Matthew McConaughey has urged Americans to reassess their values after the killings at a school in his home town, Uvalde. EPA
Matthew McConaughey has urged Americans to reassess their values after the killings at a school in his home town, Uvalde. EPA
Matthew McConaughey has urged Americans to reassess their values after the killings at a school in his home town, Uvalde. EPA
Matthew McConaughey has urged Americans to reassess their values after the killings at a school in his home town, Uvalde. EPA

Matthew McConaughey and Uvalde: proud Texan hails from city of school shooting horror


Farah Andrews
  • English
  • Arabic

After Tuesday's deadly mass shooting at a school in the US, a number of Hollywood stars voiced their dismay and distress. For Matthew McConaughey, however, the horror is extremely close to home, as the actor is from Uvalde, Texas, where the attack took place.

McConaughey, 52, spoke about the killings at Robb Elementary School, calling for change in a post shared on social media.

"As you all are aware there was another mass shooting today, this time in my home town of Uvalde, Texas. Once again, we have tragically proven that we are failing to be responsible for the rights our freedoms grant us,” the Oscar winner wrote.

"As Americans, Texans, mothers and fathers, it's time we re-evaluate, and renegotiate our wants from our needs. We have to rearrange our values and find a common ground above this devastating American reality that has tragically become our children's issue.

"This is an epidemic we can control, and whichever side of the aisle we may stand on, we all know we can do better. We must do better. Action must be taken so that no parent has to experience what the parents in Uvalde and the others before them have endured.”

Matthew McConaughey: 'A certain honour of being a Texan'

McConaughey has spoken about his hometown in the past. He was born in the city, west of San Antonio, in 1969, and moved when his family relocated to Longview, Texas, in 1980.

In the years since he has "slipped in and out of town on numerous occasions", said the Uvalde Leader-News.

Matthew McConaughey was born in Uvalde, Texas, in 1969. AP Photo
Matthew McConaughey was born in Uvalde, Texas, in 1969. AP Photo

The actor considered moving from acting to public office, contemplating a 2022 run for Texas governor, saying he would only run if he was “best-equipped” or could make himself “useful".

However, it is something he ultimately ruled out in November.

"As a simple kid born in the little town of Uvalde, Texas, it never occurred to me that I would one day be considered for political leadership," McConaughey said as he announced he would not be running.

"It's a humbling and inspiring path to ponder. It is also a path that I'm choosing not to take at this moment."

At an Uvalde Area Chamber of Commerce event in February 2020, the actor made a public appearance with his mother, Kay McConaughey, and brother Mike McConaughey, also known as Rooster.

Kay, who was a teacher in the town, described it as "the most perfect place to raise children", and the Uvalde Leader-News reported that Matthew said "he didn’t learn to dream in Uvalde, he learnt to deal".

At the same event, his brother said of the town: "So many successful people came and learnt and left this town and went out and [succeeded]. This town is giving to people that live here."

The actor remains a proud Texan and lives in Austin, with his wife, Brazilian-American model Camila Alves, and their children, Levi, 13, Vida, 12, and Livingston, 9.

"In Texas, there is a certain honour of being a Texan that is a measure of doing something the best that you can. You have your name ... You have your nation — because you're American. You have, if you're a believer, because of God. And in Texas, you have a fourth measure. It's because you're a Texan," he told ABC in 2016.

"The Texas I grew up in was not insular at all, there is a certain thing that goes about Texans that says, ‘Go, out, use your passport, go travel all around the world, go see other places, go as a Texan, go venture out there.' You know, the rugged individual. It wasn't insular in that way, like a lot of places in the South might be and are.

"I like to say I live in Austin, Texas, because I can live where I want to."

The city of Uvalde, Texas

By Texan standards, Uvalde is a relatively small city with a population of about 15,860, statistics compiled by worldpopulationreview.com show, with mainly Hispanic and Latino communities. It is part of Uvalde County, about 130 kilometres west of San Antonio and 87km east of the Mexican border.

