How do you solve a problem like Emily Cooper? You don’t.
You just watch her tumble from one ludicrous mistake of her own doing into another, tumbling — of course in designer brands from head-to-toe — while enjoying the ride.
The last time we saw Emily, the Chicago native in Paris, at the end of season two of Emily in Paris, she was at a crossroads in both her personal and professional lives.
Picking up in season three, Emily is confused.
So confused, in fact, that in a state of sheer panic within the first few minutes of episode one, she takes scissors to hair and, just like that, Emily in Paris comes with bangs.
Like most spur-of-the-moment irreversible hairstyle decisions, the choice to awkwardly chop the front part of her hair was not only a wrong one, but obviously the most dramatic too.
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But what else can we expect? Emily, whose name in the title is supposed to be pronounced with a French accent (Emilee) along with Paris (Paree), is like the title of the show: a fun, kitsch, dramatic, cheesy main character in a series that celebrates exactly all those things.
The first episode begins with an over-the-top, dramatic dream (or nightmare) sequence that somehow finds itself manifesting in Emily’s real life, while she faces some truly “difficult” choices.
Should Emily stay in Paris and continue to be chic, wonderful and stylish while effortlessly building her social media following and working for a new marketing agency run by her snobby, Parisian ex-boss Sylvie?
Or should she continue working for Savoir and return to Chicago where her mentor and boss Madeline encourages and believes in Emily’s talent and potential?
Her personal life isn't faring any better either.
Should Emily stay with Alfie, her down-to-earth banker boyfriend, who adores her but has to move back to London? Or should she pine over Gabriel, her neighbour and French chef who is now back with his ex-girlfriend, Camille, Emily’s close friend (or are they frenemies now)?
Poor Emily is truly in a tizzy, and in true main character spirit, with good intentions in her heart and a designer bag in hand, she will attempt to have it all — even if it means losing it all.
The world deserves a truly self-indulgent character and show such as Emily in Paris.
After what felt like a never-ending pandemic and many excellent but violent and sombre shows over the past few years, watching Emily have an existential crisis when an important dinner coincides with a farewell party for Alfie, is in equal measure hilarious and relaxing.
Emily in Paris in existential angst in the new season is all about the cheese. It’s important to make the distinction between being cheesy and being cringe. The latter is unacceptable but the first can truly be an art form.
Emily is cheesy enough, with her very “American” can-do positive attitude, her over-the-top, even arrogant confidence at work and her constant bad decisions that make her annoying, but not so much so that we don't feel invested in her life.
Season three of Emily in Paris delivers everything we loved in its first two seasons: a flawlessly enjoyable, easy, entertaining show to watch, that is also visually stunning.
There are scenic shots of Paris, full head-to-toe fashion runway looks, predictable plot twists, slightly ludicrous relationship dynamics, love triangles, witty lines and doing “diversity” authentically.
It must also be said, that while infuriatingly self-obsessed, Emily is a product of her generation: an annoying people pleaser but very well-intentioned. She wants it all and is confused at the same time but who isn’t?
Emily in Paris will be available on Netflix from December 21
The biog
Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.
His advice to anyone starting out in business is to have no fear as life is about taking on challenges.
“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.
"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”
Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.
He relaxes by spending time with his family at home, and enjoying his wife’s India cooking.
Drishyam 2
Directed by: Jeethu Joseph
Starring: Mohanlal, Meena, Ansiba, Murali Gopy
Rating: 4 stars
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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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.
MATCH INFO
Fixture: Thailand v UAE, Tuesday, 4pm (UAE)
TV: Abu Dhabi Sports
Pari
Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment
Director: Prosit Roy
Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani
Three stars
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
If you go
Flying
Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.
Touring
Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com
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.
Palestine and Israel - live updates
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
TEST SQUADS
Bangladesh: Mushfiqur Rahim (captain), Tamim Iqbal, Soumya Sarkar, Imrul Kayes, Liton Das, Shakib Al Hasan, Mominul Haque, Nasir Hossain, Sabbir Rahman, Mehedi Hasan, Shafiul Islam, Taijul Islam, Mustafizur Rahman and Taskin Ahmed.
Australia: Steve Smith (captain), David Warner, Ashton Agar, Hilton Cartwright, Pat Cummins, Peter Handscomb, Matthew Wade, Josh Hazlewood, Usman Khawaja, Nathan Lyon, Glenn Maxwell, Matt Renshaw, Mitchell Swepson and Jackson Bird.
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