British scientist Jim Skea was elected on Wednesday as head of the UN expert panel that advises governments on climate change.
Prof Skea, 69, won a vote in Kenya to lead the body whose seminal climate reports lay bare the challenge facing humanity.
A scientist at Imperial College London, he campaigned on a platform of inclusion and diversity in the Intergovernmental Panel on Climate Change's work.
He said he was “humbled and deeply honoured” to be elected IPCC chairman, succeeding South Korean Prof Hoesung Lee.
“I will address three priorities: ensuring inclusive participation and collaboration across all regions, promoting the use of the best and most relevant science, and maximising the reach and impact of the IPCC's work through engagement with policymakers and other stakeholders,” he said.
“We have the tools, now we need to put them to work.”
The UK government had lobbied for Prof Skea's election, after he previously chaired an IPCC working group focusing on measures to tackle climate change. Foreign Office minister Lord Ahmad called the result “excellent news”.
The panel has said that deep emissions cuts are needed this decade if humanity is to limit global warming to 1.5°C, the goal of the Paris Agreement.
Speaking to The National last month, Prof Skea said humanity would enter a “new kind of world” if temperatures rise by more than 3°C, the trajectory the IPCC says the world is on under current policies.
The role of scientists in this global crisis now surpasses the conventional confines of research and analysis
Tasneem Essop
He said negotiations at Cop28 in Dubai would be “absolutely critical if we're going to move things forward”.
Prof Skea won a run-off by 90 votes to 69 against Brazilian scientist Thelma Krug. Debra Roberts of South Africa and Jean-Pascal van Ypersele of Belgium were the other candidates.
He takes charge as the IPCC begins its next round of work to distill the sum of human knowledge on climate change into reports that guide policymakers. Forecasts by the panel on temperatures and extreme weather are often quoted by presidents, prime ministers and the UN's top brass.
A sixth round of IPCC reports was completed this year in time for the UAE's presidency of Cop28 to oversee a first ever “global stocktake” of progress towards the Paris goal.
Tasneem Essop, the executive director of lobby group Climate Action International, said Prof Skea was taking on a “critical role” in the shadow of dramatic summer heatwaves and wildfires.
“The role of scientists in this global crisis now surpasses the conventional confines of research and analysis,” she said.
“They are being called upon to serve as forceful advocates for practical solutions, actively championing measures based on equity and justice that will effectively tackle the escalating climate change crisis.”
The most recent IPCC report in March said it was unequivocal that humans had already caused about 1.1°C of global warming and billions of the world’s people were “highly vulnerable” from climate change.
But talks in Switzerland on finalising the report overran for two days and some delegates from developing countries had to go home on fixed-price air fares, Prof Skea said during a UN event in Germany last month. He said the IPCC should “draw on the widest range of people” for its work.
Petteri Taalas, the secretary general of the World Meterological Organisation, said the wildfires playing out on TV screens showed that climate action was “gaining in urgency on a monthly – even daily – basis”. He said the body “looks forward to working with Prof Skea to tackle the greatest challenge facing our planet”.
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The UAE squad for the Asian Indoor and Martial Arts Games
The jiu-jitsu men’s team: Faisal Al Ketbi, Zayed Al Kaabi, Yahia Al Hammadi, Taleb Al Kirbi, Obaid Al Nuaimi, Omar Al Fadhli, Zayed Al Mansoori, Saeed Al Mazroui, Ibrahim Al Hosani, Mohammed Al Qubaisi, Salem Al Suwaidi, Khalfan Belhol, Saood Al Hammadi.
Women’s team: Mouza Al Shamsi, Wadeema Al Yafei, Reem Al Hashmi, Mahra Al Hanaei, Bashayer Al Matrooshi, Hessa Thani, Salwa Al Ali.
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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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