Angela Bassett and Wakanda Forever top NAACP Image Awards

Angela Bassett won entertainer of the year at Saturday's NAACP Image Awards, along with acting trophies for the television series 9-1-1.and her role in Black Panther: Wakanda Forever.

The Marvel superhero sequel also won best motion picture at the ceremony, which was broadcast live on BET from Pasadena, California.

Viola Davis won outstanding actress for the action epic The Woman King, a project she championed and starred in. Will Smith won for the slavery drama Emancipation, his first release since last year's Academy Awards, where he slapped comedian Chris Rock on stage before winning his first best actor trophy.

“I never want to not be brave enough as a woman, as a black woman, as an artist," Davis said, referencing a quote from her character in the film, which she called her magnum opus. “I thank everyone who was involved with The Woman King because that was just nothing but high-octane bravery.”

Viola Davis poses with the award for outstanding actress in a motion picture for The Woman King in the press room at the 54th NAACP Image Awards. AP Photo

Abbott Elementary won for outstanding comedy series. Creator and series star Quinta Brunson invited her co-stars onstage and praised shows such as Black-ish for paving the way for her series.

Serena Williams received the Jackie Robinson Sports award, which recognises individuals in sports for high achievement in athletics along with their pursuit of social justice, civil rights and community involvement.

The 54th NAACP Image Awards were presented Saturday. The ceremony, which honours entertainers, athletes and writers of colour, was hosted by Queen Latifah. Special honourees included Dwyane Wade and Gabrielle Union and civil rights attorney Ben Crump.

NAACP Image Awards winners

Entertainer of the Year

Angela Bassett

Outstanding Motion Picture

Black Panther: Wakanda Forever

Outstanding Actor in a Motion Picture

Will Smith, Emancipation

Outstanding Actress in a Motion Picture

Viola Davis, The Woman King

Outstanding Supporting Actor in a Motion Picture

Tenoch Huerta, Black Panther: Wakanda Forever

Outstanding Supporting Actress in a Motion Picture

Angela Bassett, Black Panther: Wakanda Forever

Outstanding Comedy Series

Abbott Elementary

Outstanding Actor in a Comedy Series

Cedric The Entertainer, The Neighborhood

Outstanding Actress in a Comedy Series

Quinta Brunson, Abbott Elementary

Outstanding Supporting Actor in a Comedy Series

Tyler James Williams, Abbott Elementary

Outstanding Supporting Actress in a Comedy Series

Janelle James, Abbott Elementary

Outstanding Drama Series

P-Valley

Outstanding Actor in a Drama Series

Nicco Annan, P-Valley

Outstanding Actress in a Drama Series

Angela Bassett, 9-1-1

Outstanding Supporting Actor in a Drama Series

Cliff 'Method Man' Smith, Power Book II: Ghost

Outstanding Supporting Actress in a Drama Series

Loretta Devine, P-Valley

Outstanding Television Movie, Limited-Series or Dramatic Special

The Best Man: The Final Chapters

Outstanding Actor in a Television Movie, Limited-Series or Dramatic Special

Morris Chestnut, The Best Man: The Final Chapters

Outstanding Actress in a Television Movie, Limited-Series or Dramatic Special

Niecy Nash-Betts, Dahmer — Monster: The Jeffrey Dahmer Story

Outstanding Supporting Actor in a Television Movie, Limited-Series or Dramatic Special

Keith David, From Scratch

Outstanding Supporting Actress in a Television Movie, Limited-Series or Dramatic Special

Nia Long, The Best Man: The Final Chapters

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

Angela Bassett and Wakanda Forever top NAACP Image Awards

The actress won entertainer of the year at the awards, which were hosted by Queen Latifah

NAACP Image Awards winners

Ten tax points to be aware of in 2026