Pope Francis is calling on political leaders heading to Cop26 to urgently tackle the climate crisis to give “concrete hope to future generations”.
He said “radical decisions” are needed as the world faces a “succession of crises” in health care, the environment, food supplies and the economy.
In a special Thought for the Day message for BBC Radio 4’s Today programme, the leader of the world’s Catholics cautioned against countries taking an isolationist approach, and called for a “renewed sense of shared responsibility for our world”.
His comments come as world leaders prepare to travel to Glasgow for the climate summit, where countries are under pressure to increase their ambition to tackle the greenhouse gas emissions driving climate change. He will meet Joe Biden in Rome today ahead of the G20 summit before the US president moves on to Glasgow.
Action already pledged by nations to curb emissions in the next decade leave the world well short of what is needed to limit global warming to 1.5ºC above pre-industrial times, beyond which increasingly severe effects will be felt.
The Pope told Today: “We have lost our sense of security and are experiencing a sense of powerlessness and loss of control over our lives.”
He said the crises faced “forecast a perfect storm” but also provide opportunities.
Francis said: “These crises present us with the need to take decisions, radical decisions that are not always easy. At the same time, moments of difficulty like these also present opportunities. Opportunities that we must not waste.
“The political decision makers who will meet at Cop26 in Glasgow are urgently summoned to provide effective responses to the present ecological crisis and in this way to offer concrete hope to future generations.
“And it is worth repeating that each of us – whoever and wherever we may be – can play our own part in changing our collective response to the unprecedented threat of climate change and the degradation of our common home,” he said.
The two-week climate conference is being seen as key to increasing action on cutting emissions to deliver on the pledges in the global Paris Agreement to limit temperature rises to “well below” 2ºC, and try for the safer 1.5ºC goal.
Leaders of major economies will go to Scotland from a G20 meeting in Rome where climate is expected to dominate the agenda, although key heads of state, including China’s Xi Jinping and Russia’s Vladimir Putin, are not scheduled to attend either event.
Countries – in particular major emitters – are facing calls from across society, from UN chiefs to religious leaders and campaigners, to increase action to keep the 1.5ºC goal in reach and avoid catastrophic climate effects.
There will also be pushes to phase out coal power, boost electric vehicles and protect forests, while developed countries also need to deliver finance for poorer nations to develop cleanly and cope with the inevitable conditions in a warming world.
In an interview for BBC Radio 4’s 39 Ways To Save The Planet, Hollywood star, former California governor and climate campaigner Arnold Schwarzenegger said everyone has to work together to tackle the issue.
He said it is “great when leaders get together every year and talk about what they can do”, but he also said he is not a big fan of making everything rest on the annual “Cop” conferences.
Schwarzenegger said: “It’s very important that we have a positive attitude, that we can see it and we all work together, because not one person can deal with it themselves. It’s a huge undertaking.
“It takes the political arena, it takes the public sector, the private sector, the non-profit sector, the academic sector, ordinary folks. And then I think we can do it.”
He pointed to California’s successful economy, green job creation and the US’s strictest environmental laws, and said: “All of those countries that come and give speeches that say ‘we’re not going to go and lose jobs because of going green’, they’re liars. Or they’re just stupid and they don’t know how to do it.”
Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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