• Fire trucks are seen during a bushfire in Werombi, 50km southwest of Sydney, Australia. Reuters
    Fire trucks are seen during a bushfire in Werombi, 50km southwest of Sydney, Australia. Reuters
  • A handout photo made available by NASA Earth Observatory of a satellite image showing fires burning near the coast of New South Wales, near Canberra and areas north to the border with Queensland, Australia. EPA
    A handout photo made available by NASA Earth Observatory of a satellite image showing fires burning near the coast of New South Wales, near Canberra and areas north to the border with Queensland, Australia. EPA
  • People climb the Sydney Harbour Bridge during a 'Bridge Climb' guided tour in Sydney, Australia. Most of NSW remains under severe or very high fire danger warnings as more than 50 fires continue to burn across the state. Getty Images
    People climb the Sydney Harbour Bridge during a 'Bridge Climb' guided tour in Sydney, Australia. Most of NSW remains under severe or very high fire danger warnings as more than 50 fires continue to burn across the state. Getty Images
  • A long exposure photograph shows the Three Sisters rock formation as flames from the Kowmung River fire and the Green Wattle Creek fire are visible from Echo Point lookout in Katoomba, New South Wales, Australia. EPA
    A long exposure photograph shows the Three Sisters rock formation as flames from the Kowmung River fire and the Green Wattle Creek fire are visible from Echo Point lookout in Katoomba, New South Wales, Australia. EPA
  • A firefighter from the Rural Fire Service douses a burnt out tree with water near Oakdale, southwest of Sydney, Australia. AP Photo
    A firefighter from the Rural Fire Service douses a burnt out tree with water near Oakdale, southwest of Sydney, Australia. AP Photo
  • The sun sets behind St Mary's Cathedral in Sydney on December 6, 2019 in Sydney, Australia. Getty Images
    The sun sets behind St Mary's Cathedral in Sydney on December 6, 2019 in Sydney, Australia. Getty Images
  • The Three Sisters rock formation is visible as people watch smoke from the Green Wattle Creek fire from Echo Point lookout in Katoomba, New South Wales, Australia. EPA
    The Three Sisters rock formation is visible as people watch smoke from the Green Wattle Creek fire from Echo Point lookout in Katoomba, New South Wales, Australia. EPA
  • People watch as smoke from the Green Wattle Creek fire is seen from Echo Point lookout in Katoomba, as bushfires continue to blaze in New South Wales, Australia. Reuters
    People watch as smoke from the Green Wattle Creek fire is seen from Echo Point lookout in Katoomba, as bushfires continue to blaze in New South Wales, Australia. Reuters
  • Firefighters from the Rural Fire Service cut up a tree that fell across the road near Oakdale, southwest of Sydney, Australia. AP Photo
    Firefighters from the Rural Fire Service cut up a tree that fell across the road near Oakdale, southwest of Sydney, Australia. AP Photo
  • A local man hoses down fire retardant from a vehicle during a bushfire in Werombi, 50km south west of Sydney, Australia. EPA
    A local man hoses down fire retardant from a vehicle during a bushfire in Werombi, 50km south west of Sydney, Australia. EPA

Climate change: Australia faces 'more frequent and more severe' disasters


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Australians should be ready for "compounding" overlapping crises as they face more frequent, costly and severe climate change-worsened disasters, an inquiry into the nation's recent historic bushfires warned on Friday.

Following devastating 2019-2020 blazes that killed 33 people and burned an area the size of the United Kingdom or Ghana, a Royal Commission told Australians "what was unprecedented is now our future".

Predicting a future in which disasters "will regrettably be more frequent and more severe", the commission said: "We can also expect more concurrent and consecutive hazard events."

"In the last 12 months, there was drought, heatwaves and bushfires, followed by severe storms, flooding and a pandemic."

By the time the bushfires had ended in March, they had killed or displaced nearly three billion animals and cost the economy an estimated US$7 billion.

Smoke from the fires that blanketed much of Australia, including major cities, contributed to hundreds of deaths, the report said.

But the commission warned the annual cost of disasters was likely to rise to around $27bn by 2050, even before accounting for worsening global warming.

The report focused heavily on the impact of climate change in producing more extreme weather and noted: "Further global warming over the next two decades is inevitable."

