• Acclaimed Bollywood actor Rajjummar Rao will co-host IIFA Rocks 2023 with director Farah Khan in Abu Dhabi. All photos: IIFA
    Acclaimed Bollywood actor Rajjummar Rao will co-host IIFA Rocks 2023 with director Farah Khan in Abu Dhabi. All photos: IIFA
  • After hosting the IIFA Rocks at the Etihad Arena last year, Farah Khan will return for the event in Abu Dhabi in May
    After hosting the IIFA Rocks at the Etihad Arena last year, Farah Khan will return for the event in Abu Dhabi in May
  • Rapper Badshah will perform at IIFA Rocks in Abu Dhabi
    Rapper Badshah will perform at IIFA Rocks in Abu Dhabi
  • Singer Sunidhi Chauhan
    Singer Sunidhi Chauhan
  • EDM Producer Nucleya will perform at IIFA Rocks
    EDM Producer Nucleya will perform at IIFA Rocks
  • Singer and composer Amit Trivedi
    Singer and composer Amit Trivedi
  • Indian designer Manish Malhotra, known for his work in Bollywood films, will showcase a special collection at IIFA Rocks 2023 in Abu Dhabi. Photo: IIFA
    Indian designer Manish Malhotra, known for his work in Bollywood films, will showcase a special collection at IIFA Rocks 2023 in Abu Dhabi. Photo: IIFA
  • Shreya Ghoshal will perform at IIFA Rocks. Suzanne Lee for The National
    Shreya Ghoshal will perform at IIFA Rocks. Suzanne Lee for The National
  • Singer Mika Singh. Photo: IANS
    Singer Mika Singh. Photo: IANS
  • Indian singer Sukhbir. EPA
    Indian singer Sukhbir. EPA

Karan Johar and Farah Khan to host IIFA Rocks in Abu Dhabi, featuring Badshah and more


  • English
  • Arabic

Bollywood director and producer Karan Johar will join returning host, filmmaker Farah Khan, for IIFA Rocks, the musical and fashion night preceding the main awards gala at the International Indian Film Academy Awards in Abu Dhabi.

To be held at the Etihad Arena on February 10, Johar and Khan will entertain Bollywood fans along with top performers including rapper Badshah, singer and music director Amit Trivedi, singer Sunidhi Chauhan and EDM producer Nucleya.

“I’ve shared a special bond with IIFA for over two decades. It will be a pleasure to rock the stage with Farah," Johar said.

The director, who also hosts the hugely popular celebrity talk show Koffee with Karan, was named as host of IIFA Rocks earlier this year, but had to cancel owing to scheduling conflicts after the event was postponed to June 3 and 4 from its original May date following the death of Sheikh Khalifa.

The IIFA Awards, which recognise the best Hindi films and actors from the previous year, are usually held in a different city every year, but it is returning to Abu Dhabi for the second year in a row next year. Celebrations will begin with IIFA Rocks, followed by the main awards gala the following night on February 11.

