Beyonce, Taylor Swift and Adele are among the nominees who will make or break records on Sunday night, as the Grammys 2023 take place.
Six years after Adele's 25 shut out Beyonce's culture-shaking Lemonade, the pop stars will face off again in the main categories.
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.
The nominations have brought Beyonce's career total to 88, tying her with husband Jay-Z as the most-nominated artist in Grammys history. But she has never won the Best Album award, even though she has won the most Grammys of any female artist, having scooped 28.
Is this the night she wins the top accolade?
Classical conductor Georg Solti, who has 31 Grammys, holds the record for most wins overall. But Beyonce could also break that.
Here's how to stay up to date with all the action.
When are the Grammys 2023?
They take place on Sunday, February 5 at 8pm to 11.30pm Eastern time.
That's 5am to 8.30am on Monday, February 6 in the UAE. That's from 1am on Monday in the UK.
Where are the Grammys 2023 taking place?
They will be streamed live from the Crypto.com Arena in Los Angeles, US.
How can I watch the Grammys 2023?
The main ceremony will be broadcast live on the CBS Television Network and streamed live and on-demand on Paramount+.
International viewers can catch all the action on the new live.grammy.com platform, which provides backstage views and a multi-screen live stream that can be controlled.
Performances, acceptance speeches, a red-carpet live stream and the premiere ceremony will all be available here.
You can also keep up to date with The National's live blog throughout the ceremony.
Who is performing at the 2023 Grammys?
Bad Bunny, Lizzo and Harry Styles are confirmed to perform during the prime-time ceremony, while the live line-up also includes Mary J Blige, Carlile, Sam Smith and DJ Khaled, to name a few.
There will be a celebration of hip-hop to mark the genre's 50th anniversary that will bring together the likes of Busta Rhymes, Missy Elliott, Future, Ice-T, Queen Latifah, Run-DMC, Salt-N-Pepa and more.
What and when is the Grammys 2023 premiere ceremony?
It takes place a few hours before the main ceremony and will be streamed live on live.grammy.com, as well as the Recording Academy's YouTube channel, from 3.30pm ET on Sunday.
The majority of this year's awards will be handed out at this event, which will also feature performances from nominees such as Arooj Aftab, Samara Joy, Anoushka Shankar and more.
This takes place at the Microsoft Theatre in Los Angeles.
The Clive Davis Pre-Grammy Gala is also taking place on Sunday, with A-list celebrities descending on the red carpet for a few hours of live performances and mingling.
Scroll through the gallery below to see stars arriving at the pre-Grammys 2023 gala
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.
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