It might look a little different to previous years, but Hollywood's awards season is steaming ahead.
A week after the Golden Globe Awards, the annual Critics' Choice Awards have feted the finest films and TV shows from the past year, with Chadwick Boseman, Carey Mulligan and Daniel Kaluuya among the night's winners.
The ceremony, which took place largely virtually on Sunday evening, was hosted by actor Taye Diggs, with a number of presenters appearing in a live studio while stars accepted awards via Zoom.
The Best Picture Award went to Nomadland, which tells the story of a woman (Frances McDormand), who loses her job in the recession, sells her belongings following her husband's death and buys a van, embarking upon a journey through America. Filmmaker Chloe Zhao also took home the Best Director Award for the acclaimed drama.
The film also won Best Cinematography and Best Adapted Screenplay, confirming its Oscars frontrunner status two days after the Academy voting window began.
Acting honours went to Mulligan, for her role in thriller Promising Young Woman, while the late Boseman was recognised for his performance as trumpeter Levee Green in Ma Rainey's Black Bottom with the Best Actor trophy.
The star died last year aged 43 after battling colon cancer.
Boseman’s wife, Simone Ledward Boseman, accepted the award on his behalf, appearing virtually at the ceremony.
"It has to be said aloud that for those of us who know Chad intimately, personally, professionally, those he taught, those he gave a word of advice, those who taught him — it is so hard to find a celebratory feeling in these moments," she said. "As proud as we are of him, yes for his work, but even more just for who he is as a person.
"But his work deserves this. His work in this film deserves this. He deserves this, and so he would always thank God first and foremost in everything," Ledward Boseman continued. "He would always honour his mother and his father. He would always acknowledge those who came before him, those who charted the path, those who gave him their gifts."
Ma Rainey also won two technical awards to finish the night in second with three awards, ahead of three other films on two.
Kaluuya was honoured with the Best Supporting Actor gong for his performance as Fred Hampton, the chairman of Chicago's Black Panther Party, in Judas and the Black Messiah. Maria Bakalova, meanwhile, nabbed Best Supporting Actress for her role in mockumentary Borat Subsequent Moviefilm, alongside Sacha Baron Cohen.
One of the night's most touching moments came courtesy of Alan Kim, who plays the stoic David in Minari, won the Best Young Actor award.
The 8-year-old burst into tears as he accepted the accolade, before revealing he was looking "forward to being in another movie soon".
The film, which centres around an immigrant family in the 1980s trying to better themselves by starting a farm in the US, also won Best Foreign Language Film.
The Crown swept the TV categories, with Netflix's royal biopic series picking up Best Drama Series for its fourth season.
Gillian Anderson, who portrayed prime minister Margaret Thatcher, was awarded Best Supporting Actress, while Josh O'Connor and Emma Corrin, who played Prince Charles and Princess Diana, walked away with Best Actor and Best Actress in a Drama Series respectively.
"Thank you so much. What an incredible collection of women to be nominated with," Corrin said as she accepted the award from London.
The Critics' Choice Awards are chosen by 400 members of North America's largest critics' organisation.
They are traditionally seen as a precursor to the Academy Awards, nominations for which will be revealed on Monday, March 15, with the season-crowning ceremony pushed back this year to Sunday, April 25.
- Additional reporting by AFP
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What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
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
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
UAE currency: the story behind the money in your pockets
The Saga Continues
Wu-Tang Clan
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