• Dr Sultan Al Jaber, Cop28 President-designate, with Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, and Khalfan Belhoul, chief executive Dubai Future Foundation, at the Climate Future Week at the Museum of the Future in Dubai. Photo: Cop28 UAE
    Dr Sultan Al Jaber, Cop28 President-designate, with Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, and Khalfan Belhoul, chief executive Dubai Future Foundation, at the Climate Future Week at the Museum of the Future in Dubai. Photo: Cop28 UAE
  • Dr Sultan Al Jaber, Cop28 President-designate and UAE Special Envoy for Climate Change, calls on all nations to come together to take decisive action to address climate change. Pawan Singh / The National
    Dr Sultan Al Jaber, Cop28 President-designate and UAE Special Envoy for Climate Change, calls on all nations to come together to take decisive action to address climate change. Pawan Singh / The National
  • Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, says the world must pay heed to the voices of the vulnerable who bear the brunt of climate change. Pawan Singh / The National
    Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, says the world must pay heed to the voices of the vulnerable who bear the brunt of climate change. Pawan Singh / The National
  • Dr Sultan Al Jaber, Cop28 President-designate and UAE Special Envoy for Climate Change, shares the stage with Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, at a conference in Dubai in the lead-up to the summit. Pawan Singh / The National
    Dr Sultan Al Jaber, Cop28 President-designate and UAE Special Envoy for Climate Change, shares the stage with Razan Al Mubarak, UN Climate Change High-Level Champion for Cop28, at a conference in Dubai in the lead-up to the summit. Pawan Singh / The National
  • Delegates listen in during the final day of Climate Future Week held at Museum of the Future in Dubai. Pawan Singh / The National
    Delegates listen in during the final day of Climate Future Week held at Museum of the Future in Dubai. Pawan Singh / The National

Dr Sultan Al Jaber says 'North Star' of Cop28 will be 1.5°C Paris Agreement goal


Ramola Talwar Badam
  • English
  • Arabic

The UAE has said it will be guided by a "deep sense of urgency" to hold the world to its promise of limiting global temperatures to no higher than 1.5°C above pre-industrial levels, when it hosts UN climate talks in November.

Dr Sultan Al Jaber, Cop28 President-designate and UAE special envoy on climate change, told the Climate Future Week conference in Dubai on Saturday that breaching the crucial 1.5°C threshold would have far-reaching repercussions.

"We have decided that our comprehensive and holistic plan for Cop28 is to be centred around one thing, and that is the North Star," he said, referring to the star used by humans for navigation since ancient times.

"What is our North Star at Cop28? It is keeping 1.5°C within reach," he added, describing it as a call to action for the international community.

The climate challenge is a threat and it must be addressed by everyone.
Dr Sultan Al Jaber,
Cop28 President-designate

He urged nations to "stop finger-pointing", adding it is time to build bridges and innovate to keep climate objectives in place.

"Let's leave our differences aside. The climate challenge is a threat and it must be addressed by everyone," said Dr Al Jaber, who is also the UAE’s Minister of Industry and Advanced Technology.

Under the 2015 Paris Agreement, countries committed to limit average global temperature increases to no higher than 1.5°C above pre-industrial levels.

The UN has said that meeting the 1.5°C target would prevent at least 10 million people globally from losing their homes to higher sea levels, and it would drastically reduce the numbers reeling from water shortages.

Phasing down of fossil fuel

The Cop28 global climate talks will take place from November 30 to December in Dubai. The summit aims to take stock of progress since the Paris Agreement.

The UAE's Cop28 team has said it willl work to build consensus and set specific measures to bridge the gaps with a clear action plan.

Dr Al Jaber said the UAE leadership grasped the vital need for an energy transition to sustainable sources two decades ago.

"A phase-down of unabated fossil fuels is inevitable. In fact, it is essential," he said.

Dr Sultan Al Jaber at the Climate Future Week summit held at the Museum of the Future in Dubai. Pawan Singh / The National
Dr Sultan Al Jaber at the Climate Future Week summit held at the Museum of the Future in Dubai. Pawan Singh / The National

“Those who argue against that are not necessarily aware of the dynamics of the current energy system situation.

“And we have to accept that we must phase up all other sources of clean and this includes tripling renewable energy.”

He spoke about the UAE’s investments in expanding clean hydrogen supply and said there was need for the world to increase renewable energy capacity.

