Bond actor Daniel Craig receives a star on the Hollywood Walk of Fame

Days after his final film as James Bond premiered in London, Daniel Craig was honoured with a star on the Hollywood Walk of Fame.

The 007 agent's pink and terrazzo star, the 2,704th on the Walk of Fame, is located on the appropriately numbered 7007 Hollywood Boulevard. It is also fittingly placed next to that of Roger Moore, who played Bond in seven films from 1973 to 1985.

Daniel Craig's new star on the Hollywood Walk of Fame. EPA

“I never thought I'd hear myself say this but you know, it's an absolute honour to be walked all over in Hollywood,” joked Craig at the unveiling ceremony. “If happiness was measured by the company we keep then me being on this pavement surrounded by all of these legends makes me a very, very, very happy man.”

No Time to Die marks Craig's fifth and final outing as the suave British Secret Service agent, ending a role that has spanned 15 years. After three delays because of the coronavirus pandemic, the film garnered about $121 million globally at the box office on its opening weekend.

Rami Malek, who plays villain Safin in No Time to Die, was present to celebrate Craig’s latest accolade. Malek shared his memories of meeting the British actor for the first time.

Rami Malek was present at the star inauguration ceremony for Daniel Craig. EPA

"Having sought me out, he grabs me by the shoulders and he says: 'It's going to be OK.' And it seems like a funny thing to say to a guy who happens to be playing a super villain and your nemesis, but that's just the kind of guy Daniel is," Malek said.

"He's as fastidious about his craft as he is about his empathy for everyone around him. He has this ability to hold these two potentially opposing things at the same time, and an incredible amount of talent and responsibility and an incredible warmth and an acute awareness for what those around him need," said Malek.

Craig will next appear in Shakespeare's Macbeth on Broadway next March.

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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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