An aerial view of Robb Elementary School where the shooting took place. Getty Images / AFP
An aerial view of Robb Elementary School where the shooting took place. Getty Images / AFP

"Uvalde is the iconic Texas of Western movies. Indigenous peoples used the hill south of town on the Leona river as a lookout for centuries and in 1849 the United States Army chose this strategic location to build Fort Inge," the City of Uvalde website reads.

"Uvalde is on the edge of the infamous Nueces Strip where lawmen hunted down outlaws headed towards the border. One of the outlaws later became Uvalde’s Sheriff, John King Fisher."

Attractions in the area include Cook's Slough Nature Park, the Aviation Museum of Texas at Garner Field, the Sahawe Indian Outdoor Theatre and the Janey Slaughter Briscoe Grand Opera House.

Latest photos from Uvalde, Texas after the school shooting:

  • Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
    Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
  • Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
    Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
  • Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
    Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
  • A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
    A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
  • A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
    A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
  • Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
    Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
  • Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
    Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
  • A choir sings in front of the memorial. Reuters
    A choir sings in front of the memorial. Reuters
  • People pray in front of memorial crosses. Reuters
    People pray in front of memorial crosses. Reuters
  • Nineteen children and two adults were killed in the shooting. AFP
    Nineteen children and two adults were killed in the shooting. AFP
  • People visit a memorial for the victims. AFP
    People visit a memorial for the victims. AFP
  • Flowers are left outside the school. AFP
    Flowers are left outside the school. AFP
  • Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
    Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
  • Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
    Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
  • A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
    A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
  • Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
    Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
  • Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
    Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
  • The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
    The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
  • Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
    Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
  • People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
    People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
  • A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
    A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
  • Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
    Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
  • Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
    Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
  • A makeshift memorial in front of Robb Elementary School. AFP
    A makeshift memorial in front of Robb Elementary School. AFP
  • Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
    Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
  • Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
    Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
  • A vigil for the victims of the mass shooting at Robb Elementary School. AFP
    A vigil for the victims of the mass shooting at Robb Elementary School. AFP
  • A young mourner at the vigil in Uvalde, Texas. AFP
    A young mourner at the vigil in Uvalde, Texas. AFP
  • Families at the vigil. AFP
    Families at the vigil. AFP
  • A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
    A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
  • Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
    Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
  • Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
    Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
  • Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
    Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
  • Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
    Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
  • Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
    Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
  • A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
    A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
  • Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
    Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
  • A woman and child leave the Civic Centre. Reuters
    A woman and child leave the Civic Centre. Reuters
'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

if you go
Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

UFC%20in%20Abu%20Dhabi
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Sri Lanka-India Test series schedule

 

  • 1st Test India won by 304 runs at Galle
  • 2nd Test Thursday-Monday at Colombo
  • 3rd Test August 12-16 at Pallekele
Eyasses squad

Charlie Preston (captain) – goal shooter/ goalkeeper (Dubai College)

Arushi Holt (vice-captain) – wing defence / centre (Jumeriah English Speaking School)  

Olivia Petricola (vice-captain) – centre / wing attack (Dubai English Speaking College)

Isabel Affley – goalkeeper / goal defence (Dubai English Speaking College)

Jemma Eley – goal attack / wing attack (Dubai College)

Alana Farrell-Morton – centre / wing / defence / wing attack (Nord Anglia International School)

Molly Fuller – goal attack / wing attack (Dubai College)

Caitlin Gowdy – goal defence / wing defence (Dubai English Speaking College)

Noorulain Hussain – goal defence / wing defence (Dubai College)

Zahra Hussain-Gillani – goal defence / goalkeeper (British School Al Khubairat)

Claire Janssen – goal shooter / goal attack (Jumeriah English Speaking School)         

Eliza Petricola – wing attack / centre (Dubai English Speaking College)

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Aahid Al Khalediah II, Pat Cosgrave (jockey), Helal Al Alawi (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 2,200m; Winner: Whistle, Harry Bentley, Abdallah Al Hammadi