Scroll through the gallery below for pictures from IIFA Rocks 2022 in Abu Dhabi

  • South Indian composer and singer Devi Sri Prasad performs at IIFA Rocks at Etihad Arena in Abu Dhabi on June 3. All photos: IIFA 2022
    South Indian composer and singer Devi Sri Prasad performs at IIFA Rocks at Etihad Arena in Abu Dhabi on June 3. All photos: IIFA 2022
  • Devi Sri Prasad, popularly known as DSP, created a special mix for his Abu Dhabi performance — blending one of his hits 'OO Antava Mava' with Arabic beats and the Punjabi dhol.
    Devi Sri Prasad, popularly known as DSP, created a special mix for his Abu Dhabi performance — blending one of his hits 'OO Antava Mava' with Arabic beats and the Punjabi dhol.
  • The IIFA Rocks show was hosted by director Farah Khan Kunder and actor Aparshakti Khurana.
    The IIFA Rocks show was hosted by director Farah Khan Kunder and actor Aparshakti Khurana.
  • Dancers performing at IIFA Rocks.
    Dancers performing at IIFA Rocks.
  • Composer A R Rahman being honoured by host Farah Khan Kunder.
    Composer A R Rahman being honoured by host Farah Khan Kunder.
  • Singer Neha Kakkar on stage.
    Singer Neha Kakkar on stage.
  • Neha Kakkar also performed with her husband, singer Rohanpreet Singh.
    Neha Kakkar also performed with her husband, singer Rohanpreet Singh.
  • Neha Kakkar and Rohanpreet Singh on the IIFA Rocks stage.
    Neha Kakkar and Rohanpreet Singh on the IIFA Rocks stage.
  • The couple performed their hits together.
    The couple performed their hits together.
  • Hosts Farah Khan Kunder and Aparshakti Khurana share a light moment with actor Chunky Panday.
    Hosts Farah Khan Kunder and Aparshakti Khurana share a light moment with actor Chunky Panday.
  • Singer and actor Zahrah S Khan performs.
    Singer and actor Zahrah S Khan performs.
  • Zahra S Khan shares the stage with singer and composer Tanisk Bagchi.
    Zahra S Khan shares the stage with singer and composer Tanisk Bagchi.
  • Neha Kakkar belted out her hits.
    Neha Kakkar belted out her hits.
  • Singers Asees Kaur and Zahrah S Khan on stage.
    Singers Asees Kaur and Zahrah S Khan on stage.
  • Singer Asees Kaur performs.
    Singer Asees Kaur performs.
  • Actress Jacqueline Fernandez was one of the models for the fashion show.
    Actress Jacqueline Fernandez was one of the models for the fashion show.
  • Actress Ananya Panday walks the catwalk for designers Falguni and Shane Peacock.
    Actress Ananya Panday walks the catwalk for designers Falguni and Shane Peacock.
  • Bollywood actors Ananya Panday and Jacqueline Fernandez helped showcase the latest collection by celebrity favourite designers Shane and Falguni Peacock.
    Bollywood actors Ananya Panday and Jacqueline Fernandez helped showcase the latest collection by celebrity favourite designers Shane and Falguni Peacock.

“In 2017, Alia Bhatt had New York enthralled when she sang my song Kar Gayi Chull from her film Kapoor and Sons at the IIFA Awards. This year, I will be there in person to regale you with some of my popular hits. So, fasten your seat belts and prepare for a rocking landing,” Badshah said.

Chauhan, who remains the youngest nominee for Best Female Playback Singer for Mehboob Mere from the film Fiza (2000), has been nominated 17 times and won the award twice for the Dhoom (2004) title track Dhoom Machale and Omkara’s (2006) Beedi.

“This year, IIFA gives me a platform to entertain my extended family of fans from across the world. It’s going to be an amazing spectacle; we will rock Abu Dhabi!” she said.

Bollywood stars Ranveer Singh, Salman Khan, Varun Dhawan and Kriti Sanon are set to perform on the gala night while actors Farhan Akhtar and Abhishek Bachchan will play host along with actor Maniesh Paul.

Bollywood stars Farhan Akhtar and Abhishek Bachchan will host the IIFA Awards 2023 in Abu Dhabi's Etihad Arena along with actor and presenter Maniesh Paul. Photo: Wizcraft
Bollywood stars Farhan Akhtar and Abhishek Bachchan will host the IIFA Awards 2023 in Abu Dhabi's Etihad Arena along with actor and presenter Maniesh Paul. Photo: Wizcraft

"I’m excited to be headlining IIFA again with a performance that hopefully will be memorable to all those attending it," Singh said.

"I’m thrilled for this one because I will be performing at Yas Island, my home away from home. As the brand ambassador for such a spectacular destination, I cannot wait to showcase the island to my friends from the industry, as well as to those attending this event as an audience. I’m anticipating the most incredible IIFA experience to date at Yas because I know it will be epic in every way possible."

