Britain's Queen Elizabeth II, pictured with Prince Charles, says poorer communities are less able to adapt to climate change. AP
Britain's Queen Elizabeth II, pictured with Prince Charles, says poorer communities are less able to adapt to climate change. AP
Britain's Queen Elizabeth II, pictured with Prince Charles, says poorer communities are less able to adapt to climate change. AP
Britain's Queen Elizabeth II, pictured with Prince Charles, says poorer communities are less able to adapt to climate change. AP

Queen Elizabeth II issues warning on climate threat to world's poor


Neil Murphy
  • English
  • Arabic

Queen Elizabeth II has said climate change poses a threat to the lives of people in the world’s poorest communities.

In a letter to 650 Anglican bishops from across the world, the queen warned “those less able to adapt and adjust” were most at risk from environmental collapse.

“Now, as so often in the past, you have convened during a period of immense challenge for bishops, clergy and lay people around the world, with many of you serving in places of suffering, conflict and trauma,” she said at the Lambeth Conference in Canterbury, south-east England.

“It is of comfort to me that you do so in the strength of God.

“We also live in a time when the effects of climate change are threatening the lives and livelihoods of many people and communities, not least the poorest and those less able to adapt and adjust.”

The queen said the environment was “a cause close to the heart” of her husband Prince Philip, who died last year, and his interest in the field had been “carried on by the Prince of Wales and the Duke of Cambridge”.

The Lambeth Conference of Anglican bishops is convened by the Archbishop of Canterbury once every 10 years. It is taking place at the University of Kent, Canterbury Cathedral and Lambeth Palace between July 26 and August 8.

Bishops designated Wednesday as a day of prayer, fellowship and reflection on the themes of the environment and sustainable development.

Bishops from around the world arrive for the opening service at the 15th Lambeth Conference at Canterbury cathedral in Kent. PA.
Bishops from around the world arrive for the opening service at the 15th Lambeth Conference at Canterbury cathedral in Kent. PA.

The day includes the launch of the Communion Forest, a worldwide environmental programme to include tree-planting, the creation of wetlands and coastal restoration projects by Anglican provinces, dioceses and churches across the world.

The queen, who is Supreme Governor of the Church of England, said in her welcome message: “It is with great pleasure that I send my warm greetings as you continue your meeting in the 15th Lambeth Conference.

“As we all emerge from the pandemic, I know that the conference is taking place at a time of great need for the love of God — both in word and deed.”

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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: August 03, 2022, 5:57 PM