Beyonce dominated nominations for the 2021 Grammy Awards on Tuesday in a field that favoured alternative artists over mainstream musicians, topped by a stunning snub for Canadian singer The Weeknd, who called the process "corrupt".
Beyonce's leading nine nods made her the second-most nominated Grammy artist in history, with a total of 79 nominations, and came through projects that celebrated black culture in a year of racial turmoil in the US.
The biggest shutout for the highest honours in the music industry was The Weeknd, who had been widely expected to get several nominations for his critically acclaimed album After Hours, which was No 1 on the Billboard 200 charts for four weeks.
Variety called the omission of the RnB singer, who has been chosen to play the half-time show at the Super Bowl next year, "the biggest snub in memory".
The Weeknd, in a Twitter post, said: "The Grammys remain corrupt. You owe me, my fans and the industry transparency."
The Recording Academy, whose members choose the nominees and vote on the winners, did not immediately respond to a request for comment. The academy in June announced tighter rules regarding potential conflicts of interest after claims that the selection process was open to rigging.
The Grammys will be handed out in Los Angeles on Sunday, January 31, in an event hosted by Trevor Noah.
British singer Dua Lipa, pop star Taylor Swift and rapper Roddy Ricch got six nominations apiece.
Swift and Dua Lipa will compete for the top prize, Album of the Year, along with RnB singer Post Malone, British band Coldplay, US band Haim, avant-garde British musician Jacob Collier, American soul band Black Pumas and American alternative RnB singer Jhene Aiko.
Billboard called the nominations for Album, Record, Song of the Year and Best New Artist surprising for the range of "superstar nominees as well as out-of-nowhere newcomers".
Bob Dylan, 79, was a no-show despite acclaim for his first album of new music in eight years, Rough and Rowdy Ways, while established artists such as Katy Perry, Maren Morris, The Chicks, Halsey and the Jonas Brothers all got zero nominations.
But K-Pop sensations BTS got their first major Grammy nod, for single Dynamite in the Best Pop Duo / Group Performance category, a breakthrough by a South Korean group.
The Best New Artist field included rappers Megan Thee Stallion and Doja Cat, as well as alternative artist Phoebe Bridgers and Noah Cyrus, the younger sister of Miley Cyrus.
Women, including Fiona Apple, Brittany Howard and newcomer Ingrid Andress, packed the rock and country music fields, while Britain's Harry Styles got his first Grammy love with three nods for his work on album Fine Line.
Beyonce's nominations came for her song Black Parade and visual album Black Is King, along with her collaboration with Megan Thee Stallion on the single Savage. They were released during a summer of nationwide protests over police killings of black people in the US.
Swift's coronavirus lockdown album Folklore brought her back to the album of the year contest, while her single Cardigan was among the song of the year entries.
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
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
Race card
5pm: Maiden (PA) Dh80,000 (Turf) 1,600m
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
6pm: Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m
6.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m
7pm: Maiden (PA) Dh80,000 (T) 1,200m
7.30pm: Handicap (TB) Dh100,000 (T) 2,400m
