Trevor Noah to speak at Culture Summit Abu Dhabi

Trevor Noah has been announced as a guest speaker at the opening day of this year’s Culture Summit Abu Dhabi, to take place at Manarat Al Saadiyat from May 16 to 18.

While the precise topic of The Daily Show host's speech remains unclear, it will revolve around the central theme of the summit's opening day, which explores the impact of the pandemic on the cultural world and the resulting need to build a more resilient and dynamic sector.

The South African comic is a familiar face in the UAE, having performed stand-up or been a guest at events in Abu Dhabi, Dubai and Sharjah. He was most recently seen hosting last month's Grammy Awards, but is perhaps best known for his political commentary segments on The Daily Show.

This year’s Culture Summit, a three-day event running from Monday to Wednesday, will follow the theme A Living Culture.

The event, organised by the Department of Culture and Tourism – Abu Dhabi, brings together thought leaders and experts in the arts, heritage, museums, media and technology for a series of panel sessions and discussions surrounding culture's role in a post-Covid-19 world.

The summit has not yet revealed its full line-up, but already-announced guests making their way to Abu Dhabi include Malawi's first female president Joyce Banda. She will take part in the opening panel session on the role culture plays in building resilient societies.

Also appearing at the summit are Noura Al Kaabi, the UAE's Minister of Culture and Youth, and DCT Abu Dhabi chairman Mohamed Khalifa Al Mubarak.

Polish artist Agnieszka Kurant, whose installations were exhibited in prestigious venues such as New York's Solomon R Guggenheim Museum and last year's Venice Biennale 12th International Architecture Exhibition, will also be present, joining Grammy Award-winning Panamanian pianist and educator Danilo Perez, who will lead a discussion on cultural diversity and music education.

Some of the topics to be discussed include the growth of digital content during the pandemic, and how cultural and creative industries can play an increasingly powerful role in championing and fostering inclusion in a globalised world.

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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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