• Taylor Swift, Julien Macdonald, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    Taylor Swift, Julien Macdonald, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Lizzo, in Valentino, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Lizzo, in Valentino, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Selena Gomez, in Versace, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Selena Gomez, in Versace, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Camilla Cabello, in Oscar de la Renta, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Camilla Cabello, in Oscar de la Renta, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Lil Nas X arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Lil Nas X arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Shawn Mendes arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Shawn Mendes arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Ciara, in Balmain, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Ciara, in Balmain, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Post Malone arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
    Post Malone arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
  • Carrie Underwood arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    Carrie Underwood arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Carole King arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Carole King arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Halsey arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    Halsey arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Shania Twain arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Shania Twain arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Dua Lipa arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Dua Lipa arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Diplo arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Diplo arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Billie Eilish arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Billie Eilish arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Christina Aguilera, in Jean Paul Gaultier, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    Christina Aguilera, in Jean Paul Gaultier, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Jameela Jamil arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Jameela Jamil arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Kelly Osbourne arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Kelly Osbourne arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Maya Hawke arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Maya Hawke arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Patrick Schwarzenegger arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Patrick Schwarzenegger arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Kesha arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Kesha arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Pete Wentz arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
    Pete Wentz arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
  • Keltie Knight arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
    Keltie Knight arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AP
  • Heidi Klum arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    Heidi Klum arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Constance Wu arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Constance Wu arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Billy Porter arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Billy Porter arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Tessa Brooks arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Tessa Brooks arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Lauren Jauregui arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Lauren Jauregui arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Jamie Lee Curtis arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Jamie Lee Curtis arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Sasha Spilberg arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Sasha Spilberg arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Big Freedia arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Big Freedia arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Maddie Hasscon arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Maddie Hasscon arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Pia Mia arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Pia Mia arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Hilary Roberts arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Hilary Roberts arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Kelsea Ballerini arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Kelsea Ballerini arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Katherine Langford, in Rodarte, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Katherine Langford, in Rodarte, arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Alyson Stoner arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Alyson Stoner arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Tyra Banks arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Tyra Banks arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Jenna Dewan arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Jenna Dewan arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Regina King arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Regina King arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Megan Thee Stallion arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Megan Thee Stallion arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Meg Donnelly arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Meg Donnelly arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Agnez Mo arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Agnez Mo arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Raja Kumari arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Raja Kumari arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Erin Murphy arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Erin Murphy arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Patrick Starr arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Patrick Starr arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Ella Mai arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Ella Mai arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • Cobie Smulders arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Cobie Smulders arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
  • German musician Tom Kaulitz arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
    German musician Tom Kaulitz arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. EPA
  • Renee Bargh arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP
    Renee Bargh arrives at the American Music Awards on Sunday, November 24, 2019, at the Microsoft Theatre in Los Angeles. AFP

2019 American Music Awards: winners, red carpet fashion and Taylor Swift at the AMAs


Farah Andrews
  • English
  • Arabic

There is no doubt about it, the 2019 American Music Awards belonged to Taylor Swift. Not only was the Lover singer named Artist of the Decade, she beat Drake, Ariana Grande, Halsey and Post Malone to be named Artist of the Year and scooped the Favourite Pop / Rock female artist, Favourite Pop / Rock album and Favourite Adult Contemporary Artist awards.

She also took the gong for Favourite Music Video, for You Need to Calm Down. Her six awards have ultimately made her the most decorated singer in AMAs history. With a total of 29 awards, she has surpassed Michael Jackson's record of 24.

Click through the gallery above to see all of the 2019 AMAs red carpet arrivals. 

“This year has been a lot of good, a lot of really complicated, so behalf of my family and me, thank you so much for being there and caring,” said Swift said during her speech for the Artist of the Year award.

The ceremony was held on Sunday, November 24 at the Microsoft Theatre in Los Angeles. It was also a good night for Khalid and BTS. The Better singer and K-pop superstars took home three awards apiece, while Carrie Underwood, Billie Eilish and Dan + Shay received two nods each.

Ahead of the awards, Swift spoke out about Scooter Braun and Big Machine records, which has bought the rights to her back catalogue, suggesting she would not be able to perform them on the night.

Taylor Swift, centre, winner of the artist of the decade award, performs a medley at the American Music Awards. AP
Taylor Swift, centre, winner of the artist of the decade award, performs a medley at the American Music Awards. AP

“I’ve been planning to perform a medley of my hits throughout the decade on the show," Swift wrote in a statement released on Twitter. "Scott Borchetta and Scooter Braun have now said that I’m not allowed to perform my old songs on television because they claim that would be re-recording my music before I’m allowed to next year.”