"As a result, sea levels are projected to continue to rise. Tropical cyclones are projected to decrease in number, but increase in intensity. Floods and bushfires are expected to become more frequent and intense."

  • Firefighters work as smoke rises from a bushfire in Penrose, in Australia's New South Wales state. High temperatures and strong winds were expected to fan massive bushfires blazing across southeastern Australia on January 10, as authorities issued new emergency warnings after several days of cooler conditions brought some reprieve to affected communities. AFP
    Firefighters work as smoke rises from a bushfire in Penrose, in Australia's New South Wales state. High temperatures and strong winds were expected to fan massive bushfires blazing across southeastern Australia on January 10, as authorities issued new emergency warnings after several days of cooler conditions brought some reprieve to affected communities. AFP
  • A yacht sails past a burning woodchip mill as the wildfires hits the town of Eden, New South Wales, Australia. The wildfires have destroyed more than 2,000 homes and continue to burn, threatening to flare up again as temperatures rise. AP Photo
    A yacht sails past a burning woodchip mill as the wildfires hits the town of Eden, New South Wales, Australia. The wildfires have destroyed more than 2,000 homes and continue to burn, threatening to flare up again as temperatures rise. AP Photo
  • Vets and volunteers treat koalas at Kangaroo Island Wildlife Park on Kangaroo Island, southwest of Adelaide, Australia. Reuters
    Vets and volunteers treat koalas at Kangaroo Island Wildlife Park on Kangaroo Island, southwest of Adelaide, Australia. Reuters
  • Girls walk past ash washed up on a beach where people took shelter during a fire on New Year's Eve in Mallacoota, Australia. Reuters
    Girls walk past ash washed up on a beach where people took shelter during a fire on New Year's Eve in Mallacoota, Australia. Reuters
  • An angler fishes as the Sydney Opera House stands shrouded in haze in Sydney, New South Wales, Australia. Bloomberg
    An angler fishes as the Sydney Opera House stands shrouded in haze in Sydney, New South Wales, Australia. Bloomberg
  • Burnt bicycles are left by the beach amongst burnt trees where people had previously taken shelter during a fire on New Years' Eve in Mallacoota, Australia. Reuters
    Burnt bicycles are left by the beach amongst burnt trees where people had previously taken shelter during a fire on New Years' Eve in Mallacoota, Australia. Reuters
  • Soldiers sit on a beach amongst burnt trees where people had taken shelter during a fire on New Year's Eve in Mallacoota, Australia. Reuters
    Soldiers sit on a beach amongst burnt trees where people had taken shelter during a fire on New Year's Eve in Mallacoota, Australia. Reuters
  • Smoke from bushfires rises in Penrose, in Australia's New South Wales state. AFP
    Smoke from bushfires rises in Penrose, in Australia's New South Wales state. AFP
  • A helicopter flies during an operation to douse bushfires in Penrose, in Australia's New South Wales state. AFP
    A helicopter flies during an operation to douse bushfires in Penrose, in Australia's New South Wales state. AFP
  • Environment group Greenpeace Australia-Pacific shows a destroyed car which melted when bushfires hit properties in the area of Conjola Park on the south coast of New South Wales on January 4. Haunting images of koalas with singed fur, possums with burnt paws or countless charred kangaroo carcasses have flashed around the world and have come to symbolise a nation and an environment buckling under the weight of a climate-fuelled crisis. AFP
    Environment group Greenpeace Australia-Pacific shows a destroyed car which melted when bushfires hit properties in the area of Conjola Park on the south coast of New South Wales on January 4. Haunting images of koalas with singed fur, possums with burnt paws or countless charred kangaroo carcasses have flashed around the world and have come to symbolise a nation and an environment buckling under the weight of a climate-fuelled crisis. AFP
  • Veterinarian Caitlin McFadden tends to a brushtail possum that was badly burnt by bushfires that hit on January 4, in Milton in Australia's New South Wales state. AFP
    Veterinarian Caitlin McFadden tends to a brushtail possum that was badly burnt by bushfires that hit on January 4, in Milton in Australia's New South Wales state. AFP
  • Lisa Poulsen with her horse Jake, who was burnt in a bushfire on December 31, 2019, in Verona, New South Wales, Australia EPA
    Lisa Poulsen with her horse Jake, who was burnt in a bushfire on December 31, 2019, in Verona, New South Wales, Australia EPA
  • A pile of woodchips set alight by bushfires burns at the local timber mill in Eden, Australia, on January 9, 2020. AAP via Reuters
    A pile of woodchips set alight by bushfires burns at the local timber mill in Eden, Australia, on January 9, 2020. AAP via Reuters

Among the 80 recommendations, the report called for better data and more granular projections about what climate change means for specific areas.

