• Beyonce received the maximum number of nominations for the 2023 Grammys, with nine nods. Reuters
    Beyonce received the maximum number of nominations for the 2023 Grammys, with nine nods. Reuters
  • Harry Styles is nominated for six Grammy Awards. The next ceremony will take place on February 5. Invision / AP
    Harry Styles is nominated for six Grammy Awards. The next ceremony will take place on February 5. Invision / AP
  • Adele will go head to head with Beyonce in the Album of the Year category. Reuters
    Adele will go head to head with Beyonce in the Album of the Year category. Reuters
  • Kendrick Lamar is nominated for eight awards. AP Photo
    Kendrick Lamar is nominated for eight awards. AP Photo
  • Mary J Blige bagged six nominations. Invision / AP
    Mary J Blige bagged six nominations. Invision / AP
  • DJ Khaled also has six nods. Invision / AP, File
    DJ Khaled also has six nods. Invision / AP, File
  • Taylor Swift is nominated for Best Country Song and Song of the Year. AFP
    Taylor Swift is nominated for Best Country Song and Song of the Year. AFP
  • Wet Leg is nominated for Best New Artist and Best Alternative Music Album. Reuters
    Wet Leg is nominated for Best New Artist and Best Alternative Music Album. Reuters
  • Coldplay have three nominations. Reuters
    Coldplay have three nominations. Reuters
  • Lizzo has five nominations. Reuters
    Lizzo has five nominations. Reuters
  • Doja Cat has four nominations. Reuters
    Doja Cat has four nominations. Reuters
  • Yeah Yeah Yeahs' album Cool It Down is nominated for Best Alternative Music Album. AFP
    Yeah Yeah Yeahs' album Cool It Down is nominated for Best Alternative Music Album. AFP

Grammys 2023 nominations: Beyonce and Adele face off in main categories


  • English
  • Arabic

Six years after Adele's 25 shut out Beyonce's culture-shaking Lemonade, the pop stars will face off again in the main categories at the Grammy Awards on Sunday night.

Beyonce leads the pack with nine chances at Grammys gold, followed by rapper Kendrick Lamar with eight. Adele and fellow balladeer Brandi Carlile scored seven nods each.

Beyonce's Renaissance, a pulsating collection of club tracks, and Adele's introspective ode to the ugly cry, 30, will compete for Album of the Year with Harry's House by Harry Styles, Special by Lizzo and entries from ABBA, Bad Bunny, Mary J Blige, Brandi Carlile and Coldplay.

Kendrick Lamar is in the running for Album of the Year. AFP
Kendrick Lamar is in the running for Album of the Year. AFP

The nominations have brought Beyonce a career total to 88, tying her with husband, Jay-Z, as the most-nominated artist in Grammys history. But she has never won the album award, even though she has won the most Grammys of any female artist, having scooped 28.

Classical conductor Georg Solti, who has 31 Grammys, holds the record for most wins overall. But Beyonce could break that.

In 2017, Adele, who won Album of the Year for 25, said at the time that she thought the award should have gone to Beyonce.

Beyonce's single Break My Soul will also compete for Record and Song of the Year against Adele's Easy on Me. Taylor Swift's 10-minute version of her 2012 song All Too Well has also landed a nod for best song. Swift's latest album, Midnights, was released after this year's eligibility window, which ran from October 2021 to September 2022.

In the Best New Artist category, contenders include Italian rock band Maneskin, Brazilian singer Anitta and American singer-songwriter Molly Tuttle.

The Grammys will be handed out as part of a ceremony in Los Angeles on Sunday. Winners will be chosen by the near-13,000 musicians, producers and songwriters who belong to the Recording Academy.

The awards will be broadcast live on US network CBS and streamed on Paramount+.

Scroll through the gallery below to see Grammy winners from 2022

  • Olivia Rodrigo accepts the Grammy award for Best Pop Vocal Album for 'Sour' during the 64th Annual Grammy Awards show in Las Vegas, Nevada. Reuters
    Olivia Rodrigo accepts the Grammy award for Best Pop Vocal Album for 'Sour' during the 64th Annual Grammy Awards show in Las Vegas, Nevada. Reuters
  • Anderson . Paak and Bruno Mars (R) of Silk Sonic accept the award for Record of the Year for 'Leave the Door Open' during the 64th Annual Grammy Awards. Reuters
    Anderson . Paak and Bruno Mars (R) of Silk Sonic accept the award for Record of the Year for 'Leave the Door Open' during the 64th Annual Grammy Awards. Reuters
  • Taylor Eigsti pose in the press room with his Grammy for Best Contemporary Instrumental Album for 'Tree Falls,' during the 64th annual Grammy Awards. EPA
    Taylor Eigsti pose in the press room with his Grammy for Best Contemporary Instrumental Album for 'Tree Falls,' during the 64th annual Grammy Awards. EPA
  • DJ Black Coffee and Esona Maphumulo accept the Best Dance/Electronic Album. AFP
    DJ Black Coffee and Esona Maphumulo accept the Best Dance/Electronic Album. AFP
  • Baby Keem accepts the Grammy award for Best Rap Performance. Reuters
    Baby Keem accepts the Grammy award for Best Rap Performance. Reuters
  • Jon Batiste, winner of the awards for best American roots performance for 'Cry,' best American roots song for 'Cry,' best music video for 'Freedom,' best score soundtrack for visual media for 'Soul,' and album of the year for 'We Are'. AP
    Jon Batiste, winner of the awards for best American roots performance for 'Cry,' best American roots song for 'Cry,' best music video for 'Freedom,' best score soundtrack for visual media for 'Soul,' and album of the year for 'We Are'. AP
  • Carrie Underwood, winner of the award for best roots gospel album for 'My Savior,' poses in the press room. AP
    Carrie Underwood, winner of the award for best roots gospel album for 'My Savior,' poses in the press room. AP
  • Jazmine Sullivan, winner of the awards for best R&B performance for 'Pick Up Your Feelings,' and best R&B album for 'Heaux Tales,' poses in the press room. AP
    Jazmine Sullivan, winner of the awards for best R&B performance for 'Pick Up Your Feelings,' and best R&B album for 'Heaux Tales,' poses in the press room. AP
  • St. Vincent, winner of Best Alternative Music Album for 'Daddy's Home' poses in the press room. AFP
    St. Vincent, winner of Best Alternative Music Album for 'Daddy's Home' poses in the press room. AFP
  • Joseph Patel, from left, Questlove, David Dinerstein and Robert Fyvolent, winners of the award for best music film for 'Summer of Soul,' pose in the press room. AP
    Joseph Patel, from left, Questlove, David Dinerstein and Robert Fyvolent, winners of the award for best music film for 'Summer of Soul,' pose in the press room. AP
  • The Brothers Osborne accept the trophy for Best Country Duo Performance during the the 64th Annual Grammy Awards pre-telecast show in Las Vegas. AFP
    The Brothers Osborne accept the trophy for Best Country Duo Performance during the the 64th Annual Grammy Awards pre-telecast show in Las Vegas. AFP

Here's a list of key nominees for the Grammy Awards 2023

Record of the Year

Don’t Shut Me Down, ABBA

Easy on Me, Adele

Break My Soul, Beyonce

Good Morning Gorgeous, Mary J Blige

You and Me on the Rock, Brandi Carlile featuring Lucius

Woman, Doja Cat

Bad Habit, Steve Lacy

The Heart Part 5, Kendrick Lamar

About Damn Time, Lizzo

As It Was, Harry Styles

Album of the Year

Voyage, ABBA

30, Adele

Un Verano Sin Ti, Bad Bunny

Renaissance, Beyonce

Good Morning Gorgeous (Deluxe), Mary J Blige

In These Silent Days, Brandi Carlile

Music of the Spheres, Coldplay

Mr Morale & the Big Steppers, Kendrick Lamar

Special, Lizzo

Harry’s House, Harry Styles

Song of the Year

Abcdefu, Gayle

About Damn Time, Lizzo

All Too Well (10 Minute Version) (The Short Film), Taylor Swift

As It Was, Harry Styles

Bad Habit, Steve Lacy

Break My Soul, Beyonce

Easy on Me, Adele

God Did, DJ Khaled featuring Rick Ross, Lil Wayne, Jay-Z, John Legend and Fridayy

