A photo of a child sleeping in a house destroyed by coastal erosion in Ghana has won the Environmental Photographer of the Year 2021 competition, announced at Cop26.
Spanish photographer Antonio Aragon Renuncio won the top prize for his work titled The Rising Tide Son, taken at Afiadenyigba beach in the African nation.
The photo shines a spotlight on the rising sea levels in West African countries, which have forced thousands of people to leave their homes.
Now in its 14th year, the competition displays the most inspirational environmental photography from around the world.
It celebrates humanity’s ability to survive and innovate, and shows thought-provoking images that call attention to our environmental impact and inspire us to live sustainably.
The winners were announced by the Chartered Institution of Water and Environmental Management, environmental video-on-demand platform Waterbear, Nikon Europe and multinational professional services group Arup.
The Young Environmental Photographer of the Year was awarded to Amaan Ali from India, for his work titled Inferno, showing a boy fighting surface fires in a forest near his home in Yamuna Ghat, New Delhi.
Flood, taken in 2020 by Michele Lapini, won the award's Environments of the Future category.
The award for Sustainable Cities: Net-Zero Transition was won by Simone Tramonte with her picture Photobioreactor in 2020.
Kevin Ochieng Onyango won the award for Climate Action with The Last Breath, shot in 2021.
Water and Security category was won by Sandipani Chattopadhyay with Green Barrier taken in 2021, while Survive for Alive by Ashraful Islam, also shot in 2021, won the Resilient Award.
The competition received more than 7,000 images from about 120 nations. They tell the stories of the climate and ecological emergency and people rising to the challenge.
The judging panel included British photographers Ope Odueyungbo and Alfie Bowen, Norway's Lina Kayser, and The New York Times photographer and Pulitzer Prize Winner Josh Haner.
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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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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
