• 'Jesus Is King' (2019) is Kanye West's most spiritual and lyrically wholesome album. Photo: GOOD and Def Jam
    'Jesus Is King' (2019) is Kanye West's most spiritual and lyrically wholesome album. Photo: GOOD and Def Jam
  • 2018's 'Ye' was let down by its brevity. Photo GOOD and Def Jam
    2018's 'Ye' was let down by its brevity. Photo GOOD and Def Jam
  • 'The Life of Pablo' (2016) was unfocused but it had killer moments. Photo GOOD and Def Jam
    'The Life of Pablo' (2016) was unfocused but it had killer moments. Photo GOOD and Def Jam
  • 'Graduation' (2007) has Kanye West exploring a harder electronic sound. Photo: Roc-A-Fella and Def Jam
    'Graduation' (2007) has Kanye West exploring a harder electronic sound. Photo: Roc-A-Fella and Def Jam
  • The abrasive 'Yeezus' (2013) is one of Kanye West's most divisive albums. Photo: Roc-A-Fella and Def Jam
    The abrasive 'Yeezus' (2013) is one of Kanye West's most divisive albums. Photo: Roc-A-Fella and Def Jam
  • '808s & Heartbreak' by Kanye West. Photo: JamRoc-A-Fella and Def Jam
    '808s & Heartbreak' by Kanye West. