Met Gala and Sundance Film Festival set vaccination requirements for all guests

The Met Gala, one of fashion’s biggest events, is set to return in September after a year off, and organisers have revealed this year’s must-have accessory: a vaccine.

All guests at the annual gala, hosted by The Metropolitan Museum of Art and Vogue, will be required to show proof of their vaccination status in order to attend.

"Currently, all attendees at The Met Gala on September 13 must provide proof of full vaccination and will also be expected to wear masks indoors except when eating or drinking," a representative for The Met confirmed. "We will update these guidelines as needed."

The theme for this year’s gala, which has moved from its usual May date, is In America: A Lexicon of Fashion. The theme coincides with the museum’s next exhibition, Part one, In America: A Lexicon of Fashion, which will launch days later on September 18.

The second part of the exhibition, In America: An Anthology of Fashion, will launch in May 2022, when the gala will return to its usual slot on the first Monday in May.

The 2022 Sundance Film Festival is requiring people attending to have received the Covid-19 vaccine. AP

Elsewhere, anyone looking to go to the Sundance Film Festival in Utah next year is going to need to be fully vaccinated too, festival director Tabitha Jackson said on Tuesday.

The 2022 festival requires people attending the festival or Sundance-affiliated events to have received a Covid-19 vaccine. That means everyone from volunteers to filmmakers and passholders.

Following the largely virtual Sundance earlier in 2021, organisers are planning to hold in-person events in 2022 with screenings in Park City and Salt Lake City, Utah, as well as some “satellite” screenings at regional theatres throughout the US.

The 2022 festival is set to take place from Thursday to Sunday, January 20 to 30.

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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Met Gala and Sundance Film Festival set vaccination requirements for all guests

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