Now the dust has settled on showcase season, most recently with Ubisoft Forward, it seems pertinent to reflect on the first year without E3.
The Electronics Entertainment Expo, more commonly known as E3, was a yearly gaming convention held in Los Angeles. From 1995 onwards, every year the exhibition created a space where video game companies, developers and publishers could come and show what they’d been working on.
Until 2017, the event wasn't open to the public – with only those in the industry and press attending, the purpose of the event was to announce and build hype around new games, consoles and innovations.
However, even for gaming fans, the conference was the focal point of the year – a time when they could look forward to seeing announcements and trailers of the newest video games.
In recent years though, the convention has waned, with gaming companies choosing to host their own showcases instead. Recently, The National covered the PlayStation showcase – its first in two years, where Sony made several major announcements, including a new portable console that links to the PlayStation 5.
Following the pandemic, the decision by an increasing number of companies to pull out of E3 has seemingly forced the convention to cancel altogether this year, putting a formal end to its 28-year run.
Does the decision make sense? Unfortunately, it does.
With the pandemic impacting travel and logistics, video game companies had to push their presentations to online platforms. The number of viewers and interest gained from these presentations meant that companies did not need to spend the time and money going to a conference once a year to have all the attention on them when they could instead decide for themselves when and how to make these announcements.
In the past, publishers might rush a presentation or a release date to coincide with E3, meaning teams working on these games had to sometimes deliver products that weren't ready.
With development cycles growing by the year, the reduced pressure of staging their own events makes it much easier for companies to plan their timelines.
From a gaming fan standpoint, however, there are positives and negatives to the new system.
For one, instead of having to binge-watch one event, gamers can now enjoy the showcases from every company at a more leisurely pace. In the past three weeks, there have been showcases from PlayStation, Xbox and Ubisoft, plus the new Summer Game Fest. Four separate presentations allow room for more nuance in each.
Yet, while this streamlined approach does seem to work, we are missing something crucial. When E3 was on every year, it grabbed the focus and attention of every gamer across the board. There was a collective excitement. It wasn't just an event, it was a talking point – with a sense of weight and ceremony. What happens now is that fans of each specific company watch their own respective showcases and ignore the rest.
There have been some unforgettable moments from E3 over the years. Having the companies make announcements one after the other meant they could adjust their strategies based on their opponents’ stances.
I can remember the presentations at E3 in 2013 when Microsoft announced their brand new Xbox One console. One controversial feature announced during the presentation was that game discs would be imprinted on one console only, meaning they could not be sold after use.
This announcement drew the ire of gamers, and Sony decided to make full use of the growing negative sentiment.
During the PlayStation 4 announcement, the presenter emphasised that used games could be played on the console, with no restrictions. The reaction from the audience was loud applause and cheering.
Another thing we’re missing in the absence of E3 is the cringe moments. These became a yearly staple among fans; looking forward to seeing which ridiculous attempt at being cool or edgy would evolve into a meme. From the excitable "Doodly doodly doops" of Ubisoft's host Aaron "Mr Caffeine" Priceman to Konami's toe-curlingly awkward 2010 press conference, the event spawned some truly memorable moments.
There’s a lot to enjoy and look forward to from the videogame showcases, and I’ll continue to be excited by announcements of games I can’t wait to play. It will never be the same without E3, though.
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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Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
More from Janine di Giovanni
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
First Person
Richard Flanagan
Chatto & Windus