“When we called for tripling renewable energy earlier this year, everyone was telling me this is going to be mission impossible. And guess what, 85 per cent of the world economy supports this initiative,” he said.

The Cop28 President-designate said he had the support of the G20, the EU and African Union to boost global renewable energy production.

"I am very pleased with the progress made thus far and that will be seen as a big win for Cop28 – the fact that we have got the world to unite on the target of tripling renewable energy," he said.

"It is not a small task."

Engaging with civil society

Dr Al Jaber said the UAE team had visited researchers, indigenous people, non-government organisations, financiers, and the public sector around the world to better understand the climate change issues they faced.

He said this helped formulate the UAE's presidency's strategy for Cop28 to be a summit that would deliver results.

"We simply engaged and listened," Dr Al Jaber said.

"We met with everyone – NGOs, civil society, technologists, the private and public sector and indigenous people.

"And we continue to listen and engage."

Razan Al Mubarak, UN Climate Change high-level champion for Cop28, said it was important to remember that the world's most vulnerable bore the brunt of climate change.

She spoke of the need to champion the people who work on the front lines.

“It is time to put indigenous people, women and youth at the forefront of climate action and to design the climate solutions we need,” said Ms Al Mubarak, who is also president of the International Union for Conservation of Nature.

She said people across all sectors, from nature conservationists to architects designing energy-efficient spaces and planners drawing up future transport models should adapt to the needs of a changed economy.

“Hosting Cop28 in the UAE is a signal for all of us to embrace this new economy in all of its facets,” she said.

MATCH INFO

Manchester United 1 (Rashford 36')

Liverpool 1 (Lallana 84')

Man of the match: Marcus Rashford (Manchester United)

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Scoreline:

Cardiff City 0

Liverpool 2

Wijnaldum 57', Milner 81' (pen)

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

How to report a beggar

Abu Dhabi – Call 999 or 8002626 (Aman Service)

Dubai – Call 800243

Sharjah – Call 065632222

Ras Al Khaimah - Call 072053372

Ajman – Call 067401616

Umm Al Quwain – Call 999

Fujairah - Call 092051100 or 092224411

The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

'Shakuntala Devi'

Starring: Vidya Balan, Sanya Malhotra

Director: Anu Menon

Rating: Three out of five stars

Indika
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%2011%20Bit%20Studios%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Odd%20Meter%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%205%2C%20PC%20and%20Xbox%20series%20X%2FS%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
The Farewell

Director: Lulu Wang

Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma

Four stars

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

HOW%20TO%20ACTIVATE%20THE%20GEMINI%20SHORTCUT%20ON%20CHROME%20CANARY
%3Cp%3E1.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fflags%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E2.%20Find%20and%20enable%20%3Cstrong%3EExpansion%20pack%20for%20the%20Site%20Search%20starter%20pack%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E3.%20Restart%20Chrome%20Canary%3C%2Fp%3E%0A%3Cp%3E4.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fsettings%2FsearchEngines%3C%2Fstrong%3E%20in%20the%20address%20bar%20and%20find%20the%20%3Cstrong%3EChat%20with%20Gemini%3C%2Fstrong%3E%20shortcut%20under%20%3Cstrong%3ESite%20Search%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E5.%20Open%20a%20new%20tab%20and%20type%20%40%20to%20see%20the%20Chat%20with%20Gemini%20shortcut%20along%20with%20other%20Omnibox%20shortcuts%20to%20search%20tabs%2C%20history%20and%20bookmarks%3C%2Fp%3E%0A
Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

The specs

BMW M8 Competition Coupe

Engine 4.4-litre twin-turbo V8

Power 625hp at 6,000rpm

Torque 750Nm from 1,800-5,800rpm

Gearbox Eight-speed paddleshift auto

Acceleration 0-100kph in 3.2 sec

Top speed 305kph

Fuel economy, combined 10.6L / 100km

Price from Dh700,000 (estimate)

On sale Jan/Feb 2020
 

Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania ​​​​​​​
Verdict: 4 Stars

The years Ramadan fell in May

1987

1954

1921

1888

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E268hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E380Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh208%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3C%2Fp%3E%0A

Yuki Means Happiness
Alison Jean Lester
John Murray 

Updated: September 30, 2023, 1:54 PM