But it stopped short of calling on the conservative government – which has been slow to implement countermeasures – to address the underlying causes, leaving some experts disappointed.

"We have an overflowing bathtub of troubles," said La Trobe University ecologist Michael Clarke.

"Sure, we can focus on monitoring the levels in the bath, mopping up when it spills over, but we could also look at turning off the taps."

Prime Minister Scott Morrison has repeatedly played down the link between climate and the bushfires, and committed to keeping Australia as one of the world's leading exporters of coal and natural gas.

Bushfire-prone Australia has seen dozens of inquests into the causes of bushfires and steps that could be taken to mitigate them.

But many measures recommended by inquiries going back to the 1930s have still not been implemented.

The wildfire season has again opened in Australia. But unlike the last drought-parched season, above-average rainfall is forecast over eastern and northern Australia during the Southern Hemisphere summer. A more active tropical cyclone season is also forecast.

  • Birds fly in front of tower in a Sydney shrouded in haze as wildfires burn near the city on Tuesday, Nov. 19, 2019. AP
    Birds fly in front of tower in a Sydney shrouded in haze as wildfires burn near the city on Tuesday, Nov. 19, 2019. AP
  • Smoke haze blankets the Sydney skyline as wildfires burn near the city on Tuesday, Nov. 19, 2019. AP
    Smoke haze blankets the Sydney skyline as wildfires burn near the city on Tuesday, Nov. 19, 2019. AP
  • An image captured on a smart phone from a plane window displays smoke haze blanketing Sydney, Australia, November 19, 2019. AAP
    An image captured on a smart phone from a plane window displays smoke haze blanketing Sydney, Australia, November 19, 2019. AAP
  • A smoke covered Sydney skyline is the backdrop as runners jog at Mrs. Macquarie's Chair at Sydney Harbour on November 19, 2019. Getty Images
    A smoke covered Sydney skyline is the backdrop as runners jog at Mrs. Macquarie's Chair at Sydney Harbour on November 19, 2019. Getty Images
  • The Sydney skyline is seen shrouded by smoke on November 19, 2019 in Sydney, Australia. Getty Images
    The Sydney skyline is seen shrouded by smoke on November 19, 2019 in Sydney, Australia. Getty Images
  • A still image taken from a social media video shows haze blanketing Manly Beach in Sydney, Australia November 19, 2019. Reuters
    A still image taken from a social media video shows haze blanketing Manly Beach in Sydney, Australia November 19, 2019. Reuters
  • A man takes a picture at Mrs. Macquarie's Chair in front of a smoke covered Sydney skyline on November 19, 2019. Getty Images
    A man takes a picture at Mrs. Macquarie's Chair in front of a smoke covered Sydney skyline on November 19, 2019. Getty Images
  • A plane is seen over smoke covered Botany Bay as it comes in to land in at Sydney Airport on November 19, 2019 in Sydney, Australia. Getty Images
    A plane is seen over smoke covered Botany Bay as it comes in to land in at Sydney Airport on November 19, 2019 in Sydney, Australia. Getty Images
  • A still image taken from a social media video shows haze blanketing Manly Beach in Sydney, Australia November 19, 2019. Reuters
    A still image taken from a social media video shows haze blanketing Manly Beach in Sydney, Australia November 19, 2019. Reuters
  • Smoke shrouds the Sydney Opera House on November 19, 2019 in Sydney, Australia. Getty Images
    Smoke shrouds the Sydney Opera House on November 19, 2019 in Sydney, Australia. Getty Images
THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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

The five pillars of Islam

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

LIVERPOOL%20TOP%20SCORERS
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The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

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