Over the closing days of Cop26, Mohamed Mezghani, the Secretary General of the International Association of Public Transport (UITP), will participate in the climate action talks in Glasgow, Scotland, advocating for his sector as a major solution to the crisis our planet faces. Through events, meetings, interviews and appearances, the voice of public transport will be heard – and it begins with Mohamed Mezghani’s own journey by rail from Paris to Glasgow, where he shares his thoughts on the path ahead… in Glasgow, and beyond.
I travelled by train to an event for my job. That may not sound like something so particular to highlight, but when your job is to advocate for public transport, and the event you are going to is the Conference of Parties (COP) then it can suddenly feel much more important.
The truth is, travelling anywhere by train (or bus, metro , tram and more…) should not be breaking news. But at UITP, we know that we need to keep making the case for getting people to leave the car at home (or chose not to jump on the plane) by showing them the value of public transport. It’s not always easy. But the tasks worth it never are…Value is actually a key word here.
Public transport brings economical, societal, health and environmental advantages to our way of life. As I jumped aboard the train from my home in Paris, setting off for London, and then Glasgow, I don’t do this just because it’s part of my job. I do this because I am doing what is best for myself, those around me and our planet. It’s a trip of enjoyment for me.
Heading to Cop26 in Glasgow by several sustainable modes of transport is the right thing to do. It’s not for show – it’s for our planet.
Going to the Cop26 is like doing an annual trip to a location (changing every year) of great hope…the gathering place of decarbonisation, if you will! A place where everyone who believes in the need to reduce carbon emissions would like to visit. It has been attracting thousands of people every year since the very first edition in Bonn, Germany in 1995.
But there are many interpretations of the best way to reach the objective. There are those who preach about climate, but don't act. Those who know very well the dogma but don't know or don't want to apply it. Those who are part of their delegation every year but are absent from the conversation the entire year through. Those who ‘blah blah blah’, to quote Greta Thunberg, and those who spend their life without any consideration to these issues, but by a surge of wisdom decide to dedicate the rest of their life to the cause without being clear if they do it by conviction or by calculation.
Luckily there are those you will see and meet at any and all Cops, of all ages and backgrounds, who walk the talk. Those who know the risks of climate change and not only consider decarbonisation as vital but see the wider benefits it may bring beyond climate change. Those who put people at the heart and not any industrial, commercial, or political interests. Those who rely on science which demonstrates that their approach is the right one for all.
Actually, the Glasgow gathering is my second Cop. I attended the previous one in Madrid in 2019. Because of the coronavirus pandemic there was no Cop in 2020. At the start of the pandemic, we heard statements that climate change is not an urgent issue anymore because the focus must be on fighting the virus. But this crisis has taught us the opposite: we need to decarbonise more than ever if we want a healthy life. In the field of urban mobility, a business-as-usual scenario would lead to a gridlock of cities, to more road accidents, social exclusion and inequalities, and many more negative consequences on people.
I don’t just attend Cop – I participate. It’s a chance for me to make real human connections with people (like you can do when travelling on public transport, may I add!). I meet UITP members, I meet external stakeholders who share our visions, and I meet those who may not necessarily see the future from our approach, but when the future matters so much, you need to be willing to speak to all sides.
In this Cop we'll advocate for a different model for our cities where mobility is defined from the perspective of people, where technology is a tool to serve them and not an end in itself, and where sustainability is approached based on its three pillars: Society, Economy and Environment.
I look forward to seeing and engaging with everyone from all backgrounds because dialogue is key. It's the only way to increase awareness. The Cop is an influence war but each party uses its own weapons: science, money, business, communication, lobbying, advocacy, power, humanitarian action and common sense…
As I made my journey on the train from my home to Glasgow, I see what a trip like this allows me. It allows me time to engage, read, write, think. For those who would say that taking a train across several hours is not the right choice for all – I would say, where else would you get this time? Travelling by public transport is worth it. It’s time well spent. And this time is giving back to the planet. Who can find fault in that? If you are truly serious about saving our planet – the time for action is now. And public transport – no matter how short or long your journey may be, must be part of that conversation. I will be spending my time in Glasgow talking and walking the walk.
We’ll not give up because what UITP, our members, and the public transport sector fight for is good for all of us.
COMPANY%20PROFILE
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COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite hobby: taking his rescue dog, Sally, for long walks.
Favourite book: anything by Stephen King, although he said the films rarely match the quality of the books
Favourite film: The Shawshank Redemption stands out as his favourite movie, a classic King novella
Favourite music: “I have a wide and varied music taste, so it would be unfair to pick a single song from blues to rock as a favourite"
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
Pros%20and%20cons%20of%20BNPL
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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
Company profile
Name: Fruitful Day
Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie
Based: Dubai, UAE
Founded: 2015
Number of employees: 30
Sector: F&B
Funding so far: Dh3 million
Future funding plans: None at present
Future markets: Saudi Arabia, potentially Kuwait and other GCC countries
INVESTMENT PLEDGES
Cartlow: $13.4m
Rabbitmart: $14m
Smileneo: $5.8m
Soum: $4m
imVentures: $100m
Plug and Play: $25m
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent