Boris Johnson told world leaders they need to be as heroic as British fictional icon James Bond in the fight against runaway climate change.
Addressing the opening session of Cop26 in Glasgow, he said that younger generations will “not forgive us” if leaders do not take their chance to deliver at the summit.
Cop26 must herald the beginning of the end of efforts to tackle climate change, the UK Prime Minister said, as he told world leaders: “let’s get to work”.
He invoked the spirit of the fictional spy and compared the planet’s predicament to that of “007" being “strapped to a doomsday device”.
Bond “generally comes to the climax of his highly lucrative films strapped to a doomsday device, desperately trying to work out which coloured wire to pull to turn it off, while a red digital clock ticks down remorselessly to a detonation that will end human life as we know it”.
“We are in roughly the same position, my fellow global leaders, as James Bond today — except that the tragedy is this is not a movie and the doomsday device is real,” Mr Johnson said.
US President Joe Biden said the “eye of history” was on the meeting, as he called for transformative action.
“Glasgow must be the kick-off of a decade of ambition and innovation to preserve our shared future,” he said.
“Climate change is already ravaging the world. It’s not hypothetical. It’s not a hypothetical threat. It is destroying people’s lives and livelihoods, and doing it every single day.”
Mr Johnson urged political leaders and delegates at the opening ceremony of the world leaders summit at the UN climate conference to move from debate to concerted, real action. He said it was “one minute to midnight” on the climate doomsday clock.
The summit featured the sound of bagpipes and young climate activists from the developing world.
“If summits alone solve climate change then we wouldn’t have needed 25 previous Cop summits to get where we are today. But while Cop26 will not be the end of climate change it can and it must mark the beginning of the end,” Mr Johnson said.
He called for action on phasing out coal-generated power, protecting and restoring forests, providing finance for countries to tackle climate change and increasing the number of electric vehicles.
“The children who will judge us are children not yet born, and their children. We are now coming centre stage before a vast and uncountable audience of posterity and we must not fluff our lines or miss our cue.
“Because if we fail, they will not forgive us — they will know that Glasgow was the historic turning point when history failed to turn. They will judge us with bitterness and with a resentment that eclipses any of the climate activists of today and they will be right,” Mr Johnson said.
World leaders and other prominent figures will address the two-week summit in the coming days, with UN Secretary General Antonio Guterres following Mr Johnson.
He criticised “a deficit of credibility and a surplus of confusion” over emissions reduction and net-zero targets, which held “different meanings and different metrics”.
Mr Guterres said that already the “sirens are sounding” and “our planet is telling us something”.
Britain's Prince Charles told the summit that the Covid-19 pandemic “has shown us just how devastating a global cross-border threat can be".
“Climate change and biodiversity loss are no different — in fact, they pose an even greater existential threat, to the extent that we have to put ourselves on what might be called a war-like footing.”
He told the leaders the “eyes and hopes of the world” are on them to act fast because “time has quite literally run out”.
Broadcaster and naturalist Sir David Attenborough told Cop26 that the motivation for tackling climate change should “not be fear, but hope”.
Mr Johnson is pledging an extra £1 billion ($1.37bn) in climate finance by 2025 to support developing countries if the economy grows as forecast and the UK’s international aid budget returns to 0.7 per cent of gross domestic product.
The UK government has been criticised for cutting its aid budget.
Before the Cop26 summit, a report revealed that developed countries would not reach the $100bn a year goal promised for poorer countries, to help them develop cleanly and cope with climate effects with public and private finance, until 2023.
The UK doubled its promised climate aid to £11.6bn over five years in 2019 and the new announcement would bring that to £12.6bn if delivered.
The UN has warned countries that plans to cut climate-warming emissions in the next decade are not enough to put the world on track to limit warming to 1.5°C above pre-industrial levels.
Temperatures rising above that could lead to increasingly severe extreme weather, rising seas and damage to crops, health and wildlife.
“Humanity has long since run down the clock on climate change,” Mr Johnson said. “It’s one minute to midnight on that doomsday clock and we need to act now.
“If we don’t get serious about climate change today, it will be too late for our children to do so tomorrow.
More than 120 leaders are set to attend the summit, where countries are under pressure to deliver the financial support for poorer countries least responsible for, but most vulnerable to, climate change.
There will also be attempts to finalise parts of the Paris climate accord agreed to in 2015 to make it effective and operational.
Observers had hoped a weekend meeting in Rome of leaders of the G20 nations, which between them emit nearly 80 per cent of global carbon emissions, would give a strong impetus to Cop26, which was postponed for a year due to the pandemic.
The G20 major economies committed on Sunday to the goal of limiting global warming to 1.5°C above pre-industrial levels, the most ambitious target of the 2015 Paris Agreement.
They also agreed to end funding for new unabated coal plants abroad — those whose emissions have not gone through any filtering process — by the end of 2021.
But this did not convince NGOs, the British prime minister or the United Nations.
“While I welcome the G20's recommitment to global solutions, I leave Rome with my hopes unfulfilled — but at least they are not buried,” Mr Guterres said on Twitter.
“We've inched forward [at the G20]. We've put ourselves in a reasonable position for Cop in Glasgow but it's going to be very difficult in the next few days,” Mr Johnson said on Sunday.
“If Glasgow fails, then the whole thing fails.”
The Glasgow gathering, which runs until November 12, comes as an accelerating onslaught of extreme weather events across the world underscores the devastating effects of climate change from 150 years of burning fossil fuels.
Cop26 marks the “last, best hope to keep 1.5°C in reach”, summit president Alok Sharma said as he opened the meeting on Sunday.
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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Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
More from Janine di Giovanni
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
First Person
Richard Flanagan
Chatto & Windus
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
ACL Elite (West) - fixtures
Monday, Sept 30
Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)
Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri