge graduate is working to drive change and is involved initiatives that aim to highlight the work done by the UAE.
“I’ve often found that the West is unaware of the great strides that countries like the UAE have made in the field,” she said.
“So my hope is to share insight and knowledge on the region that can drive potential global collaboration and partnerships.
“The Yale Centre has done exceptional work with Prof Daniel C. Esty, leading it and the primary report used to benchmark countries as part of the environmental performance index.
“I’m very proud of the progress the UAE has made in improving its environmental benchmarks."
She mentioned the UAE's use of innovative agricultural technologies to grow local produce in desert conditions as an example of how far the country has come.
“Not only do these technologies provide relief in terms of food security, but they present an opportunity to diversify the economy, opening new channels for GDP," she added.
“We have all seen how the UAE pioneered economic diversification and moved away from oil dependency more than four decades ago, introducing new sectors such as trade, aviation, tourism and finance.”
In 2015, the UAE adopted the UN Sustainable Development Goals and the 2030 Agenda for Sustainable Development. Six years into the journey, Sheikha Shamma is proud of the country’s achievements.
“We are creating and maintaining a sustainable environment and infrastructure, which remains a core pillar of the UAE’s national agenda. It’s important that we ensure sustainable development while preserving the environment,” she said.
“We strike a balance between economic and social development. We’ve had a very, very clear set of KPIs [key performance indicators] that focus predominantly on clean energy, water, and productivity, as well as the reduction of carbon emissions and energy intensity."
To tackle these, she said, the UAE has committed more than $814 million to renewable energy in more than 30 countries.
"In addition, a number of key initiatives have been launched over the last six years which contribute to these goals.”
She said the Ghantoot Desalination Pilot Plant, which was launched by Masdar in 2013, was another example of using renewable energy to power critical technologies.
Although the UAE has made "significant headway", there is still much to be done to tackle climate change, said Sheikha Shamma.
“If we are to make any real headway in tackling climate change and having a real impact on sustainable development, we need to look at implementing long-term solutions.”
Last month, the UAE announced its intention to reach net zero carbon by 2050 – the first country in the Gulf to make this commitment. The plan will mean Dh600 billion being invested in clean and renewable energy sources in the next three decades.
For the Year of the 50th, which commemorates the UAE's formation in 1971, Sheikha Shamma is turning her attention to expanding some of the major initiatives being driven by Alliances for Global Sustainability.
Her time will also be spent on her social enterprise Mangroves for Mankind, which aims to combat climate change by conserving mangrove ecosystems in coastal cities around the world.
This includes restoration, and educating indigenous communities living in mangrove areas to support their livelihoods.
Sheikha Shamma also plans to continue work on Aurora50, an initiative she co-founded to empower women company directors by giving them the necessary tools to excel in the workplace.
She is also an author, and said her favourite among the books she has written is The Tangled Tale.
“It’s about saving our bees, protecting our mangroves and reducing air pollution," she said.
“It’s a journey of discovery to untangle a web of problems affecting our world."
Sheikha Shamma said saving the environment is a collective responsibility.
“The legacy built by our Founding Father Sheikh Zayed bin Sultan is far-reaching and shows us how much can be achieved through hard work and determination,” she said.
“As we look to the future, my message is that sustainable development is critical for our country, the region and the world.
“Each of us has a responsibility to respect and integrate sustainable practices into our daily lives and to keep this at the forefront of decision making.”
Masdar's achievement in past decade — in pictures
SERIE A FIXTURES
Saturday
AC Milan v Sampdoria (2.30pm kick-off UAE)
Atalanta v Udinese (5pm)
Benevento v Parma (5pm)
Cagliari v Hellas Verona (5pm)
Genoa v Fiorentina (5pm)
Lazio v Spezia (5pm)
Napoli v Crotone (5pm)
Sassuolo v Roma (5pm)
Torino v Juventus (8pm)
Bologna v Inter Milan (10.45pm)
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 Old Slave and the Mastiff
Patrick Chamoiseau
Translated from the French and Creole by Linda Coverdale
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
ABU%20DHABI%20CARD
%3Cp%3E%3Cstrong%3E5pm%3A%20%3C%2Fstrong%3EWathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(Turf)%202%2C200m%0D%3Cbr%3E%3Cstrong%3E5.30pm%3C%2Fstrong%3E%3A%20Rub%20Al%20Khali%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3E%3Cstrong%3E6pm%3A%20%3C%2Fstrong%3EAl%20Marmoom%20Desert%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(T)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E6.30pm%3A%20%3C%2Fstrong%3ELiwa%20Oasis%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3E%3Cstrong%3E7pm%3A%20%3C%2Fstrong%3EAl%20Khatim%20Desert%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E7.30pm%3A%3C%2Fstrong%3E%20Al%20Quadra%20Desert%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C600m%3C%2Fp%3E%0A
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETerra%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Hussam%20Zammar%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Mobility%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%20funding%20of%20%241%20million%3Cbr%3E%3C%2Fp%3E%0A