Big Machine responded, telling TMZ, "Taylor Swift can 100 per cent perform all of her catalogue, past and present, on the AMAs ... Our confusion with her statement is that we have no legal right to stop this and have never tried. She and her team both know this."

Winners at the 2019 American Music Awards: 

Artist of the year: Taylor Swift

New artist of the year: Billie Eilish

Collaboration of the year: Shawn Mendes and Camila Cabello, Senorita

Favourite pop/rock female artist: Taylor Swift

Favourite pop/rock male artist: Khalid

Favourite pop/rock duo or group: BTS

Favourite pop/rock song: Halsey, Without Me

Favourite pop/rock album: Taylor Swift, Lover

Favourite rap/hip-hop artist: Cardi B

Favourite rap/hip-hop song: Lil Nas X featuring Billy Ray Cyrus, Old Town Road

Favourite rap/hip-hop album: Post Malone, Hollywood's Bleeding

Favourite soul/R&B female artist: Beyonce

Favourite soul/R&B male artist: Bruno Mars

Favourite soul/R&B song: Khalid, Talk

Favourite soul/R&B album: Khalid, Free Spirit

Favourite country female artist: Carrie Underwood

Favourite country male artist: Kane Brown

Favourite country duo or group: Dan + Shay

Favourite country song: Dan + Shay, Speechless

Favourite country album: Carrie Underwood, Cry Pretty

Favourite alternative rock artist: Billie Eilish

Favourite adult contemporary artist: Taylor Swift

Favourite Latin artist: J Balvin

Favourite contemporary inspirational artist: Lauren Daigle

Favourite electronic dance music artist: Marshmello

Favourite social artist: BTS

Favourite music video: Taylor Swift, You Need to Calm Down

Artist of the decade: Taylor Swift

Tour of the year: BTS

Favourite soundtrack: Bohemian Rhapsody

Company Profile

Company name: Big Farm Brothers

Started: September 2020

Founders: Vishal Mahajan and Navneet Kaur

Based: Dubai Investment Park 1

Industry: food and agriculture

Initial investment: $205,000

Current staff: eight to 10

Future plan: to expand to other GCC markets

What is 'Soft Power'?

Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye. 
He believed that there were alternative ways of cultivating support from other countries, instead of achieving goals using military strength. 
Soft power is, at its root, the ability to convince other states to do what you want without force. 
This is traditionally achieved by proving that you share morals and values.

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

Result:

1. Cecilie Hatteland (NOR) atop Alex - 31.46 seconds

2. Anna Gorbacheva (RUS) atop Curt 13 - 31.82 seconds

3. Georgia Tame (GBR) atop Cash Up - 32.81 seconds

4. Sheikha Latifa bint Ahmed Al Maktoum (UAE) atop Peanuts de Beaufour - 35.85 seconds

5. Miriam Schneider (GER) atop Benur du Romet - 37.53 seconds

6. Annika Sande (NOR) atop For Cash 2 - 31.42 seconds (4 penalties)

Final scores

18 under: Tyrrell Hatton (ENG)

- 14: Jason Scrivener (AUS)

-13: Rory McIlroy (NIR)

-12: Rafa Cabrera Bello (ESP)

-11: David Lipsky (USA), Marc Warren (SCO)

-10: Tommy Fleetwood (ENG), Chris Paisley (ENG), Matt Wallace (ENG), Fabrizio Zanotti (PAR)

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

SPAIN SQUAD

Goalkeepers Simon (Athletic Bilbao), De Gea (Manchester United), Sanchez (Brighton)

Defenders Gaya (Valencia), Alba (Barcelona), P Torres (Villarreal), Laporte (Manchester City), Garcia (Manchester City), D Llorente (Leeds), Azpilicueta (Chelsea)

Midfielders Busquets (Barcelona), Rodri (Manchester City), Pedri (Barcelona), Thiago (Liverpool), Koke (Atletico Madrid), Ruiz (Napoli), M Llorente (Atletico Madrid)

Forwards: Olmo (RB Leipzig), Oyarzabal (Real Sociedad), Morata (Juventus), Moreno (Villarreal), F Torres (Manchester City), Traore (Wolves), Sarabia (PSG)

Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

The biog

From: Upper Egypt

Age: 78

Family: a daughter in Egypt; a son in Dubai and his wife, Nabila

Favourite Abu Dhabi activity: walking near to Emirates Palace

Favourite building in Abu Dhabi: Emirates Palace

Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

Small%20Things%20Like%20These
%3Cp%3EDirector%3A%20Tim%20Mielants%3Cbr%3ECast%3A%20Cillian%20Murphy%2C%20Emily%20Watson%2C%20Eileen%20Walsh%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

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

Rebel%20Moon%20-%20Part%20One%3A%20A%20Child%20of%20Fire
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EZack%20Snyder%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ESofia%20Boutella%2C%20Djimon%20Hounsou%2C%20Ed%20Skrein%2C%20Michiel%20Huisman%2C%20Charlie%20Hunnam%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3C%2Fp%3E%0A
Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

The package

Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.

A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery.