Celebrities and performers for the International Indian Film Academy Awards have started to arrive on Yas Island in Abu Dhabi for a weekend of celebrations.
The event will begin with IIFA Rocks on Friday, a night dedicated to music and fashion.
The IIFA Awards, which honours the best Hindi films and talents of the previous year, is usually held over a number of days, with a gala awards night as the finale, which will be on Saturday this year.
Etihad Arena will host both the shows, but properties across Yas Island are already abuzz with activity. Bollywood director Farah Khan Kunder and actor Aparshakti Khurana, who will host IIFA Rocks, were photographed outside the W Abu Dhabi — Yas Island, the official celebrity hotel for the weekend.
Scroll through the gallery below for pictures from rehearsals at the Etihad Arena:
Performers announced so far for the night include composer and singer Devi Sri Prasad, music whizz Tanishk Bagchi and singers Neha Kakkar, Asees Kaur, Ash King, Zahrah S Khan and Dhvani Bhanushali. Punjabi pop star Guru Randhawa and rapper Yo Yo Honey Singh will also present their new collaboration track, Designer.
On Saturday, actors Tiger Shroff and Shahid Kapoor, who are both known for their high-energy stage presence, will share the stage with Kartik Aaryan, Ananya Panday, Sara Ali Khan, Divya Khosla Kumar and Nora Fatehi. Abhishek Bachchan was also added as a performer on Tuesday.
“IIFA is like family to me and it feels good to come back and perform. After being disconnected physically for more than two years, celebrations help us unite. I am excited for this reunion of the industry to be happening as the world gets together again. And I am looking forward to entertaining, meeting fans and connecting with them globally," Bachchan said.
Bachchan's wife, Aishwarya Rai will be a guest on the night along with other stars including veteran actors Madhuri Dixit-Nene and Mithun Chakraborty. They will be joined by Lara Dutta Bhupathi, Tamannaah Bhatia, Nargis Fakhri, Bobby Deol, Arjun Rampal, Sanya Malhotra, Urvashi Rautela and film producer Boney Kapoor.
Oscar winner A R Rahman will also attend the event, and so will actors Vicky Kaushal, Kriti Sanon, Pankaj Tripathi, Fardeen Khan, Sohail Khan and Suniel Shetty. Director and producer Karan Johar, who was earlier meant to host IIFA Rocks before the event was rescheduled, will attend the awards night on Saturday.
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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.
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Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
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