• Ava Max performs at the opening after-party for the Formula One Abu Dhabi Grand Prix, at Etihad Park, Yas Island in Abu Dhabi. All photos: Khushnum Bhandari / The National
    Ava Max performs at the opening after-party for the Formula One Abu Dhabi Grand Prix, at Etihad Park, Yas Island in Abu Dhabi. All photos: Khushnum Bhandari / The National
  • Fans cheer during Ava Max's performance
    Fans cheer during Ava Max's performance
  • Ava Max performed a catalogue of hits at Etihad Park
    Ava Max performed a catalogue of hits at Etihad Park
  • Smartphone cameras at the ready during Ava Max's concert
    Smartphone cameras at the ready during Ava Max's concert
  • Ava Max opens the F1 weekend concert series
    Ava Max opens the F1 weekend concert series
  • Ava Max and her dancers in full flight
    Ava Max and her dancers in full flight

Ava Max and Tiesto light up Etihad Park in first night of Abu Dhabi F1 concerts


Evelyn Lau
  • English
  • Arabic

It was a mix of old and new as Ava Max and DJ Tiesto took to the stage at Etihad Park in the first after-race concert of this year’s Abu Dhabi Grand Prix.

A high-energy performance from Max, who was decked out in all black with minimal gold accessories, began the concert series on Thursday night to the delight of cheering fans.

The American pop star came on at 9pm, singing and dancing along to her hit Cold as Ice.

She filled her setlist with a catalogue of songs from her two studio albums: 2020’s Heaven & Hell and 2023’s Diamonds & Dancefloors.

“We’re going to throw it way back,” she told the crowd before going into her track Belladonna.

She then moved into Not Your Barbie Girl, which samples Aqua’s popular 1997 song Barbie Girl, with cheers from fans.

Throughout her performance, she stayed engaged with the crowd at Etihad Park, even asking for them to help her sing along to her songs and cracking jokes during breaks between songs.

At one point, she said: “I love you Abu Dhabi,” before breaking into Million Dollar Baby, with the crowd dancing along with her.

“Thank you guys so much. You guys know what’s the next song, right?” she asked.

"This means I can take a little break and let you guys sing it. Are y’all ready?"

Her hit track Sweet but Psycho began with fans singing along to the opening lines.

After finishing her one-hour set, there was a break as the stage had to be rebuilt for Tiesto.

The F1 after-race concert line-up series continues with Chris Brown on Friday, Shania Twain on Saturday and the Foo Fighters on Sunday.

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: November 24, 2023, 9:18 AM