More than 200 health journals worldwide have emphasised that climate change and biodiversity loss is directly damaging human health, with vulnerable and impoverished communities bearing the most significant effects, facing rising temperatures, extreme weather events and the spread of infectious diseases.
Experts have collectively sounded the alarm, publishing a unified editorial that implores world leaders, health professionals and the World Health Organisation (WHO) to acknowledge and address these interlinked crises as a single global health emergency.
Treating these crises as separate challenges is a “dangerous mistake”, the authors said.
“It’s the serious, gravity and urgency of the problem that have led the journals to come together,” Dr Richard Smith, chairman of the UK Health Alliance on Climate Change, told The National.
“The destruction of nature and the climate is the major threat to health and is, indeed, an existential threat."
The intertwined crises have led to disruption in social and economic systems, causing essential resource shortages, exacerbating poverty, resulting in mass migration, conflicts and the emergence of new diseases and pandemics.
Dr Smith said: “This indivisible planetary crisis will have major effects on health as a result of the disruption of social and economic systems – shortages of land, shelter, food and water exacerbating poverty, which in turn will lead to mass migration and conflict.”
Kamran Abbasi, editor in chief of the British Medical Journal, emphasised the interconnected nature of these crises. He said: “The climate crisis and loss of biodiversity both damage human health and they are interlinked.
“That’s why we must consider them together and declare a global health emergency.”
To combat such challenges, the editorial calls on the WHO to declare the climate and biodiversity crises as a global health emergency before or at the 77th World Health Assembly in May 2024.
“So far the global and usually national response to the destruction of nature and the climate has been adequate,” Dr Smith told The National.
“We need concerted action – as occurs when a country goes to war and all else is put to one side to counter a major threat. We need similar global emergency action to prevent the destruction of nature and the climate.
“We face a dangerous and hazardous future if this action is not taken.”
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
if you go
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)