• The creators of Baldur's Gate 3 accept the Game of the Year award. EPA
    The creators of Baldur's Gate 3 accept the Game of the Year award. EPA
  • American actress Tara Platt and voice actor Yuri Lowenthal enjoyed their night. AFP
    American actress Tara Platt and voice actor Yuri Lowenthal enjoyed their night. AFP
  • Rock band Poets of the Fall appeared as Old Gods of Asgard from Alan Wake 2 to put on a performance. EPA
    Rock band Poets of the Fall appeared as Old Gods of Asgard from Alan Wake 2 to put on a performance. EPA
  • Finnish actor Ilkka Villi appeared as his Alan Wake character during a performance by Poets of the Fall. EPA
    Finnish actor Ilkka Villi appeared as his Alan Wake character during a performance by Poets of the Fall. EPA
  • Rod Ferguson, Joe Shely, Melissa Corning and Drew McCrory were in attendance. AFP
    Rod Ferguson, Joe Shely, Melissa Corning and Drew McCrory were in attendance. AFP
  • The Game Awards Orchestra plays ahead of the Game of the Year award announcement during The Game Awards at the Peacock Theater in Los Angeles, California, USA, 07 December 2023. The Game Awards recognizes creative and technical excellence in the global video game industry. Gaming fans will see awards given out in over 30 categories. Many companies also use this event to make major announcements and tease future releases, such as Xbox's promise of ''major announcements''. EPA / CAROLINE BREHMAN
    The Game Awards Orchestra plays ahead of the Game of the Year award announcement during The Game Awards at the Peacock Theater in Los Angeles, California, USA, 07 December 2023. The Game Awards recognizes creative and technical excellence in the global video game industry. Gaming fans will see awards given out in over 30 categories. Many companies also use this event to make major announcements and tease future releases, such as Xbox's promise of ''major announcements''. EPA / CAROLINE BREHMAN
  • Capcom executives Takayuki Nakayama and Shuhei Matsumoto. EPA
    Capcom executives Takayuki Nakayama and Shuhei Matsumoto. EPA
  • English actress Ella Purnell, who will star in the television adaptation of the Fallout games, attends The Game Awards. EPA
    English actress Ella Purnell, who will star in the television adaptation of the Fallout games, attends The Game Awards. EPA
  • Walton Goggins, Purnell, Geneva Robertson-Dworet and Aaron Moten attend The Game Awards. AFP
    Walton Goggins, Purnell, Geneva Robertson-Dworet and Aaron Moten attend The Game Awards. AFP
  • Actor Timothee Chalamet presents the Game of the Year award. EPA
    Actor Timothee Chalamet presents the Game of the Year award. EPA
  • The Alan Wake team attend The Game Awards. AFP
    The Alan Wake team attend The Game Awards. AFP
  • Baldur Gate 3's Neil Newbon. AFP
    Baldur Gate 3's Neil Newbon. AFP
  • Gabriel Amatangelo, Igor Sarzynski, Pawel Sasko, Marcin Momot, Karolina Nieweglowska and Anna Kalinowska attend The Game Awards. AFP
    Gabriel Amatangelo, Igor Sarzynski, Pawel Sasko, Marcin Momot, Karolina Nieweglowska and Anna Kalinowska attend The Game Awards. AFP
  • Kristen Yoon, Jessica Chang and Morgan Jones. AFP
    Kristen Yoon, Jessica Chang and Morgan Jones. AFP
  • The team from Insomniac Games attend The Game Awards. AFP
    The team from Insomniac Games attend The Game Awards. AFP
  • The Xbox team attends The Game Awards. AFP
    The Xbox team attends The Game Awards. AFP
  • Game developers Luigi Peters and AJ Grand-Scrutton. AFP
    Game developers Luigi Peters and AJ Grand-Scrutton. AFP
  • Byun Jun Cha, Changkyu Noh, Choi Ji-Won and Jason Park. AFP
    Byun Jun Cha, Changkyu Noh, Choi Ji-Won and Jason Park. AFP

The Game Awards 2023: Baldur’s Gate 3 takes home top prize


Faisal Salah
  • English
  • Arabic

Celebrities, gaming industry officials and fans gathered in Los Angeles for the The Game Awards 2023 to celebrate the best offerings released this year.

Fantasy role-playing game Baldur’s Gate 3 took home the top award as it was crowned the Game of the Year.

Released on August 3, the game took home the prize after beating top contenders such as Alan Wake 2 and Marvel’s Spider-Man 2.

Baldur’s Gate 3 is produced and published by Larian Studios and follows a long-running series that started in 1998.

Alan Wake 2, which received eight nominations across various categories, won three awards. While Marvel’s Spider-Man 2, which was also nominated eight times, didn't win any.

Here’s a breakdown of some of the biggest winners across the categories.

Award winners

In addition to being named as the Game of the Year, Baldur’s Gate 3 also won the Player’s Voice award, which was determined by a fan vote.

The fantasy game also won awards for Best Multiplayer Game, Best Role-Playing Game and Best Community Support.

Remedy’s Alan Wake 2 took home three awards in the Best Game Direction, Best Narrative and Best Art Direction categories.

  • The creators of Baldur's Gate 3 accept the Game of the Year award. EPA
    The creators of Baldur's Gate 3 accept the Game of the Year award. EPA
  • American actress Tara Platt and voice actor Yuri Lowenthal enjoyed their night. AFP
    American actress Tara Platt and voice actor Yuri Lowenthal enjoyed their night. AFP
  • Rock band Poets of the Fall appeared as Old Gods of Asgard from Alan Wake 2 to put on a performance. EPA
    Rock band Poets of the Fall appeared as Old Gods of Asgard from Alan Wake 2 to put on a performance. EPA
  • Finnish actor Ilkka Villi appeared as his Alan Wake character during a performance by Poets of the Fall. EPA
    Finnish actor Ilkka Villi appeared as his Alan Wake character during a performance by Poets of the Fall. EPA
  • Rod Ferguson, Joe Shely, Melissa Corning and Drew McCrory were in attendance. AFP
    Rod Ferguson, Joe Shely, Melissa Corning and Drew McCrory were in attendance. AFP
  • The Game Awards Orchestra plays at the award ceremony in California. EPA
    The Game Awards Orchestra plays at the award ceremony in California. EPA
  • Capcom executives Takayuki Nakayama and Shuhei Matsumoto. EPA
    Capcom executives Takayuki Nakayama and Shuhei Matsumoto. EPA
  • English actress Ella Purnell, who will star in the television adaptation of the Fallout games, attends The Game Awards. EPA
    English actress Ella Purnell, who will star in the television adaptation of the Fallout games, attends The Game Awards. EPA
  • Walton Goggins, Purnell, Geneva Robertson-Dworet and Aaron Moten attend The Game Awards. AFP
    Walton Goggins, Purnell, Geneva Robertson-Dworet and Aaron Moten attend The Game Awards. AFP
  • Actor Timothee Chalamet presents the Game of the Year award. EPA
    Actor Timothee Chalamet presents the Game of the Year award. EPA
  • The Alan Wake team attend The Game Awards. AFP
    The Alan Wake team attend The Game Awards. AFP
  • Baldur Gate 3's Neil Newbon. AFP
    Baldur Gate 3's Neil Newbon. AFP
  • Gabriel Amatangelo, Igor Sarzynski, Pawel Sasko, Marcin Momot, Karolina Nieweglowska and Anna Kalinowska attend The Game Awards. AFP
    Gabriel Amatangelo, Igor Sarzynski, Pawel Sasko, Marcin Momot, Karolina Nieweglowska and Anna Kalinowska attend The Game Awards. AFP
  • Kristen Yoon, Jessica Chang and Morgan Jones. AFP
    Kristen Yoon, Jessica Chang and Morgan Jones. AFP
  • The team from Insomniac Games attend The Game Awards. AFP
    The team from Insomniac Games attend The Game Awards. AFP
  • The Xbox team attends The Game Awards. AFP
    The Xbox team attends The Game Awards. AFP
  • Game developers Luigi Peters and AJ Grand-Scrutton. AFP
    Game developers Luigi Peters and AJ Grand-Scrutton. AFP
  • Byun Jun Cha, Changkyu Noh, Choi Ji-Won and Jason Park. AFP
    Byun Jun Cha, Changkyu Noh, Choi Ji-Won and Jason Park. AFP

Marvel’s Spider-Man 2 was the night's biggest surprise as it left empty-handed despite its eight nominations.

CD Projekt Red’s Cyberpunk 2077 redeemed itself after a disastrous release in 2020, mired by bugs, to win the Best Ongoing Game award. It released downloadable content this year starring actor Idris Elba, which received praise for renewing the game.

Independent release Tchia won the Games for Impact award for its open-world exploration and for shedding a light on the culture and history of the island of New Caledonia.

Street Fighter 6 took home the award for Best Fighting Game. Nintendo’s strongest contenders, Super Mario Bros Wonder and The Legend of Zelda: Tears of the Kingdom, both won awards in the Best Family Game and Best Action/Adventure Game categories respectively.

Racing game Forza Motorsport won two awards in the Best Sports/Racing Game and Innovation in Accessibility categories.

HBO’s television show The Last of Us won the award for Best Adaptation. The show stars Pedro Pascal and Bella Ramsey and is created by Craig Mazin. The show is due to return for a second season in 2025.

Announcements and reveals

The biggest reveal of the night was a new horror game from Kojima Productions called OD.

The new project teams up video game designer Hideo Kojima with horror film director Jordan Peele. The game will be published by Xbox Game Studios, which is a departure for Kojima who usually works with PlayStation.

Fans were expecting Kojima to reveal the sequel to Death Stranding but were surprised when the video game auteur announced the brand-new game that he says he’s assembled “The Avengers” of horror to work on with.

A short teaser for the game was shown at the ceremony and it features actors Hunter Schafer, Sophia Lillis and German movie veteran Udo Kier.

Other reveals and announcements include Lego Fortnite, Jurassic Park: Survival and Marvel’s Blade.

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

UAE currency: the story behind the money in your pockets
Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

The specs

Engine: 2.0-litre 4-cyl

Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

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

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

WRESTLING HIGHLIGHTS
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.

How to play the stock market recovery in 2021?

If you are looking to build your long-term wealth in 2021 and beyond, the stock market is still the best place to do it as equities powered on despite the pandemic.

Investing in individual stocks is not for everyone and most private investors should stick to mutual funds and ETFs, but there are some thrilling opportunities for those who understand the risks.

Peter Garnry, head of equity strategy at Saxo Bank, says the 20 best-performing US and European stocks have delivered an average return year-to-date of 148 per cent, measured in local currency terms.

Online marketplace Etsy was the best performer with a return of 330.6 per cent, followed by communications software company Sinch (315.4 per cent), online supermarket HelloFresh (232.8 per cent) and fuel cells specialist NEL (191.7 per cent).

Mr Garnry says digital companies benefited from the lockdown, while green energy firms flew as efforts to combat climate change were ramped up, helped in part by the European Union’s green deal. 

Electric car company Tesla would be on the list if it had been part of the S&P 500 Index, but it only joined on December 21. “Tesla has become one of the most valuable companies in the world this year as demand for electric vehicles has grown dramatically,” Mr Garnry says.

By contrast, the 20 worst-performing European stocks fell 54 per cent on average, with European banks hit by the economic fallout from the pandemic, while cruise liners and airline stocks suffered due to travel restrictions.

As demand for energy fell, the oil and gas industry had a tough year, too.

Mr Garnry says the biggest story this year was the “absolute crunch” in so-called value stocks, companies that trade at low valuations compared to their earnings and growth potential.

He says they are “heavily tilted towards financials, miners, energy, utilities and industrials, which have all been hit hard by the Covid-19 pandemic”. “The last year saw these cheap stocks become cheaper and expensive stocks have become more expensive.” 

This has triggered excited talk about the “great value rotation” but Mr Garnry remains sceptical. “We need to see a breakout of interest rates combined with higher inflation before we join the crowd.”

Always remember that past performance is not a guarantee of future returns. Last year’s winners often turn out to be this year’s losers, and vice-versa.

Women%E2%80%99s%20Asia%20Cup
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Ultra processed foods

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;

- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,

- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%20%3C%2Fstrong%3EMascotte%20Health%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EMiami%2C%20US%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Bora%20Hamamcioglu%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EOnline%20veterinary%20service%20provider%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%241.2%20million%20raised%20in%20seed%20funding%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
Draw:

Group A: Egypt, DR Congo, Uganda, Zimbabwe

Group B: Nigeria, Guinea, Madagascar, Burundi

Group C: Senegal, Algeria, Kenya, Tanzania

Group D: Morocco, Ivory Coast, South Africa, Namibia

Group E: Tunisia, Mali, Mauritania, Angola

Group F: Cameroon, Ghana, Benin, Guinea-Bissau

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
Updated: December 08, 2023, 8:11 AM