Chemical analysis of UAE rocks have shown a rapid increase in acidity of the world’s oceans contributed to mass extinction. Jorge Silva / Reuters
Chemical analysis of UAE rocks have shown a rapid increase in acidity of the world’s oceans contributed to mass extinction. Jorge Silva / Reuters
Chemical analysis of UAE rocks have shown a rapid increase in acidity of the world’s oceans contributed to mass extinction. Jorge Silva / Reuters
Chemical analysis of UAE rocks have shown a rapid increase in acidity of the world’s oceans contributed to mass extinction. Jorge Silva / Reuters

UAE rocks tell story of mass extinction


Daniel Bardsley
  • English
  • Arabic

Rocks from the UAE have helped to solve the riddle of what caused the extinction of 90 per cent of marine species and two thirds of land animals 252 million years ago.

And the stones also offer a cautionary tale about today’s environmental changes. Scientists have used chemical analysis of the rocks to discover that a rapid increase in the acidity of the world’s oceans, caused by volcanic activity, contributed to the mass extinction.

Published in the journal Science, the work found the type of boron found in UAE rocks had changed, indicating that the oceans had become more acidic. The rocks were in what was a shallow sea at the time.

Before this, many organisms had been wiped out by changes in oxygen levels in the atmosphere, and the rocks indicate the rate of extinction was intensified by chemical upheavals in the sea.

That second bout of destruction particularly targeted marine organisms with calcified shells.

The destruction was known as the Permian-Triassic boundary mass extinction because it happened between the Permian and Triassic geological periods.

Prof Tim Lenton, from the University of Exeter, helped to design a theoretical model that explained the data from the rocks.

“For the first time it’s providing some smoking-gun evidence for this largest mass extinction in the record,” Prof Lenton said. “It’s shedding new light on a very familiar problem.”

It is thought that large amounts of lava from the Earth’s mantle was coming out of what is now Siberia and heating up sedimentary carbonate rocks from the Earth’s crust.

This caused vast amounts of carbon dioxide to be released into the atmosphere, which caused the lethal acidification of the world’s oceans.

“You have this mantle magma, if you like, just splurging out but extending sideways and cooking an awful lot of carbonate rocks,” said Prof Lenton, who specialises in climate change and Earth systems science.

Describing the data from the rocks as “beautiful in their complexity”, he and a colleague at Exeter, Dr Stuart Daines, spent the equivalent of about three months analysing the information from the rocks to come up with a model that explained what happened.

Much of the fieldwork in the UAE was carried out by researchers from the University of Edinburgh.

During the first phase of the Permian-Triassic boundary extinction there was a “slow” injection of carbon into the Earth’s atmosphere, the researchers say, although this is not thought to have had much effect on the acidity of the oceans.

It was only during the second phase of the extinction that the seas became much more acidic.

As the modern-day release of carbon dioxide by human activities is also causing the oceans to acidify, the recent study offers a stark warning of the damage marine ecosystems could suffer if this process continues.

The University of Edinburgh says the amount of carbon volcanic activity added to the atmosphere 252 million years ago was “probably greater than today’s fossil-fuel reserves”.

But the rate of release, which “was a critical factor driving ocean acidification”, is being matched by what is taking place today.

Other researchers involved in the study were based at other UK universities, and some in Austria and Germany.

The Permian-Triassic extinction is the largest ever such event and one of five commonly recognised.

Other mass extinctions include the Cretaceous-Paleogene extinction 66 million years ago, which wiped out all remaining non-flying dinosaurs.

newsdesk@thenational.ae

Which products are to be taxed?

To be taxed:

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category

Not taxed

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules

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What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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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

Results:

Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.

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The specs

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Transmission: Eight-speed dual-clutch auto
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ADCC AFC Women’s Champions League Group A fixtures

October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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