Oscars to require Covid tests for all, vaccines for most

The Academy of Motion Picture Arts and Sciences will require guests at the 94th Oscars ceremony in March to show proof of Covid-19 vaccination and at least two negative results from PCR tests, a person with knowledge of the matter said on Thursday.

Performers and presenters at the film industry's highest honours must also undergo PCR testing, but will not need to show proof of vaccination, the source said.

Previously, The Hollywood Reporter said the Oscars would not mandate proof of vaccine, with or without a booster shot, for all those attending the ceremony, despite requiring its own employees to be vaccinated.

Face covering requirements will vary at the event on March 27 at the Dolby Theatre in Hollywood, according to the source.

Nominees and their guests in lower sections of the theatre will not be required to wear masks. They will be seated with more distance than usual between groups, the source said. The Dolby seats 3,317 people and 2,500 people will be invited.

Those seated in the mezzanine area may be required to wear masks, as they will sit shoulder-to-shoulder. Covid-19 cases are declining in Los Angeles County and organisers are consulting with government officials and infectious disease experts.

Comic actor Amy Schumer, actress Regina Hall and fellow comedienne Wanda Sykes will host the awards, making it the first time three women are emceeing the Oscars.

"I'm not sure who thought this was a good idea but I am hosting the Oscars, along with my good friend Wanda Sykes and Regina Hall," Schumer, an Emmy award-winning comic, writer and producer said during an appearance on Good Morning America. "I better go watch some movies."

This year’s show is all about uniting movie lovers, producer Will Packer said. “It’s apropos that we’ve lined up three of the most dynamic, hilarious women with very different comedic styles.”

Schumer is best known for her award-winning sketch show Inside Amy Schumer, while Hall is known for films such as Girls Trip, Scary Movie and The Best Man. Sykes, who created, wrote and stars in the Netflix sitcom The Upshaws, has appeared in films such as Bad Moms and Down to Earth, as well as TV shows including Curb Your Enthusiasm and black-ish. She's also won an Emmy for writing for The Chris Rock Show.

It’s the first time hosting for all three women and the first time in 35 years there has been this many hosts for one broadcast.

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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

Oscars to require Covid tests for all, vaccines for most

Attendees who do not fall into the performer or presenter categories will be required to show proof of vaccination, it is being reported

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