The Gotham Awards took place in New York City on Monday evening, celebrating the best of independent cinema and television over the past 12 months.
Stars including Dakota Johnson, Mark Ruffalo, Julianne Moore and Maggie Gyllenhaal walked the red carpet, as the awards returned for a second time this year. The 2020 ceremony took place in January, after being delayed because of the coronavirus pandemic.
Scroll through the gallery above to see pictures from the red carpet
Netflix’s The Lost Daughter was the big winner on the night, taking the award for Best Feature, as well as two individual awards for director Gyllenhaal, for Breakthrough Director and Best Screenplay. The film’s star, Olivia Colman, won Outstanding Lead Performance.
Colman’s triumph was one of two tied wins in the award’s new gender-neutral acting categories. Frankie Faison also won Outstanding Lead Performance for The Killing of Kenneth Chamberlain, while in the Outstanding Performance in a New Series category, Thuso Mbedu won for The Underground Railroad alongside Ethan Hawke for The Good Lord Bird.
The Breakthrough Performer award went to Emilia Jones for her role in Apple’s CODA, while co-star Troy Kotsur won Outstanding Supporting Performance.
Netflix’s most popular series ever made, Squid Game, won its first major US award, taking the gong for Breakthrough Series – Long Format (over 40 minutes).
FX on Hulu’s Reservation Dogs took the prize for Breakthrough Series – Short Format (under 40 minutes).
Here is the full list of winners for the Gotham Awards 2021:
Best Feature
The Lost Daughter (Netflix)
Outstanding Lead Performance (tie)
Frankie Faison in The Killing of Kenneth Chamberlain (Gravitas Ventures)
Olivia Colman in The Lost Daughter (Netflix)
Outstanding Supporting Performance
Troy Kotsur in CODA (Apple)
Bingham Ray Breakthrough Director Award
Maggie Gyllenhaal for The Lost Daughter (Netflix)
Breakthrough Series (over 40 minutes)
Squid Game (Netflix)
Breakthrough Series (under 40 minutes)
Reservation Dogs (FX)
Breakthrough Nonfiction Series
Philly DA (Topic, Independent Lens, PBS)
Outstanding Performance in a New Series (tie)
Thuso Mbedu in The Underground Railroad (Amazon Studios)
Ethan Hawke in The Good Lord Bird (Showtime)
Best Documentary Feature
Flee (Neon)
Best International Feature
Drive My Car (Sideshow and Janus Films)
Best Screenplay
The Lost Daughter (Netflix)
Breakthrough Performer
Emilia Jones in CODA (Apple)
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Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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India cancels school-leaving examinations
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