• US climate envoy John Kerry attends the Regional Climate Dialogue in Abu Dhabi on Sunday. This is Mr Kerry's first visit to the Middle East, and Asia, since being appointed to the role. Courtesy: Office of the UAE Special Envoy for Climate Change
    US climate envoy John Kerry attends the Regional Climate Dialogue in Abu Dhabi on Sunday. This is Mr Kerry's first visit to the Middle East, and Asia, since being appointed to the role. Courtesy: Office of the UAE Special Envoy for Climate Change
  • US climate envoy John Kerry attends the Regional Climate Dialogue in Abu Dhabi on Sunday. This is Mr Kerry's first visit to the Middle East, and Asia, since being appointed to the role. Courtesy: Office of the UAE Special Envoy for Climate Change
    US climate envoy John Kerry attends the Regional Climate Dialogue in Abu Dhabi on Sunday. This is Mr Kerry's first visit to the Middle East, and Asia, since being appointed to the role. Courtesy: Office of the UAE Special Envoy for Climate Change
  • Alok Sharma, President of Cop26, attends the Regional Climate Dialogue in Abu Dhabi.
    Alok Sharma, President of Cop26, attends the Regional Climate Dialogue in Abu Dhabi.
  • The pledge issued at the end of the Regional Climate Dialogue vowed to help the most vulnerable.
    The pledge issued at the end of the Regional Climate Dialogue vowed to help the most vulnerable.
  • Delegates at the talks in Abu Dhabi.
    Delegates at the talks in Abu Dhabi.
  • Abdullah Al Nuaimi, UAE Minister of Climate Change and Environment and John Kerry, US climate envoy at the dialogue.
    Abdullah Al Nuaimi, UAE Minister of Climate Change and Environment and John Kerry, US climate envoy at the dialogue.
  • Abdullah Al Nuaimi, UAE Minister of Climate Change and Environment, at the Regional Climate Dialogue.
    Abdullah Al Nuaimi, UAE Minister of Climate Change and Environment, at the Regional Climate Dialogue.
  • The dialogue comes during a critical year in the global fight to halt rising temperatures. Courtesy: Office of the UAE Special Envoy for Climate Change
    The dialogue comes during a critical year in the global fight to halt rising temperatures. Courtesy: Office of the UAE Special Envoy for Climate Change
  • The UAE's Special Envoy for Climate Change, Dr Sultan Al Jaber, at the Regional Climate Dialogue. Courtesy: Office of the UAE Special Envoy for Climate Change
    The UAE's Special Envoy for Climate Change, Dr Sultan Al Jaber, at the Regional Climate Dialogue. Courtesy: Office of the UAE Special Envoy for Climate Change
  • US climate envoy John Kerry is given a helicopter tour of Noor solar park, outside Abu Dhabi on Saturday. Courtesy: Office of the UAE Special Envoy for Climate Change
    US climate envoy John Kerry is given a helicopter tour of Noor solar park, outside Abu Dhabi on Saturday. Courtesy: Office of the UAE Special Envoy for Climate Change
  • John Kerry speaks with Dr Sultan Al Jaber at Abu Dhabi's Shams 1 solar park on Saturday. The National
    John Kerry speaks with Dr Sultan Al Jaber at Abu Dhabi's Shams 1 solar park on Saturday. The National
  • This is John Kerry's first visit to the Middle East since being appointed US climate envoy. The National
    This is John Kerry's first visit to the Middle East since being appointed US climate envoy. The National
  • Mr Kerry has vowed to make up for the 'lost years' of the Donald Trump presidency and put the US at the forefront of efforts to protect the environment. The National
    Mr Kerry has vowed to make up for the 'lost years' of the Donald Trump presidency and put the US at the forefront of efforts to protect the environment. The National
  • John Kerry meets Francesco La Camera, director general of International Renewable Energy Agency, which has its global headquarters in Abu Dhabi. The National
    John Kerry meets Francesco La Camera, director general of International Renewable Energy Agency, which has its global headquarters in Abu Dhabi. The National
  • US climate envoy John Kerry visits Jubail Mangrove Park. Courtesy Office of the UAE Special Envoy for Climate Change
    US climate envoy John Kerry visits Jubail Mangrove Park. Courtesy Office of the UAE Special Envoy for Climate Change
  • An aerial image of Abu Dhabi's Noor solar park. Its 3.2 million panels make it the largest single-site solar park in the world. Courtesy: Noor Abu Dhabi
    An aerial image of Abu Dhabi's Noor solar park. Its 3.2 million panels make it the largest single-site solar park in the world. Courtesy: Noor Abu Dhabi
  • Arrayed panels at Abu Dhabi's Noor solar park. Pawan Singh / The National
    Arrayed panels at Abu Dhabi's Noor solar park. Pawan Singh / The National

John Kerry visits world’s largest solar park in Abu Dhabi


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Latest: John Kerry in UAE: climate talks get under way in Abu Dhabi

John Kerry visited Abu Dhabi's Noor solar park on Saturday, on the first day of a trip to the Emirates.