The Heart Part 5, Kendrick Lamar

Just Like That, Bonnie Raitt

Best New Artist

Anitta

Omar Apollo

Domi & JD Beck

Muni Long

Samara Joy

Latto

Maneskin

Tobe Nwigwe

Molly Tuttle

Wet Leg

Best Pop Solo Performance

Easy on Me, Adele

Moscow Mule, Bad Bunny

Woman, Doja Cat

Bad Habit, Steve Lacy

About Damn Time, Lizzo

As It Was, Harry Styles

Best Pop Duo/Group Performance

Don’t Shut Me Down, ABBA

Bam Bam, Camila Cabello featuring Ed Sheeran

My Universe, Coldplay and BTS

I Like You (A Happier Song), Post Malone and Doja Cat

Unholy, Sam Smith and Kim Petras

Best Traditional Pop Vocal Album

Higher, Michael Buble

When Christmas Comes Around…, Kelly Clarkson

I Dream of Christmas (Extended), Norah Jones

Evergreen, Pentatonix

Thank You, Diana Ross

Best Pop Vocal Album

Voyage, ABBA

30, Adele

Music of the Spheres, Coldplay

Special, Lizzo

Harry’s House, Harry Styles

Best Dance/Electric Recording

Break My Soul, Beyonce

Rosewood, Bonobo

Don’t Forget My Love, Diplo and Miguel

I’m Good (Blue), David Guetta and Bebe Rexha

Intimidated, Kaytranada featuring Her

On My Knees, Rufus du Sol

Best Dance/Electronic Music Album

Renaissance, Beyonce

Fragments, Bonobo

Diplo, Diplo

The Last Goodbye, Odesza

Surrender, Rufus du Sol

Best Rap Album

God Did, DJ Khaled

I Never Liked You, Future

Come Home the Kids Miss You, Jack Harlow

Mr Morale & the Big Steppers, Kendrick Lamar

It’s Almost Dry, Pusha T

Best Rap Performance

God Did, DJ Khaled featuring Rick Ross, Lil Wayne, Jay-Z, John Legend and Fridayy

Vegas, Doja Cat

Pushin P, Gunna and Future featuring Young Thug

F N F (Let’s Go), Hitkidd and GloRilla

The Heart Part 5, Kendrick Lamar

Best Rap Song

Churchill Downs, Jack Harlow featuring Drake

God Did, DJ Khaled featuring Rick Ross, Lil Wayne, Jay-Z, John Legend and Fridayy

The Heart Part 5, Kendrick Lamar

Pushin P, Gunna and Future featuring Young Thug

Wait for U, Future featuring Drake and Tems

Best Latin Pop Album

Aguilera, Christina Aguilera

Pasieros, Ruben Blades and Boca Livre

De Adentro Pa Afuera, Camilo

Viajante, Fonseca

Dharma+, Sebastian Yatra

Best Musica Urbana Album

Trap Cake, Vol 2, Rauw Alejandro

Un Verano Sin Ti, Bad Bunny

Legendaddy, Daddy Yankee

La 167, Farruko

The Love & Sex Tape, Maluma

Best Alternative Music Album

We, Arcade Fire

Dragon New Warm Mountain I Believe in You, Big Thief

Fossora, Bjork

Wet Leg, Wet Leg

Cool It Down, Yeah Yeah Yeahs

Best R&B Performance

Virgo’s Groove, Beyonce

Hurt Me So Good, Jazmine Sullivan

Over, Lucky Daye

Here With Me, Mary J Blige featuring Anderson .Paak

Hrs & Hrs, Muni Long

Best R&B Song

Cuff It, Beyonce)

