British nature broadcaster Sir David Attenborough has been listed as a candidate for the Nobel Peace Prize, along with Pope Francis and Russian political campaigner Alexei Navalny.
Attenborough, whose career spans more than 50 years, appeared with the World Health Organisation and Belarusian dissident Sviatlana Tsikhanouskaya on the shortlist.
Swedish climate activist Greta Thunberg, the Myanmar National Unity Government formed by opponents of last year's coup, and Tuvalu's Foreign Minister Simon Kofe are also in the running, last-minute announcements showed.
Kremlin critic Mr Navalny is imprisoned in Russia and his political and activist networks have been outlawed.
Thousands of people, from members of parliaments to former winners, are eligible to propose candidates.
The Norwegian Nobel Committee, which decides who wins the award, does not comment on nominations, keeping secret for 50 years the names of nominators and unsuccessful nominees.
However, some nominators decided to reveal their candidates.
Attenborough, 95, is best known for presenting television series illustrating the natural world, such as Life on Earth and The Blue Planet.
He was nominated jointly with the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services, which assesses the state of biodiversity.
They were put forward for "their efforts to inform about, and protect, Earth's natural diversity, a prerequisite for sustainable and peaceful societies", said nominator Une Bastholm, the leader of the Norwegian Green Party.
Another Green Party representative nominated Ms Thunberg, who has inspired young people to resist climate change.
Pope Francis was nominated for his efforts to help solve the climate crisis, as well as his work towards peace and reconciliation, by Dag Inge Ulstein, a former minister of international development in Norway.
Mr Kofe was nominated by the leader of Norway's Liberal Party, Guri Melby, for his work in highlighting the effects of global warming. He filmed a speech to last year's Cop26 climate conference standing knee-deep in seawater.
Nominations, which closed on Monday, do not imply an endorsement from the Nobel committee.
The 2022 laureate will be announced in October.
Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
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
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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KILLING OF QASSEM SULEIMANI
