While there may be many different ways used to express yourself around the world, few are quite as universal as the humble emoji.
From the basic smiling face to hand gestures and inclusive skin tones, the emoji has been adapted by different cultures and generations the world over.
And with close to 3,400 emojis now in use, the ever-growing list is making cross-cultural communication easier than ever.
Sunday marks World Emoji Day, and to celebrate, Emojipedia has compiled a list along with sample images containing 31 draft emojis for Emoji 15.0, which will be unveiled in September and is reported to be released later this year.
While there’s always the chance the draft emojis could change between now and then, based on the history of past releases it seems most, if not all, will make it through.
High fives, colourful hearts and a shaking face are some of the contenders for new emojis. Others include a wireless emoji, a baby blue and light pink heart, as well as new animals and plants.
Last year, 112 new emojis were added. And Facebook and Instagram have revealed which of last year’s new symbols are the most used across the UAE.
For Facebook comments, the most popular new emojis used over the past 12 months include a yellow face with tears welling up at the bottom of its large eyes, a yellow face with its hands over its eyes and raised eyebrows, and two hands forming a heart shape.
The birth of the emoji
Emojis were first launched in the 1990s, when Shigetaka Kurita, an employee with Japanese mobile network NTT DoCoMo, began working on an idea to lure teenagers to a new mobile internet service.
He created 176 characters, each 12 pixels square, which took inspiration from kanji — the Japanese script originating in China — and manga, the hugely popular comic art.
Mobile phone manufacturers doubted the potential of the resulting array of birds, suns, watches, and broken hearts, but Kurita’s hunch was right. They were a hit.
His original set is now part of The Museum of Modern Art’s collection in New York.
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
Team Angel Wolf Beach Blast takes place every Wednesday between 4:30pm and 5:30pm
Who are the Soroptimists?
The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.
The organisation said its name is best interpreted as ‘the best for women’.
Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.
LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
GREATEST ROYAL RUMBLE CARD
The line-up as it stands for the Greatest Royal Rumble in Saudi Arabia on April 27
50-man Royal Rumble
Universal Championship
Brock Lesnar (champion) v Roman Reigns
Casket match
The Undertaker v Rusev
Intercontinental Championship
Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe
SmackDown Tag Team Championship
The Bludgeon Brothers v The Usos
Raw Tag Team Championship
Sheamus and Cesaro v Bray Wyatt and Matt Hardy
United States Championship
Jeff Hardy (champion) v Jinder Mahal
Singles match
Triple H v John Cena
To be confirmed
AJ Styles will defend his WWE World Heavyweight title and Cedric Alexander his Cruiserweight Championship, but matches have yet to be announced
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