Leaders of the G7 countries will meet on Sunday facing some of their most formidable challenges in years, with the world looking to the club of rich democracies to master the crisis in Ukraine and its associated food and energy problems, while also leading the way on global health and climate change.
The three-day summit at Schloss Elmau, a castle retreat in the Bavarian Alps, will bring together the leaders of Germany, France, Britain, Italy, the US, Canada and Japan at a time of war, rising inflation and growing pressure to protect the planet.
The Americans say they will come to the talks with a plan to tighten the squeeze on Russia, while summit host Germany wants to turn a new page in the fight against climate change and sign off a pact to prevent pandemics.
“The answer to the climate crisis and Putin’s war, financed through fossil fuel exports, is the same: ending the use of gas, oil and coal as quickly as possible,” said Martin Kaiser, the head of Greenpeace in Germany.
Food security will be another central theme, with western leaders anxious not to let Russia's narrative take hold that they are to blame for an emerging hunger crisis.
But every leader has domestic politics to think about too. Germany’s Olaf Scholz has lost popularity over his hesitant handling of the war in Ukraine, while Britain’s Boris Johnson could do with a distraction from his precarious position at home.
The worst-kept secret of G7 summits is that drafts of the final communique have already been written and negotiated by diplomats, along with standalone pronouncements on other key issues, such as Ukraine.
Still, every leader has a case to make and their decisions will shape the West’s response to the crises at hand — and pave the way for the wider world to pick up the torch at G20 and UN climate summits later this year.
Olaf Scholz, German chancellor
Mr Scholz’s government came to office in December promising a focus on climate and social justice, both at home and in the G7, but the crisis in Ukraine has overshadowed his first few months in office.
Hosting the summit will give Mr Scholz a chance to show leadership that critics say has been lacking during the war. It is the first such summit since 2005 at which former German chancellor Angela Merkel will not be present.
Mr Scholz wants to use the summit to strengthen the effect of sanctions on Russia, look at ways to export grain from Ukraine’s blockaded ports and increase co-operation on energy.
Beyond Ukraine, Mr Scholz’s big pitch to the G7 is the formation of what he calls a “climate club”, a coalition of the willing that could drive global action for which it would be hard to find consensus in the G20 or the UN.
Joe Biden, US president
The White House credits Mr Biden with revitalising the G7 as a forum for global leadership after the stormy environment of the Donald Trump years.
The US president is expected to “roll out a concrete set of proposals to increase pressure on Russia”, an administration official said, and address the rising food and energy prices damaging his prospects at midterm elections.
Mr Biden is also seeking to put flesh on the bones of a global infrastructure initiative discussed at last year’s summit, with more specific announcements expected in Germany.
Meanwhile, US officials expect concerns about China’s behaviour to feature more prominently in the talks, after last year’s communique referred briefly to worries about its trade practices and human rights record.
Boris Johnson, UK prime minister
Mr Johnson’s travel to Germany, sandwiched between visits to Rwanda and Spain for separate summits, takes him out of the political heat of Westminster after a pair of by-election defeats added to his domestic woes.
His strong pro-Ukraine stance on the international stage has won him some respite from those problems, with Mr Johnson keen to use any opportunity to show support for Kyiv and project British leadership after Brexit.
At the G7 he will push countries, including France and Germany, which have sought to keep the door open to diplomacy with Russia, that Ukraine should not be encouraged to “settle for a bad peace”.
“Our message will be clear: we must unite to do everything we can to support Ukraine for the long term,” Mr Johnson said before setting off for his travels.
Emmanuel Macron, French president
Mr Macron arrives in the wake of a parliamentary election result that weakened his authority in the domestic sphere, making foreign policy perhaps his main area of influence for the next five years.
Ever keen to push for European leadership, he is expected to get behind Germany’s efforts on global food security and climate change.
But he has shown more interest in revamping the European Union and reducing its dependence on other powers, such as the US, than in spearheading action via the G7.
On Ukraine, he received a veiled rebuke from President Volodymyr Zelenskyy for his calls to avoid burning bridges with Russia, but later stressed it was up to Kyiv to decide the terms of any peace.
Mario Draghi, Italian prime minister
Mr Draghi, who visited Kyiv with Mr Scholz and Mr Macron last week, says Italy’s strategy on the war is aimed at supporting Ukraine so that Russia is forced back to the negotiating table.
