Dave Chappelle roasted Donald Trump's handling of the Israel-Iran conflict during his show in Abu Dhabi on Friday night.
Travelling to the Gulf days after a ceasefire went into effect, the American comedian made light of the US President's unpredictability during his performance at a sold-out Etihad Arena as part of Abu Dhabi Comedy Season.
“Trump – I don't know about this guy. I can't tell if he's going to do good or not,” Chapelle said, adding: “What a week you guys must have had over here in the Middle East.”
The 51-year-old entertainer also brought up the US President's Saturday Truth Social post announcing the air strikes on three Iranian nuclear facilities.
“Trump wrote that 'we did a meticulously perfect attack. We have disabled their nuclear facility.' And then at the end of the post he said 'And now is the time for peace!' Word? I don’t think that’s how this works, champ,” Chappelle said.
The comedian also made reference to the March security scandal surrounding US Defence Secretary Pete Hegseth, who shared attack plans on the Houthis through his Signal account.
“Trump bombed Iran, in an attack that was carefully planned on WhatsApp,” Chapelle said.
Chappelle made light of growing concern in the US over the continuing regional conflict, saying: “Everybody in America is scared. It’s not good when Bible places are in the news. That means it might be the end of times. And if it is, you know what? I had a good run.”
When an audience member yelled out the name of Palestinian-American musician DJ Khaled, the comedian questioned why the DJ has remained silent over the war in Gaza.
“DJ Khaled, let me tell you something. For a Palestinian, this man is awfully quiet right now. And as a Palestinian, how could you be that quiet right now? And why are you so fat? People are starving. He’s the only fat Palestinian on Earth right now,” Chappelle joked.
The comedian has been outspoken about the suffering of Palestinians since the Israel-Gaza war began. Last year, during his show in Abu Dhabi, he described Israel's actions in Gaza as “genocide” to cheers from the audience.
He has tempered his criticism of Trump since his re-election, urging the American leader to have empathy for the people of Palestine during his January appearance on Saturday Night Live.
And while he did not comment directly on Palestine in his latest UAE performance, he did end by making his stance on the matter clear.
“Now that I’m a big powerful voice in America, I’ve learnt that I have to be careful. I can get in some kind of trouble and they’ll try to extort me and put words in my mouth so that I come out here and lie to you,” Chappelle said.
“So if that ever happens, we need a phrase. It has to be something that I would never say. So that if I say it, you know not to listen to anything I say after that. You ready? The phrase is: I stand with Israel.”
Abu Dhabi Comedy Season 2025 is set to conclude next month with US comedian Bill Burr's performance on July 12.
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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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