Good Morning Gorgeous, Mary J Blige

Hrs & Hrs, Muni Long

Hurt Me So Good, Jazmine Sullivan

Please Don’t Walk Away, PJ Morton

Best R&B Album

Good Morning Gorgeous (Deluxe), Mary J Blige

Breezy (Deluxe), Chris Brown

Black Radio III, Robert Glasper

Candydrip, Lucky Daye

Watch the Sun, PJ Morton

Best Country Solo Performance

Heartfirst, Kelsea Ballerini

Something in the Orange, Zach Bryan

In His Arms, Miranda Lambert

Circles Around This Town, Maren Morris

Live Forever, Willie Nelson

Best Country Duo/Group Performance

Wishful Drinking, Ingrid Andress and Sam Hunt

Midnight Rider’s Prayer, Brothers Osborne

Outrunnin’ Your Memory, Luke Combs and Miranda Lambert

Does He Love You — Revisited, Reba McEntire and Dolly Parton

Never Wanted to Be That Girl, Carly Pearce and Ashley McBryde

Going Where the Lonely Go, Robert Plant and Alison Krauss

Best Country Song

Circles Around This Town, Maren Morris

Doin’ This, Luke Combs

I Bet You Think About Me (Taylor’s Version) (From the Vault), Taylor Swift

If I Was a Cowboy, Miranda Lambert

I’ll Love You Till The Day I Die, Willie Nelson

‘Til You Can’t, Cody Johnson

Best Country Album

Growin’ Up, Luke Combs

Palomino, Miranda Lambert

Ashley McBryde Presents: Lindeville, Ashley McBryde

Humble Quest, Maren Morris

A Beautiful Time, Willie Nelson

Best Rock Performance

So Happy It Hurts, Bryan Adams

Old Man, Beck

Wild Child, The Black Keys

Broken Horses, Brandi Carlie

Crawl!, Idles

Patent Number 9, Ozzy Osbourne featuring Jeff Beck

Holiday, Turnstile

Best Rock Song

Black Summer, Red Hot Chili Peppers

Blackout, Turnstile

Broken Horses, Brandi Carlile

Harmonia’s Dream, The War on Drugs

Patient Number 9, Ozzy Osbourne featuring Jeff Beck

Best Rock Album

Dropout Boogie, The Black Keys

The Boy Named If, Elvis Costello & the Imposters

Crawler, Idles

Mainstream Sellout, Machine Gun Kelly

Patient Number 9, Ozzy Osbourne

Lucifer on the Sofa, Spoon

Best Global Music Performance

Udhero Na, Arooj Aftab and Anoushka Shankar

Gimme Love, Matt B and Eddy Kenzo

Last Last, Burna Boy

Neva Bow Down, Rocky Dawuni featuring Blvk H3ro

Bayethe, Wouter Kellerman, Zakes Bantwini and Nomcebo Zikode

Best Global Music Album

Shuruaat, Berklee Indian Ensemble

Love, Damini, Burna Boy

Queen of Sheba, Angelique Kidjo and Ibrahim Maalouf

Between Us... (Live), Anoushka Shankar, Metropole Orkest and Jules Buckley featuring Manu Delago

Sakura, Masa Takumi

Best Comedy Album

The Closer, Dave Chappelle

Comedy Monster, Jim Gaffigan

A Little Brains, A Little Talent, Randy Rainbow

Sorry, Louis CK

We All Scream, Patton Oswalt

Best Compilation Soundtrack for Visual Media

Elvis, Various Artists

Encanto, Various Artists

Stranger Things: Soundtrack Ffrom the Netflix Series, Season 4 (Vol 2), Various Artists

Top Gun: Maverick, Harold Faltermeyer, Lady Gaga, Hans Zimmer and Lorne Balfe

West Side Story, Various Artists

Best Score Soundtrack for Video Games and Other Interactive Media

Aliens: Fireteam Elite, Austin Wintory

Assassin’s Creed Valhalla: Dawn of Ragnarok, Stephanie Economou

Call of Duty: Vanguard, Bear McCreary

Marvel’s Guardians of the Galaxy, Richard Jacques

Old World, Christopher Tin

— Additional reporting by AFP and Reuters

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

BUNDESLIGA FIXTURES

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 
RB Leipzig v Freiburg (4.30pm) 
Hoffenheim v Hertha Berlin (4.30pm) 
Fortuna Dusseldorf v Paderborn  (4.30pm) 
Augsburg v Wolfsburg (4.30pm) 
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

The specs: 2018 Kia Picanto

Price: From Dh39,500

Engine: 1.2L inline four-cylinder

Transmission: Four-speed auto

Power: 86hp @ 6,000rpm

Torque: 122Nm @ 4,000rpm

Fuel economy, combined: 6.0L / 100km

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Key fixtures from January 5-7

Watford v Bristol City

Liverpool v Everton

Brighton v Crystal Palace

Bournemouth v AFC Fylde or Wigan

Coventry v Stoke City

Nottingham Forest v Arsenal

Manchester United v Derby

Forest Green or Exeter v West Brom

Tottenham v AFC Wimbledon

Fleetwood or Hereford v Leicester City

Manchester City v Burnley

Shrewsbury v West Ham United

Wolves v Swansea City

Newcastle United v Luton Town

Fulham v Southampton

Norwich City v Chelsea

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

The biog

Full name: Aisha Abdulqader Saeed

Age: 34

Emirate: Dubai

Favourite quote: "No one has ever become poor by giving"

Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%2C%20flat%20six-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eseven-speed%20PDK%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E510hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E470Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh634%2C200%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

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

AIDA%20RETURNS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarol%20Mansour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EAida%20Abboud%2C%20Carol%20Mansour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5.%2F5%3C%2Fp%3E%0A
%3Cp%3EMATA%0D%3Cbr%3EArtist%3A%20M.I.A%0D%3Cbr%3ELabel%3A%20Island%0D%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

Liverpool's all-time goalscorers

Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
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 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

 

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Updated: February 06, 2023, 5:01 AM