MIDRAND, SOUTH AFRICA // The voyages of Thor Heyerdahl, the Norwegian explorer and anthropologist, captured the world's imagination, sailing the balsa-wood raft Kon-Tiki across the Pacific Ocean to demonstrate that Polynesia could have been colonised by emigrants from South America, and taking the reed boat Ra II across the Atlantic from Morocco to Barbados.
His grandson, however, has been promoting his own message of environmentalism and ecology in an infinitely more prosaic setting this week, at a home decoration exhibition in South Africa.
Bjorn Heyerdahl, 41, is a burly Scandinavian, albeit born in South Africa, with Norse runes tattooed on his body and who named his consulting company Midgard, the Viking word for "middle earth", the world in which humans live, according to Norse mythology.
The Gallagher Estate, a series of cavernous exhibition and meeting halls in Midrand, a new town between Johannesburg and Pretoria, where the upscale Decorex show was being held, is about as far from his ancestors' environment as it is possible to be.
But Midgard, which advises on eco-friendly building and urban design, was allocated an entire exhibition hall to manage, filling it with green housing products and examples of environmentally friendly architecture, from heat-storing floor tiles and solar-powered electricity generating panels to a "food forest" garden, microbiologically-balanced ponds, and a house with large windows on its sunny aspect and small ones on the shady side.
"We haven't gone hard-core green where only the hippies can visit," he said. "There's shades of green if you look between what we would ideally like to have and what there is. These people own big houses, I want to show them you can own a big house and still be intelligent, even if I would rather they didn't have such a big house."
On a mission to "remind people of the sophistication of life on earth and seeing how beautiful and endangered it is", he said it was essential for environmentalists to talk to consumers on their own terms, adding that it was impossible to persuade people to go back to "running around in a loincloth".
"Somebody has to meet them here," he said. "We need to be cognisant of what the rest of society is doing and engage with them, engage the average housewife, the average corporate. I would like them to consume less but at the beginning I would like them to consume more considerately, conscious consumption, not conspicuous consumption."
Nonetheless, he accepted the irony of his role at the event. A sailor and climber himself, he has spent much of his life in remote parts of southern Africa, and mounting expeditions around the world. "This is wild for me, I'm at Decorex in South Africa," he said.
"It's the first time I have been to anything like this in my life, I'm perfectly content being left alone in a natural environment. But every time I find a quiet spot someone comes and cuts down all the stuff around me."
Many of the problems faced by urban man, he argued, are the result of "the ill-considered imposition of human will on the landscape", citing Johannesburg's own issues with its water supply, which has to be pumped large distances and stored in reservoirs, as a prime example - the city did not grow up over centuries in a location naturally suited to mass human habitation, but is the result of a gold rush that began about 120 years ago.
"We have been paying quite a price for that, but that's a global problem," he said, adding that it is a similar phenomenon to those that contributed to the downfalls of several ancient civilisations, from the Persians and Babylonians to the Romans.
"We have got to start learning these lessons. The lack of humility we have had on that front as a species is what has caused us to sit where we are now," he said.
At the decor show, he believes that humanity needs to take a "biospheric approach", aligning its activities with the Earth, "which has 3.85 billion years of research and development of human life".
"Most people will die without understanding their home. We have to have a polymathic approach. Leonardo da Vinci would have been sidelined in academia today because he would have been called a generalist, not a specialist," he said.
sberger@thenational.ae
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
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How to register as a donor
1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention
2) There are about 11,000 patients in the country in need of organ transplants
3) People must be over 21. Emiratis and residents can register.
4) The campaign uses the hashtag #donate_hope
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
The years Ramadan fell in May
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5