A map shows Abu Dhabi submerged under a nine-metre rise in ocean levels. A reader questions the assumptions behind broad predictions of climate change.
A map shows Abu Dhabi submerged under a nine-metre rise in ocean levels. A reader questions the assumptions behind broad predictions of climate change.
A map shows Abu Dhabi submerged under a nine-metre rise in ocean levels. A reader questions the assumptions behind broad predictions of climate change.
A map shows Abu Dhabi submerged under a nine-metre rise in ocean levels. A reader questions the assumptions behind broad predictions of climate change.

More studies needed about the upcoming deluge


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I refer to Climate change study warns of severe impact (January 15), which reported that rising sea levels could leave Abu Dhabi and Dubai under water by 2100. This is a bit provocative and potentially alarming. But are we in truth to be so alarmed? I am convinced the public deserves more details to understand what already happened in the past (climate change history) and what may happen in the short, medium, long or very long term. It is always interesting to know the history of the area we live in and sharing knowledge is definitely a way to increase community awareness about risks and challenges.

The UAE Government is concerned about the potential impact of climate change on the UAE - this is good. The article deals with the anticipated impacts of the climate change but not with the reasons which could lead to these impacts. It would be interesting to get some simple factual explanations on how the specialists come to these scenarios (a rise in seawater from one metre to nine metres does not imply the same hypotheses) and to know, as well, if these specialists represent 95 per cent of the scientists or 15 per cent. It will also be interesting to understand other theories being developed by highly reputable scientists in oceanography and climatology to contradict the analysis of the current "doctrine" of rising oceans. It is also important that governments protect transparency and science from serving special interests. Scientists agree on the fact they still have a lot more to learn to better understand the complexity of the phenomenon of climate. Tristan de Ferluc, Abu Dhabi

Michael Young's opinion article Loved, not feared: Obama and the curse of Carter (January 14) described a recent decline in US power as during the Jimmy Carter years. I feel that it is indeed too early to count how many pins have fallen. It has taken many years of getting to where we are now. The US president Barack Obama has inherited the mess of not just George W Bush, but the politics of misguided and often undemocratic leaders in Iran, China, Iraq, Yemen and Russia, to name a few. Of course as a world power the government of the United States has had to placate corrupt leaders and their policies.

On top of this there is a world economy that almost collapsed. Mr Obama has a lot on his plate, but time is on his side and so I believe things will improve. Mr Bush put the US into financial ruin and with his them-against-us policies has alienated many countries. Also it has only been just a year into Mr Obama's first term. Honesty, trust, fairness, and respect is a mighty shield of protection against tyranny. Michael Banks, Canada

In reference to the article Google threatens to quit China over online spy plot (January 14), it is ironic to see Google, a company that was exposed some time ago as secretly keeping user profiles for tracking, is now looking like the victim of China's alleged censorship. Google is nothing but Microsoft in disguise as a touchy-feely company, and in reality is as cut-throat as any other. Of course, the Googles, Microsofts or Ciscos had no problems cutting deals in China when it suited them while proffering the same old excuses.

The real problem for Google now is the lack of a significant market share against the local Baidu in high growth China after all these years. And the excuse looks brilliant. More ironic is witnessing the US government crying lack of freedom and human rights in China (and other places) while saying nothing about Guantanamo or Abu Ghraib. Public memory is fleeting, so America can lecture the world while it cannot do much about its own economy or human rights record. Athar Mian, Abu Dhabi

I refer to Colin Randall's opinion piece on language Why we don't need to put words into teenagers' mouths (January 16). Being the proud mother of a six-foot 18-year-old who, when not in bed, is to be spied emptying the fridge, I can vouch for the text message way of speaking. We talked about this the other night and in so many words, he informed me that he only needed about four words to communicate with me as my discussions with him were so predictable. It's 7am - time to get up. Urghhhhhhh. Have you got your keys? Dunno. Have you got your phone? (Shrug). What time are you back? Why?

And so it goes on. He does seem to manage to communicate with the outside world, though, so I imagine all those years of school did teach him something. I do worry at times when he sends me e-mails full of spelling mistakes and things like RU but, as he says, it is a rapid form of communication and he doesn't have time to spell and punctuate properly and doesn't need to. I just think we are getting left behind, thank God!

Louise Manfield, Belgium letters@thenational.ae

The Specs:

The Specs:

Engine: 2.9-litre, V6 twin-turbo

Transmission: 8-speed automatic

Power: 444bhp

Torque: 600Nm

Price: AED 356,580 incl VAT

On sale: now.

UAE currency: the story behind the money in your pockets
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Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
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Venue: Sharjah Cricket Stadium

Date: Sunday, November 25

MATCH INFO

Juventus 1 (Dybala 45')

Lazio 3 (Alberto 16', Lulic 73', Cataldi 90 4')

Red card: Rodrigo Bentancur (Juventus)

Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

UAE currency: the story behind the money in your pockets
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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Sunday's Super Four matches

Dubai, 3.30pm
India v Pakistan

Abu Dhabi, 3.30pm
Bangladesh v Afghanistan

MATCH INFO

Champions League last 16, first leg

Tottenham v RB Leipzig, Wednesday, midnight (UAE)

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
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)

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20six-cylinder%20turbo%20(BMW%20B58)%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20340hp%20at%206%2C500rpm%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20500Nm%20from%201%2C600-4%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20ZF%208-speed%20auto%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%204.2sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20267kph%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh462%2C189%3Cbr%3E%3Cstrong%3EWarranty%3A%3C%2Fstrong%3E%2030-month%2F48%2C000k%3C%2Fp%3E%0A
Results

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

8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby

9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson