On the piano: Guy Manoukian
The Lebanese musician is looking forward to bringing his blend of "Oriental jazz" to Dubai. He played in the festival five years ago and Dubai's cosmopolitan crowd is a perfect mix for his eclectic pieces, Manoukian says. "It is such a fantastic crowd and they really appreciate what is happening onstage," he says. "When you are there, you really feel that you are performing to a landscape of people from different backgrounds and ethnicities." While the bedrock of his sound is traditional jazz, Manoukian explains his pieces are coloured by Middle Eastern music elements such as Arabic percussion and the bouzouki. The end result is a set as enchanting as it is rhythmic. "I look at it as the new sound of the Middle East," he explains. "It is a music that has a new identity without losing who we are."
Catch Guy Manoukian on the OSN Substage on Thursday, 8.45pm to 10pm
On vocals: Toni Lynn Washington
We might be getting the winter jitters in the UAE, but spare a thought for the 75-year-old blueswoman Washington, who has to brave sub-zero Boston temperatures when she performs at local jazz clubs on America's East Coast. "I am surprised you guys have blues down there," she says playfully. Washington may have embraced singing from a young age in church choirs, but she only started recording her smoky vocals in 1995, when she released her debut album Blues at Midnight. Since then, she has gone on to record three more albums with one more on the way. Washington promises to bring a mixed musical bag to her Dubai set next Monday. "I will come along with different grooves," she says. "Some of them will be funky and some will be swing. There will be a great variety in my show."
Catch Toni Lynn Washington on the OSN Substage on Monday, February 18, 9.30pm to 10.30pm
On the guitar: Paul Brown
This American is a victim of his own success. When Brown first entered the jazz game decades ago, it was as a guitarist. However, his keen ear and technical knowledge had him spend more time in the studio as a celebrated producer, notching up two Grammy Awards and a staggering 40 No 1 hits in the American smooth jazz chart, earning him the nickname of The BabyFace of Jazz. While Brown is grateful to have produced records by such music idols as George Benson and Al Jarreau, he is more than happy to step out as a performer in his own right. "Jazz is really an international language," he states. "Last year, I played a show in Iceland. I would have never gone there if it wasn't for playing jazz music." Promoting a new album, The Funky Joint, Brown says his set will be an interactive affair. "I am looking forward to coming down," he says. "I am just going to crank it up and have some fun."
Catch Paul Brown on the OSN Substage on Saturday, 8pm to 9pm
On the saxophone: Sax Gordon
He's played to plenty of VIPs, but recently Sax Gordon (or Gordon Beadle, to use his proper name) played to his first ever VP: the vice-president of the United States. The Bostonian was invited to perform at Joe Biden's inauguration, a gig Beadle approached like any other. "It was a good day and some people in the band spoke to [Biden] but I didn't because I was busy playing," he recalls. "However, he did come up to dance during one of my solos." Beadle has been recruited to bring good cheer to Dubai. Charged with assembling The Boston Blues All-Star Review, Beadle promises to have the crowd on their feet. "Sometimes people think jazz is made to reflect and contemplate or that it is inaccessible," he states. "We are all about having a good time and bringing this music to the masses."
Catch Sax Gordon with his band on Saturday at the OSN Jazz Garden, 9.30pm to 10.30pm. The Boston Blues All-Star Review play on Wednesday, February 20 at the OSN Substage, 9.30pm to 10.30pm
For more festival details, go to www.dubaijazzfest.com
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The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp
Torque: 730Nm
Price: Dh649,000
On sale: now
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
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Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
First Person
Richard Flanagan
Chatto & Windus
Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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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