The special presidential envoy for climate was given a helicopter tour of the facility, which is the largest single-site solar park in the world.

An image was shared by the office of the UAE special envoy for climate change, Dr Sultan Al Jaber, who accompanied Mr Kerry.

"This project enables the UAE to reach ambitious renewable energy goals," his office wrote.

Mr Kerry was later shown another major solar development, Shams 1, south of Zayed City in Al Dhafra.

On Sunday, Mr Kerry will attend high-level discussions on advancing global action to halt climate change at the GCC and Mena Regional Dialogue For Climate Action in Abu Dhabi.

This is his first visit to the Middle East since being appointed to the role by US President Joe Biden.

Mr Kerry vowed to swiftly make up for America's "lost years" in the fight to protect the environment.

The UAE has ambitious plans to rapidly increase the amount of energy it generates from renewable sources.

At the end of 2020, the country's renewable capacity reached 2.3 gigawatts.

That is forecast to leap to 9 gigawatts by 2025.

Alongside the Noor solar facility, which began generating power in 2019, there are four new projects that will drive this growth.

The biggest is the 2GW Al Dhafra solar scheme in Abu Dhabi, located 50km outside the capital.

That facility is expected to become fully operational in 2022 and would generate enough electricity for about 160,000 homes.

Dubai currently has more than 1gigawatt of installed capacity – all of which comes from three phases at Mohammed bin Rashid Solar Park.

Kerry to rally global action on climate

Kerry is leading efforts to get countries to commit themselves to reduce greenhouse gas emissions to zero by about the middle of the century.

President Biden has called a summit of 40 leaders including India and China on April 22-23.

Later this year world leaders will gather for the United Nations climate summit in Glasgow to build on a 2015 Paris accord to halt the increase in global temperatures at levels that would avoid the worst impacts of climate change.

"Looking forward to meaningful discussions with friends in the Emirates, India, and Bangladesh on how to tackle the climate crisis," Mr Kerry tweeted before he arrived in Abu Dhabi.

India says it will not only stick to the Paris accord to reduce its carbon footprint by 33-35 per cent from its 2005 levels by 2030, but will likely exceed those goals as it ramps up use of renewable energy.

Abu Dhabi's Noor solar park – in pictures

  • An aerial image of Noor solar park near Sweihan, Abu Dhabi. The array of 3.2 million panels make it the largest single-site solar site in the world. Courtesy: Noor Abu Dhabi
    An aerial image of Noor solar park near Sweihan, Abu Dhabi. The array of 3.2 million panels make it the largest single-site solar site in the world. Courtesy: Noor Abu Dhabi
  • The plant produces enough electricity to power about 90,000 homes. Pawan Singh / The National
    The plant produces enough electricity to power about 90,000 homes. Pawan Singh / The National
  • Cleaning dust from the solar panels is crucial to ensuring they work at maximum capacity. Robot cleaners run along the fields of panels throughout the day. Pawan Singh / The National
    Cleaning dust from the solar panels is crucial to ensuring they work at maximum capacity. Robot cleaners run along the fields of panels throughout the day. Pawan Singh / The National
  • With the help of the latest technology and robots, a small management team and a daily workforce of about 70 run the huge plant. Pawan Singh / The National
    With the help of the latest technology and robots, a small management team and a daily workforce of about 70 run the huge plant. Pawan Singh / The National
  • A robot cleaner goes to work on the solar panels. Although the country has an abundance of sun, the panels become covered with dust and lose their effectiveness if not regularly cleaned. Pawan Singh / The National
    A robot cleaner goes to work on the solar panels. Although the country has an abundance of sun, the panels become covered with dust and lose their effectiveness if not regularly cleaned. Pawan Singh / The National
  • A herd of camels graze close to Abu Dhabi's Noor solar park. Courtesy: Noor Abu Dhabi
    A herd of camels graze close to Abu Dhabi's Noor solar park. Courtesy: Noor Abu Dhabi
  • The site is so large it would take hours to cover it on foot. Pawan Singh / The National
    The site is so large it would take hours to cover it on foot. Pawan Singh / The National
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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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Chef Nobu's advice for eating sushi

“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”

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Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)

Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)

Monday Fiorentina v Genoa (11.45pm)

Infiniti QX80 specs

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