Argentine writer Mariana Enriquez is one of six authors shortlisted for this year's International Booker Prize, for her work 'The Dangers of Smoking in Bed'. AP
Argentine writer Mariana Enriquez is one of six authors shortlisted for this year's International Booker Prize, for her work 'The Dangers of Smoking in Bed'. AP
Argentine writer Mariana Enriquez is one of six authors shortlisted for this year's International Booker Prize, for her work 'The Dangers of Smoking in Bed'. AP
Argentine writer Mariana Enriquez is one of six authors shortlisted for this year's International Booker Prize, for her work 'The Dangers of Smoking in Bed'. AP

International Booker Prize 2021: six 'boundary-pushing' books make final shortlist


  • English
  • Arabic

Books from Europe and Latin America that blur the boundaries of fiction, history and memoir are the final six contenders for the £50,000 ($69,000) International Booker Prize.

The shortlist for the literary award, announced on Thursday, includes The War of the Poor, a story of religion and revolution by France's Eric Vuillard, In Memory of Memory by Russian writer Maria Stepanova and imaginative short-story collection The Dangers of Smoking in Bed by Argentina's Mariana Enriquez.

The other finalists are war story At Night All Blood is Black, by France's David Diop, science-themed story collection When We Cease to Understand the World by Chile's Benjamin Labatut and futuristic workplace novel The Employees by Danish writer Olga Ravn.

The award, run alongside the Booker Prize for English-language fiction, is given annually to a work of fiction in any language that is translated into English and published in the UK or Ireland.

The contenders often include writers who are widely read in their own languages but less known in English. Four of this year’s six shortlisted authors have never been published in English before.

Several internationally renowned writers who were on the 13-book longlist failed to make the cut, including Chinese writer Can Xue, Kenyan author Ngugi wa Thiong'o and Palestinian author Adania Shibli.

Shibli's Minor Detail, which was translated from Arabic by Elisabeth Jaquette, was the only regional title to make the longlist.

The winner will be announced on Wednesday, June 2, with the prize money split between the winning book’s author and its translator.

British author Lucy Hughes-Hallett, who is chairing the panel of judges, said the list showed that some of the most exciting new writing is going on “in the borderlands” between fiction and other genres, such as history and memoir.

Vuillard’s book is about a real 16th-century German theologian, Ravn’s workplace novel is set on a spaceship in the 22nd century and Diop’s story of Senegalese soldiers in the First World War is so “wildly imaginative … when I first read it I almost thought I was having a nightmare", Hughes-Hallett said.

“What we concluded in the end is that this is a fantastically vital and vigorous aspect of the way fiction is being written at the moment," she said. "People are really pushing at the boundaries.”

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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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The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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COMPANY%20PROFILE
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