A woman covers her head with a cloth during a heatwave in Chennai, India, this month. EPA
A woman covers her head with a cloth during a heatwave in Chennai, India, this month. EPA
A woman covers her head with a cloth during a heatwave in Chennai, India, this month. EPA
A woman covers her head with a cloth during a heatwave in Chennai, India, this month. EPA

A fifth of humans could be exposed to dangerous heat by end of century


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Current climate policies will expose more than a fifth of humans to dangerously hot temperatures by 2100, a study says.

Despite the Paris Agreement pledge to keep global warming at 1.5°C above pre-industrial levels, projections are that current policies will result in 2.7°C warming by the end of the century.

Scientists from the Global Systems Institute of the University of Exeter, associated with the Earth Commission and Nanjing University, say that about 60 million people are already exposed to an average temperature of 29°C or higher, which is classed as dangerous heat.

Two billion – 22 per cent of the projected end-of-century population – would be exposed to this at 2.7°C of global warming.

“The costs of global warming are often expressed in financial terms, but our study highlights the phenomenal human cost of failing to tackle the climate emergency,” said Prof Tim Lenton, director of the Global Systems Institute at the University of Exeter.

Malaysia and other Southeast Asian countries are grappling with record temperatures. Selangor, Malaysia, May 20, 2023. Bloomberg
Malaysia and other Southeast Asian countries are grappling with record temperatures. Selangor, Malaysia, May 20, 2023. Bloomberg

The paper, 'Quantifying the Human Cost of Global Warming', highlights the “huge potential” for decisive climate policy to limit the human cost of climate change. It says rapid action to cut greenhouse gas emissions can prevent most of the damage.

“Limiting global warming to 1.5°C rather than 2.7°C would mean five times fewer people in 2100 being exposed to dangerous heat,” said Prof Lenton.

The research, was published in the journal Nature Sustainability, defines the concept of a human “niche”.

It says that human population density peaks in places with an average temperature of about 13°C, with a secondary peak at about 27°C, especially in South Asia.

  • Farmer Ezzat Mostafa, 62, winnows rice in a field in Qaha, north of Cairo, Egypt. All photos: Reuters
    Farmer Ezzat Mostafa, 62, winnows rice in a field in Qaha, north of Cairo, Egypt. All photos: Reuters
  • Mr Mostafa says this season has been difficult because of water shortages and severe heat.
    Mr Mostafa says this season has been difficult because of water shortages and severe heat.
  • Qaha is located in the rich farmland of the southern part of the Nile Delta.
    Qaha is located in the rich farmland of the southern part of the Nile Delta.
  • As Egypt hosts the UN's Cop27 climate talks, the country’s leaders have said the changing conditions the Delta, known for millennia for its fertile soil, are a major concern.
    As Egypt hosts the UN's Cop27 climate talks, the country’s leaders have said the changing conditions the Delta, known for millennia for its fertile soil, are a major concern.
  • Saltwater intrusion, caused by rising seas, is the most challenging threat to the Delta, experts say.
    Saltwater intrusion, caused by rising seas, is the most challenging threat to the Delta, experts say.
  • The Nile Delta is home to about 40 per cent of Egypt’s 104 million people and accounts for half of the country’s economy, according to the UN food agency.
    The Nile Delta is home to about 40 per cent of Egypt’s 104 million people and accounts for half of the country’s economy, according to the UN food agency.
  • The government is introducing measures, including barriers and run-off systems, to protect the Delta's people from the effects of climate change.
    The government is introducing measures, including barriers and run-off systems, to protect the Delta's people from the effects of climate change.

Although less than 1 per cent of humans currently live in places of dangerous heat exposure, the study shows that climate change has already put 9 per cent of the global population – more than 600 million people- outside the niche.

“Most of these people lived near the cooler 13°C peak of the niche and are now in the ‘middle ground’ between the two peaks. While not dangerously hot, these conditions tend to be much drier and have not historically supported dense human populations,” said Prof Chi Xu, of Nanjing University.

While some cooler places may become more habitable due to climate change, population growth is projected to be highest in places at risk of dangerous heat, especially India and Nigeria, the study found.

Assuming a future population of 9.5 billion people, India would have the greatest population exposed at 2.7°C global warming – more than 600 million.

At 1.5°C, this figure would be far lower, at about 90 million.

Prof Marten Scheffer, of Wageningen University, said the economic costs of carbon emissions “hardly reflects the impact on human well-being”.

“Our calculations now help bridge this gap and should stimulate asking new, unorthodox questions about justice,” he said.

The study found that some countries such as Burkina Faso and Mali would become almost completely dangerously hot with a 2.7°C temperature increase.

Brazil would have the largest land area exposed to dangerous heat.

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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

Fixtures

50-over match

UAE v Lancashire, starts at 10am

Champion County match

MCC v Surrey, four-day match, starting on Sunday, March 24, play starts at 10am

Both matches are at ICC Academy, Dubai Sports City. Admission is free.

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Countries offering golden visas

UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.

Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.

Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.

Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.

Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence. 

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.

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%3Cp%3EElena%20Rybakina%20(Kazakhstan)%0D%3Cbr%3EOns%20Jabeur%20(Tunisia)%0D%3Cbr%3EMaria%20Sakkari%20(Greece)%0D%3Cbr%3EBarbora%20Krej%C4%8D%C3%ADkov%C3%A1%20(Czech%20Republic)%0D%3Cbr%3EBeatriz%20Haddad%20Maia%20(Brazil)%0D%3Cbr%3EJe%C4%BCena%20Ostapenko%20(Latvia)%0D%3Cbr%3ELiudmila%20Samsonova%0D%3Cbr%3EDaria%20Kasatkina%E2%80%AF%0D%3Cbr%3EVeronika%20Kudermetova%E2%80%AF%0D%3Cbr%3ECaroline%20Garcia%20(France)%E2%80%AF%0D%3Cbr%3EMagda%20Linette%20(Poland)%E2%80%AF%0D%3Cbr%3ESorana%20C%C3%AErstea%20(Romania)%E2%80%AF%0D%3Cbr%3EAnastasia%20Potapova%E2%80%AF%0D%3Cbr%3EAnhelina%20Kalinina%20(Ukraine)%E2%80%AF%E2%80%AF%0D%3Cbr%3EJasmine%20Paolini%20(Italy)%E2%80%AF%0D%3Cbr%3EEmma%20Navarro%20(USA)%E2%80%AF%0D%3Cbr%3ELesia%20Tsurenko%20(Ukraine)%0D%3Cbr%3ENaomi%20Osaka%20(Japan)%20-%20wildcard%0D%3Cbr%3EEmma%20Raducanu%20(Great%20Britain)%20-%20wildcard%3Cbr%3EAlexandra%20Eala%20(Philippines)%20-%20wildcard%3C%2Fp%3E%0A
Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

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Updated: May 22, 2023, 3:01 PM