• Demonstrators gather for the Fridays for Future march through Glasgow during the Cop26 summit. PA
    Demonstrators gather for the Fridays for Future march through Glasgow during the Cop26 summit. PA
  • Swedish climate activist Greta Thunberg joins the march. AFP
    Swedish climate activist Greta Thunberg joins the march. AFP
  • The protest was part of a series of demonstrations being staged around the world on Friday and Saturday to coincide with the climate change conference in Scotland. AP Photo
    The protest was part of a series of demonstrations being staged around the world on Friday and Saturday to coincide with the climate change conference in Scotland. AP Photo
  • A demonstrator wearing a Cop26-themed mask attends the Fridays for Future march. Reuters
    A demonstrator wearing a Cop26-themed mask attends the Fridays for Future march. Reuters
  • A climate activist climbs a statue during the protest in the centre of Glasgow. AP Photo
    A climate activist climbs a statue during the protest in the centre of Glasgow. AP Photo
  • Young people holding placards attend the Fridays for Future march. Reuters
    Young people holding placards attend the Fridays for Future march. Reuters
  • A demonstrator holds a placard calling on the Cop26 summit to 'Act Now'. PA
    A demonstrator holds a placard calling on the Cop26 summit to 'Act Now'. PA
  • A child holds a placard with the slogan 'you don't care but I do!'. Reuters
    A child holds a placard with the slogan 'you don't care but I do!'. Reuters
  • Demonstrators at Kelvingrove Park in Glasgow. PA
    Demonstrators at Kelvingrove Park in Glasgow. PA
  • A young climate activist speaks through a megaphone. AP Photo
    A young climate activist speaks through a megaphone. AP Photo

Fridays for Future on the march in Glasgow as Cop26 leaders accept charter demands


Alice Haine
  • English
  • Arabic

Cop26 leaders have promised young people they would do all they can to tackle climate change as thousands marched across Glasgow to call on governments to step up action against global warming.

The activists demonstration, organised by Fridays for Future Scotland, started with small groups of schoolchildren marching along the banks of the River Clyde, with police lining the streets and helicopters hovering overhead.

Cop26 president Alok Sharma, Scotland’s First Minister Nicola Sturgeon and Nigel Topping, the high-level champion for climate action at Cop26, pledged to listen to the demands of the young and push through climate action “no matter how difficult” the task ahead.

The leaders were speaking at a session hosted by Youngo (Youth NGOs), the Official Children’s and Youth constituency of the UNFCCC, which presented its global statement and called for action from global leaders on climate change.

  • Colombian climate activist Francisco Javier Vera, 12, strikes a cheerful pose at the Cop26 summit, in Glasgow, Scotland. AFP
    Colombian climate activist Francisco Javier Vera, 12, strikes a cheerful pose at the Cop26 summit, in Glasgow, Scotland. AFP
  • A demonstrator stands in front of a police line at a Fridays For Future march in Glasgow. Getty Images
    A demonstrator stands in front of a police line at a Fridays For Future march in Glasgow. Getty Images
  • The melting remains of an iceberg delivered by members of Arctic Basecamp science campaign group to Glasgow. The four-tonne block of ice – originally part of a larger glacier – was brought from Greenland to highlight the climate crisis. AP Photo
    The melting remains of an iceberg delivered by members of Arctic Basecamp science campaign group to Glasgow. The four-tonne block of ice – originally part of a larger glacier – was brought from Greenland to highlight the climate crisis. AP Photo
  • From left, UN Framework Convention on Climate Change executive secretary Patricia Espinosa, Cop26 president Alok Sharma and Scotland's First Minister Nicola Sturgeon host the Unifying for Change: The Global Youth Voice event. Getty Images
    From left, UN Framework Convention on Climate Change executive secretary Patricia Espinosa, Cop26 president Alok Sharma and Scotland's First Minister Nicola Sturgeon host the Unifying for Change: The Global Youth Voice event. Getty Images
  • US climate envoy John Kerry, right, greets former French premier and foreign minister Laurent Fabius, who oversaw the 2016 Paris Agreement on climate change. AFP
    US climate envoy John Kerry, right, greets former French premier and foreign minister Laurent Fabius, who oversaw the 2016 Paris Agreement on climate change. AFP
  • British television personality and survival expert Bear Grylls, who is also chief ambassador of World Scouting, attends the summit. Reuters
    British television personality and survival expert Bear Grylls, who is also chief ambassador of World Scouting, attends the summit. Reuters
  • Tongan artist and activist Uili Lousi stands alongside 'Flare (Oceania) 2021', created by Irish artist John Gerrard. The real-time moving image shows a simulation of the seas around Tonga. PA
    Tongan artist and activist Uili Lousi stands alongside 'Flare (Oceania) 2021', created by Irish artist John Gerrard. The real-time moving image shows a simulation of the seas around Tonga. PA
  • Attendees walk towards the Cop26 venue. Bloomberg
    Attendees walk towards the Cop26 venue. Bloomberg
  • A demonstrator at the Fridays for Future march through Glasgow. PA
    A demonstrator at the Fridays for Future march through Glasgow. PA

