A model of the globe with a face mask in Guangzhou to mark World Earth Day on April 22. One highlight of the pandemic is global emissions dropped 8% in the first few months of 2020. EPA
A model of the globe with a face mask in Guangzhou to mark World Earth Day on April 22. One highlight of the pandemic is global emissions dropped 8% in the first few months of 2020. EPA
A model of the globe with a face mask in Guangzhou to mark World Earth Day on April 22. One highlight of the pandemic is global emissions dropped 8% in the first few months of 2020. EPA
A model of the globe with a face mask in Guangzhou to mark World Earth Day on April 22. One highlight of the pandemic is global emissions dropped 8% in the first few months of 2020. EPA

Earth Day: Covid-19 is ‘postcard’ from the future, says leading environmentalist and economist


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The current coronavirus pandemic is a warning “postcard from the future” that could provide an opportunity to rethink our relationship with the environment, a leading environmentalist and economist has said.

The “great upheaval” of coronavirus highlighted the dangers of climate change but could shift thinking about ways to tackle it, Andrew Simms told The National on the 50th anniversary of Earth Day,

“There are a number of echoes between the issues and the problems,” said Mr Simms, the co-author of the Green New Deal.

“When you have a pandemic, it reveals the ability of governments to respond at speed and scale and change their economic priorities in the economic interest.”

Earth Day, first celebrated in 1970, grew in part out of US counterculture and protest movements of the 1960s. Since then it has grown into one of the largest secular celebrations in the world.

The school strike for climate movement, the extinction rebellion and the 2018 Special Report on Global Warming had driven the climate change up the political agenda in the last three years, said Mr Simms.

In 2018, the 17-year-old Greta Thunberg rose to prominence, giving the movement its most recognisable figurehead ever.

“If we go back just a few months that was the big debate, Greta Thunberg was on every front page and being welcomed by heads of state around the world,” Mr Simms explained. “Earth Day has been the steady ring of the bell in the background that has been trying to muster interest over a long time.”

While the coronavirus may have pushed the environment from the headlines, it has not erased climate change from people’s minds.

As the skies clear of pollution and our urban centres become less congested as a result of social distancing measures, Mr Simms said new ways of living have become more obvious.

“People have been finding they can cook for themselves more at home, they are making more of their own entertainment and, as a consequence, probably living lower impact lives,” he said. “It has allowed people to do a double take and hit the reset button.”

  • A man wearing a protective mask walks past a mural depicting a nurse in Shoreditch, amid the coronavirus disease (COVID-19) outbreak, in London, Britain. REUTERS
    A man wearing a protective mask walks past a mural depicting a nurse in Shoreditch, amid the coronavirus disease (COVID-19) outbreak, in London, Britain. REUTERS
  • A woman observes two robots that carry home orders, in Medellin, Colombia,. EPA
    A woman observes two robots that carry home orders, in Medellin, Colombia,. EPA
  • A man is tested for coronavirus disease (COVID-19) at a Los Angeles fire department testing station for the homeless on Skid Row, in Los Angeles, California, U.S. REUTERS
    A man is tested for coronavirus disease (COVID-19) at a Los Angeles fire department testing station for the homeless on Skid Row, in Los Angeles, California, U.S. REUTERS
  • A man sits next to a fountain at the Sun Yat Sen Memorial Park in Hong Kong on April 21, 2020. Hong Kong has reduced growth of confirmed COVID-19 cases to single digits in recent days, but city authorities say they are not taking any risks. Chief executive Carrie Lam said social distancing measures and some business restrictions would continue for another two weeks until at least May 7. AFP
    A man sits next to a fountain at the Sun Yat Sen Memorial Park in Hong Kong on April 21, 2020. Hong Kong has reduced growth of confirmed COVID-19 cases to single digits in recent days, but city authorities say they are not taking any risks. Chief executive Carrie Lam said social distancing measures and some business restrictions would continue for another two weeks until at least May 7. AFP
  • A health worker shows quick tests for COVID-19 with negative results at a drive-through in the parking lot of the Mane Garrincha Stadium in Brasilia, Brazil. The Brazilian government started a mass testing program to improve control of the new coronavirus disease and plan how social isolation will be lifted. AFP
    A health worker shows quick tests for COVID-19 with negative results at a drive-through in the parking lot of the Mane Garrincha Stadium in Brasilia, Brazil. The Brazilian government started a mass testing program to improve control of the new coronavirus disease and plan how social isolation will be lifted. AFP
  • A teacher cleans and disinfects chairs and tables at the the Phoenix Gymnasium secondary school in Dortmund, western Germany. Students preparing for the Abitur high school graduation with exams taking place in May are allowed to turn back to school from April 23, 2020. AFP
    A teacher cleans and disinfects chairs and tables at the the Phoenix Gymnasium secondary school in Dortmund, western Germany. Students preparing for the Abitur high school graduation with exams taking place in May are allowed to turn back to school from April 23, 2020. AFP
  • People stand on designated spots to maintain social distancing at a market in Manila. AFP
    People stand on designated spots to maintain social distancing at a market in Manila. AFP
  • Members of the Myanmar Red Cross carry a dead body of a driver from a boat in Sittwe, Rakhine State killed while delivering test kits for COVID-19 coronavirus. A Myanmar government health worker was injured and his driver killed when their United Nations-marked vehicle was ambushed as they were carrying COVID-19 test samples in conflict-ridden Rakhine state. AFP
    Members of the Myanmar Red Cross carry a dead body of a driver from a boat in Sittwe, Rakhine State killed while delivering test kits for COVID-19 coronavirus. A Myanmar government health worker was injured and his driver killed when their United Nations-marked vehicle was ambushed as they were carrying COVID-19 test samples in conflict-ridden Rakhine state. AFP
  • Customers wearing face masks as a precautionary measure against the COVID-19 coronavirus sit in a cafe, which has masking tape on every other table to enforce social distancing, in Hong Kong. AFP
    Customers wearing face masks as a precautionary measure against the COVID-19 coronavirus sit in a cafe, which has masking tape on every other table to enforce social distancing, in Hong Kong. AFP
  • A woman wearing a protective face mask rides a scooter across a nearly empty 3rd Avenue in midtown Manhattan during the outbreak of the coronavirus disease (COVID-19) in New York City, New York, U.S. REUTERS
    A woman wearing a protective face mask rides a scooter across a nearly empty 3rd Avenue in midtown Manhattan during the outbreak of the coronavirus disease (COVID-19) in New York City, New York, U.S. REUTERS
  • An employee wearing a face mask sits next to a GE Carescape R860 ventilator in an assembly and testing area at a GE Healthcare manufacturing facility during the global coronavirus disease (COVID-19) outbreak in Madison, Wisconsin, U.S. REUTERS
    An employee wearing a face mask sits next to a GE Carescape R860 ventilator in an assembly and testing area at a GE Healthcare manufacturing facility during the global coronavirus disease (COVID-19) outbreak in Madison, Wisconsin, U.S. REUTERS
  • Workers wearing protective equipment are seen on the grounds of the Central Jamia Mosque Ghamkol Sharif, a temporary morgue set up at a Mosque as the spread of the Coronavirus disease (Covid-19) continues, Birmingham, Britain. REUTERS
    Workers wearing protective equipment are seen on the grounds of the Central Jamia Mosque Ghamkol Sharif, a temporary morgue set up at a Mosque as the spread of the Coronavirus disease (Covid-19) continues, Birmingham, Britain. REUTERS

The direct relationship between health and the environment has also been highlighted by the  pandemic as links are revealed between pollution and coronavirus and the raised risk of diseases spreading from animals to humans as ecosystems are destroyed.

“The climate emergency, climate change and the increase of vector borne diseases are hardwired,” said Mr Simms, who is also coordinator of the Rapid Transition Alliance of experts pushing for radical changes to head off climate disaster.

“So you can see there if we clean up the environment we are also acting on public health.”

Throughout history huge shifts have occurred in society precipitated by unforeseen events. In the last 50 years the world  adapted to the Opec crisis, the end of the Cold War and the financial crash.

“The [crisis] we are living through at the moment in terms of its suddenness and comprehensiveness certainly does stand out,” Mr Simms said. “The timing of it means people are hopefully going to be looking to take lessons from this great upheaval.”

Mr Simms said public consensus had shifted despite some opposition from voices calling for the economy to reopen at the expense of public health.

The inaction of some governments in the face of the warnings about coronavirus pandemic also has troubling parallels with the sluggish response to climate change over the last 50 years, said Mr Simms.

“There has been a massive shift of awareness. I would argue that it’s a pretty broad consensus that public health and wellbeing comes before short term economic interest,” he explained.

“There will be voices that argue for an aggressive return to business as usual. I think there are more voices than there have ever been before arguing that this is an opportunity to do things differently.”

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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

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Bert van Marwijk factfile

Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder

Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia

Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands

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Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
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Company Profile

Company name: Yeepeey

Started: Soft launch in November, 2020

Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani

Based: Dubai

Industry: E-grocery

Initial investment: $150,000

Future plan: Raise $1.5m and enter Saudi Arabia next year

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

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Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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