6pm: Wathba Stallions Cup - Maiden (PA) Dh70,000 (T) 1,600m; Winner: Alsaied, Szczepan Mazur, Ibrahim Al Hadhrami

6.30pm: Emirates Fillies Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Mumayaza, Antonio Fresu, Eric Lemartinel

7pm: Emirates Colts Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi

7.30pm: President’s Cup – Group 1 (PA) Dh2,500,000 (T) 2,200m; Winner: Somoud, Richard Mullen, Jean de Roualle

8pm: President’s Cup – Listed (TB) Dh380,000 (T) 1,400m; Winner: Medahim, Richard Mullen, Satish Seemar

The specs

Price, base / as tested Dh135,000

Engine 1.6L turbo

Gearbox Six speed automatic with manual and sports mode

Power 165hp @ 6,000rpm

Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The specs
Engine: 2.0-litre turbo 4-cyl

Transmission: eight-speed auto

Power: 190bhp

Torque: 300Nm

Price: Dh169,900

On sale: now 

Brief scoreline:

Manchester United 2

Rashford 28', Martial 72'

Watford 1

Doucoure 90'

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ESingle%20front-axle%20electric%20motor%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E218hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E330Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%3Cbr%3E%3Cstrong%3EMax%20touring%20range%3A%20%3C%2Fstrong%3E402km%20(claimed)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh215%2C000%20(estimate)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ESeptember%3C%2Fp%3E%0A
Harry%20%26%20Meghan
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELiz%20Garbus%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Duke%20and%20Duchess%20of%20Sussex%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
MATCH INFO

What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae

UAE Premiership

Results
Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Fixture
Friday, March 29, Abu Dhabi Harlequins v Jebel Ali Dragons, The Sevens, Dubai

Coffee: black death or elixir of life?

It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?

Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.

The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.

The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.

Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver. 

The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.

But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.

Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.

It also raises blood pressure, which is largely problematic for people with existing conditions.

So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.

Rory Reynolds

 

 

Results

1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000

2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000

3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000

The design

The protective shell is covered in solar panels to make use of light and produce energy. This will drastically reduce energy loss.

More than 80 per cent of the energy consumed by the French pavilion will be produced by the sun.

The architecture will control light sources to provide a highly insulated and airtight building.

The forecourt is protected from the sun and the plants will refresh the inner spaces.

A micro water treatment plant will recycle used water to supply the irrigation for the plants and to flush the toilets. This will reduce the pavilion’s need for fresh water by 30 per cent.

Energy-saving equipment will be used for all lighting and projections.

Beyond its use for the expo, the pavilion will be easy to dismantle and reuse the material.

Some elements of the metal frame can be prefabricated in a factory.

 From architects to sound technicians and construction companies, a group of experts from 10 companies have created the pavilion.

Work will begin in May; the first stone will be laid in Dubai in the second quarter of 2019. 

Construction of the pavilion will take 17 months from May 2019 to September 2020.

Company%C2%A0profile
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RESULT

Leeds United 1 Manchester City 1
Leeds:
 Rodrigo (59')
Man City: Sterling (17')

Man of the Match: Rodrigo Moreno (Leeds)

LIKELY TEAMS

South Africa
Faf du Plessis (captain), Dean Elgar, Aiden Markram, Hashim Amla, AB de Villiers, Quinton de Kock (wkt), Vernon Philander, Keshav Maharaj, Kagiso Rabada, Morne Morkel, Lungi Ngidi.

India (from)
Virat Kohli (captain), Murali Vijay, Lokesh Rahul, Cheteshwar Pujara, Rohit Sharma, Ajinkya Rahane, Hardik Pandya, Dinesh Karthik (wkt), Ravichandran Ashwin, Bhuvneshwar Kumar, Ishant Sharma, Mohammad Shami, Jasprit Bumrah.

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

Updated: May 11, 2023, 6:14 AM