First held in London in 2000, the IIFA Awards were conceptualised by Mumbai event company Wizcraft International Entertainment and have been instrumental in boosting Bollywood's popularity globally.

Dubai hosted the event, in 2006, and so has Bangkok, New York, Colombo, Amsterdam, Madrid, Florida, Kuala Lumpur and Macau.

This year's event marked the first time it was held in Abu Dhabi, attended by more than 20,000 fans across two days, IIFA organisers said.

Tickets, starting at Dh110, are on sale now at etihadarena.ae

Scroll through the gallery for pictures from the IIFA Awards 2022 gala in Abu Dhabi

  • Actors Maniesh Paul, Riteish Deshmukh and Salman Khan hosted the 22nd IIFA Awards at the Etihad Arena on Yas Island, Abu Dhabi. All photos: IIFA2022
    Actors Maniesh Paul, Riteish Deshmukh and Salman Khan hosted the 22nd IIFA Awards at the Etihad Arena on Yas Island, Abu Dhabi. All photos: IIFA2022
  • Salman Khan arrived to the venue on a motorbike.
    Salman Khan arrived to the venue on a motorbike.
  • Actor Tiger Shroff was one of the first performers of the night.
    Actor Tiger Shroff was one of the first performers of the night.
  • Tiger Shroff is known for his high-energy dance moves.
    Tiger Shroff is known for his high-energy dance moves.
  • Shroff performed a mix of his hits, including 'Whistle Baja', 'Zindagi Aa Raha Hoon Main', 'Dus Bahane' and 'Jai Jai Shivshankar'.
    Shroff performed a mix of his hits, including 'Whistle Baja', 'Zindagi Aa Raha Hoon Main', 'Dus Bahane' and 'Jai Jai Shivshankar'.
  • Singer Jubin Natiyal won the Best Playback Singer (Male) for the song 'Raataan Lambiyan' from the film 'Shershaah'.
    Singer Jubin Natiyal won the Best Playback Singer (Male) for the song 'Raataan Lambiyan' from the film 'Shershaah'.
  • Asees Kaur also won Best Playback Singer (Female) for 'Raataan Lambiyan' from the film 'Shershaah'.
    Asees Kaur also won Best Playback Singer (Female) for 'Raataan Lambiyan' from the film 'Shershaah'.
  • Ahan Shetty won the Best Debut (Male) for his role in 'Tadap'.
    Ahan Shetty won the Best Debut (Male) for his role in 'Tadap'.
  • Actor Suniel Shetty handed the Best Debut (Male) award to his son Ahan Shetty.
    Actor Suniel Shetty handed the Best Debut (Male) award to his son Ahan Shetty.
  • Actress Divya Khosla Kumar performs.
    Actress Divya Khosla Kumar performs.
  • Rapper Yo Yo Singh and Guru Randhawa debuted their song 'Designer' at the IIFA Awards.
    Rapper Yo Yo Singh and Guru Randhawa debuted their song 'Designer' at the IIFA Awards.
  • The musicians were joined by Divya Khosla Kumar for a performance.
    The musicians were joined by Divya Khosla Kumar for a performance.
  • Punjabi pop star Guru Randhawa performs.
    Punjabi pop star Guru Randhawa performs.
  • Rapper Yo Yo Honey Singh on stage.
    Rapper Yo Yo Honey Singh on stage.
  • Actor Abhishek Bachchan appears on stage.
    Actor Abhishek Bachchan appears on stage.
  • Nora Fatehi on stage at the IIFA Awards 2022 in Abu Dhabi.
    Nora Fatehi on stage at the IIFA Awards 2022 in Abu Dhabi.
  • Nora Fatehi shared the stage with a young dancer, Kashni from Abu Dhabi, who she found via an Instagram scout.
    Nora Fatehi shared the stage with a young dancer, Kashni from Abu Dhabi, who she found via an Instagram scout.
  • Fatehi also debuted her new song 'Dirty Little Secrets' in Abu Dhabi.
    Fatehi also debuted her new song 'Dirty Little Secrets' in Abu Dhabi.
  • Filmmaker Vishnuvardhan's film 'Shershaah' won both Best Director and Best Picture.
    Filmmaker Vishnuvardhan's film 'Shershaah' won both Best Director and Best Picture.
  • Anurag Basu won Best Original Story for 'Ludo'.
    Anurag Basu won Best Original Story for 'Ludo'.
  • Sai Tamhankar with her award for Best Supporting Actress for her role in the film 'Mimi'.
    Sai Tamhankar with her award for Best Supporting Actress for her role in the film 'Mimi'.
  • Pankaj Tripathi won Best Supporting Actor for his role in 'Ludo'.
    Pankaj Tripathi won Best Supporting Actor for his role in 'Ludo'.
  • Kriti Sanon received the Best Actress for her role in the film 'Mimi'.
    Kriti Sanon received the Best Actress for her role in the film 'Mimi'.
  • Vicky Kaushal with his Best Actor for his role in 'Sardar Udham'.
    Vicky Kaushal with his Best Actor for his role in 'Sardar Udham'.
  • Abhishek Bachchan began his performance with the song 'Indiawale'.
    Abhishek Bachchan began his performance with the song 'Indiawale'.
  • Abhishek Bachchan performs. His was one of the most well-received performances of the night.
    Abhishek Bachchan performs. His was one of the most well-received performances of the night.
  • Aishwarya Rai Bachchan and Aaradhya dancing as they watch Abhishek Bachchan perform.
    Aishwarya Rai Bachchan and Aaradhya dancing as they watch Abhishek Bachchan perform.
  • Aishwarya Rai Bachchan and daughter Aaradhya enjoy Abhishek's performance on the front row.
    Aishwarya Rai Bachchan and daughter Aaradhya enjoy Abhishek's performance on the front row.
  • Ananya Panday performs.
    Ananya Panday performs.
  • Actress Sara Ali Khan performs.
    Actress Sara Ali Khan performs.
  • Abhishek Bachchan performs.
    Abhishek Bachchan performs.
  • Ananya Panday's first ever live performance didn't seem like one. She aced it like a seasoned performer.
    Ananya Panday's first ever live performance didn't seem like one. She aced it like a seasoned performer.
  • Sara Ali Khan delivered a high-energy set on stage.
    Sara Ali Khan delivered a high-energy set on stage.
  • For his performance, Shahid Kapoor made his entrance with the song 'Yaad Aa Raha Hai' via a small platform above the audience.
    For his performance, Shahid Kapoor made his entrance with the song 'Yaad Aa Raha Hai' via a small platform above the audience.
  • Kapoor's performance was a tribute to Bollywood singer and composer Bappi Lahiri, who died in February.
    Kapoor's performance was a tribute to Bollywood singer and composer Bappi Lahiri, who died in February.
  • Kapoor also pulled actress Ananya Panday from the audience.
    Kapoor also pulled actress Ananya Panday from the audience.
  • Lahiri was known for introducing Bollywood to disco and electronic music. For Kapoor's performance, the Etihad Arena was converted into a disco hall.
    Lahiri was known for introducing Bollywood to disco and electronic music. For Kapoor's performance, the Etihad Arena was converted into a disco hall.
  • Kapoor was also joined by Nora Fatehi for a song.
    Kapoor was also joined by Nora Fatehi for a song.
  • Kapoor's tribute to Lahiri was the final performance of the night.
    Kapoor's tribute to Lahiri was the final performance of the night.
The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

The specs: 2019 Cadillac XT4

Price, base: Dh145,000

Engine: 2.0-litre turbocharged in-line four-cylinder engine

Transmission: Nine-speed automatic

Power: 237hp @ 5,000rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 8.7L / 100km

Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

The cost of Covid testing around the world

Egypt

Dh514 for citizens; Dh865 for tourists

Information can be found through VFS Global.

Jordan

Dh212

Centres include the Speciality Hospital, which now offers drive-through testing.

Cambodia

Dh478

Travel tests are managed by the Ministry of Health and National Institute of Public Health.

Zanzibar

AED 295

Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.

Abu Dhabi

Dh85

Abu Dhabi’s Seha has test centres throughout the UAE.

UK

From Dh400

Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.

The essentials

What: Emirates Airline Festival of Literature

When: Friday until March 9

Where: All main sessions are held in the InterContinental Dubai Festival City

Price: Sessions range from free entry to Dh125 tickets, with the exception of special events.

Hot Tip: If waiting for your book to be signed looks like it will be timeconsuming, ask the festival’s bookstore if they have pre-signed copies of the book you’re looking for. They should have a bunch from some of the festival’s biggest guest authors.

Information: www.emirateslitfest.com
 

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Children who witnessed blood bath want to help others

Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.

As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.

Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.

“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”

Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.

“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”

Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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

UAE currency: the story behind the money in your pockets
'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Afro%20salons
%3Cp%3E%3Cstrong%3EFor%20women%3A%3C%2Fstrong%3E%3Cbr%3ESisu%20Hair%20Salon%2C%20Jumeirah%201%2C%20Dubai%3Cbr%3EBoho%20Salon%2C%20Al%20Barsha%20South%2C%20Dubai%3Cbr%3EMoonlight%2C%20Al%20Falah%20Street%2C%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3EFor%20men%3A%3C%2Fstrong%3E%3Cbr%3EMK%20Barbershop%2C%20Dar%20Al%20Wasl%20Mall%2C%20Dubai%3Cbr%3ERegency%20Saloon%2C%20Al%20Zahiyah%2C%20Abu%20Dhabi%3Cbr%3EUptown%20Barbershop%2C%20Al%20Nasseriya%2C%20Sharjah%3C%2Fp%3E%0A
Key developments

All times UTC 4

Tips%20for%20holiday%20homeowners
%3Cp%3EThere%20are%20several%20factors%20for%20landlords%20to%20consider%20when%20preparing%20to%20establish%20a%20holiday%20home%3A%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3E%3Cstrong%3ERevenue%20potential%20of%20the%20unit%3A%3C%2Fstrong%3E%20location%2C%20view%20and%20size%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EDesign%3A%20furnished%20or%20unfurnished.%3C%2Fstrong%3E%20Is%20the%20design%20up%20to%20standard%2C%20while%20being%20catchy%20at%20the%20same%20time%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EBusiness%20model%3A%3C%2Fstrong%3E%20will%20it%20be%20managed%20by%20a%20professional%20operator%20or%20directly%20by%20the%20owner%2C%20how%20often%20does%20the%20owner%20wants%20to%20use%20it%20for%20personal%20reasons%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EQuality%20of%20the%20operator%3A%3C%2Fstrong%3E%20guest%20reviews%2C%20customer%20experience%20management%2C%20application%20of%20technology%2C%20average%20utilisation%2C%20scope%20of%20services%20rendered%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ESource%3A%20Adam%20Nowak%2C%20managing%20director%20of%20Ultimate%20Stay%20Vacation%20Homes%20Rental%3C%2Fem%3E%3C%2Fp%3E%0A
The%20Killer
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Call of Duty: Black Ops 6

Developer: Treyarch, Raven Software
Publisher:  Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5

THE SPECS

Engine: six-litre W12 twin-turbo

Transmission: eight-speed dual clutch auto

Power: 626bhp

Torque: 900Nm

Price: Dh940,160 (plus VAT)

On sale: Q1 2020

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%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

The bio

Favourite food: Japanese

Favourite car: Lamborghini

Favourite hobby: Football

Favourite quote: If your dreams don’t scare you, they are not big enough

Favourite country: UAE

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

SPECS
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Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Astra%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202022%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EAbdallah%20Abu%20Sheikh%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20technology%20investment%20and%20development%3Cbr%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%24500m%3C%2Fp%3E%0A
SUE%20GRAY'S%20FINDINGS
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Updated: November 16, 2022, 2:13 PM