He told MPs before setting off to this week’s summits that Italy would keep pushing for a diplomatic solution, while stressing that any such peace would be “under the terms to be chosen by Ukraine”.
Countries and donors should pool their efforts to finance Ukraine’s reconstruction after cities were reduced to rubble by Russian bombardment, he said.
His appeal to parliament came after the populist Five Star Movement, the largest group of MPs, split over the war in a move that risked destabilising Mr Draghi's fragile coalition.
Justin Trudeau, Canadian prime minister
Mr Trudeau’s priorities at the G7 include helping Ukrainians displaced by the war. Canada has a large Ukrainian community dating back to waves of immigration in the 19th and 20th centuries.
Like other leaders, Mr Trudeau is under pressure at home because of rising prices and said he wants to use the week of summitry to make life more affordable for people.
He also wants to use his meetings to promote clean energy and continue the push to distribute coronavirus vaccines.
“When the world comes together to address the challenges of our time, we achieve the best outcomes for people,” he said.
Fumio Kishida, Japanese prime minister
Japan has won praise from western allies for joining in sanctions on Russia despite the war in Ukraine playing out a long way away from its shores.
Mr Kishida wants to see America take a similar interest in the Indo-Pacific region and said he will “lobby relentlessly” for the US to rethink its position on a trade deal abandoned by Mr Trump.
Japan will also have an eye on its G7 agenda next year, when it will inherit the group’s rotating presidency from Germany.
F1 drivers' standings
1. Lewis Hamilton, Mercedes 281
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 222
4. Daniel Ricciardo, Red Bull 177
5. Kimi Raikkonen, Ferrari 138
6. Max Verstappen, Red Bull 93
7. Sergio Perez, Force India 86
8. Esteban Ocon, Force India 56
UAE currency: the story behind the money in your pockets
So what is Spicy Chickenjoy?
Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
Look north
BBC business reporters, like a new raft of government officials, are being removed from the national and international hub of London and surely the quality of their work must suffer.
Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
2017%20RESULTS%3A%20FRENCH%20VOTERS%20IN%20UK
%3Cp%3E%3Cstrong%3EFirst%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2051.1%25%3Cbr%3EFrancois%20Fillon%3A%2024.2%25%3Cbr%3EJean-Luc%20Melenchon%3A%2011.8%25%3Cbr%3EBenoit%20Hamon%3A%207.0%25%3Cbr%3EMarine%20Le%20Pen%3A%202.9%25%3Cbr%3E%3Cbr%3E%3Cstrong%3ESecond%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2095.1%25%3Cbr%3EMarine%20Le%20Pen%3A%204.9%25%26nbsp%3B%3C%2Fp%3E%0A
RESULTS
5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)
5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami
6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi
6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi
7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi
7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar
Specs%20
%3Cp%3E%3Cstrong%3EPower%20train%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%20and%20synchronous%20electric%20motor%3Cbr%3E%3Cstrong%3EMax%20power%3A%20%3C%2Fstrong%3E800hp%3Cbr%3E%3Cstrong%3EMax%20torque%3A%20%3C%2Fstrong%3E950Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20auto%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E25.7kWh%20lithium-ion%3Cbr%3E0-100km%2Fh%3A%203.4sec%3Cbr%3E0-200km%2Fh%3A%2011.4sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%20%3C%2Fstrong%3E312km%2Fh%3Cbr%3E%3Cstrong%3EMax%20electric-only%20range%3A%3C%2Fstrong%3E%2060km%20(claimed)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Q3%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1.2m%20(estimate)%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
RESULT
Wolves 1 (Traore 67')
Tottenham 2 (Moura 8', Vertonghen 90 1')
Man of the Match: Adama Traore (Wolves)
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
Results
Stage 7:
1. Caleb Ewan (AUS) Lotto Soudal - 3:18:29
2. Sam Bennett (IRL) Deceuninck-QuickStep - same time
3. Phil Bauhaus (GER) Bahrain Victorious
4. Michael Morkov (DEN) Deceuninck-QuickStep
5. Cees Bol (NED) Team DSM
General Classification:
1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28
2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35
3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02
4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
MATCH INFO
France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')
Italy 1
Bonucci (36')
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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