“You need us, but we need you so help me make that argument to delegates, to ministers this week, next week and let me commit to you that I will do absolutely everything I can to get this over the line,” Mr Sharma told delegates on youth and public empowerment day at the UN summit in Glasgow.

Young people on Friday took over the event at the end of a week of government and private sector pledges on deforestation, finance and energy. As well as a student march and youth-led presentations, an iceberg shipped from Greenland to Glasgow's River Clyde symbolised the plight of the Arctic.

In its climate statement, Youth NGOs, made up of a number of international youth organisations, urged governments to commit to providing $100 billion every year to developing countries to mitigate the effects of climate change.]

They called for an end to subsidies for fossil fuels, and for a paragraph on youth to be inserted in any agreement reached as a result of the Glasgow summit.

The biggest protests of the event so far were expected on Friday, with more than 8,000 joining street protests and teenage Swedish activist Greta Thunberg addressing a rally in the city centre.

The activist Vanessa Nakate and other young campaigners, as well as local trade unionists, were scheduled to speak to crowds at the end of the march.

The activists, most of them young, carried banners at Friday's rally with slogans such as “I have to clear up my mess, why don’t you clear up yours?” and “Stop climate crimes”.

Inside the Cop26 'Blue Zone', the spotlight was firmly on young people and education as the event aimed to recognise how campaigners, such as Ms Thunberg, have raised public understanding of climate change and how their future will be affected by decisions being made now.

Addressing the Youth NGOs, Mr Sharma said that, as a father, he understood why the fight to combat climate change matters, as well as the “tension, energy and anger” that young people feel.

“I’ve got kids and we are trying to make a better world for each of us,” he said.

“Countries and leaders have made commitments and they have to stick to them and we have to work together to make them stick to them.”

The protest was part of a series of demonstrations being staged around the world on Friday and Saturday to coincide with the UN climate change conference in Scotland, which runs from October 31 to November 12.

Some at the Glasgow demonstration accused negotiators at Cop26 of “greenwashing” failures to curb greenhouse gas emissions and promoting policies that will not do enough to prevent dangerously rising temperatures in the coming decades.

Meanwhile, Ms Sturgeon told delegates that while she does not sit directly around the negotiating table at Cop26, she would “do everything” she could "to amplify” the voice of young people.

While she was pleased that young people still “trust people like us”, Ms Sturgeon said her generation “had not done enough to earn that trust”, something she hopes will change over the course of Cop26.

“This is make or break, time is running out and your lives and futures at stake here, so we must step up and do it for you because failure is not an option,” she said.

Ms Sturgeon pledged to lead by example, by accelerating Scotland’s transition away from fossil fuels and prioritise investment in green, clean energy.

“There is no excuse. We have an abundance of renewable energy [in Scotland]. We must make sure we fully use that,” she said. The future is about putting the voice of youth at centre stage, she told the delegates.

Mr Topping said he hears what young people want. “I, too, am angry but you have done a great job of turning your anger into agency,” he said.

While the Cop26 talks in Glasgow aim to secure enough national promises to cut greenhouse gas emissions – mainly from fossil fuels – to keep the rise in the average global temperature to 1.5°C, protesters say this does not go far enough.

Mr Sharma told delegates that “leaders talk about trillions and billions” and about energy transition around the world and preserving forests, but ultimately they wanted the same things as the young, “to have a positive impact on individual lives across the globe”.

“We are on the same page and trying to do the same thing,” he said.

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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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Updated: November 05, 2021, 2:04 PM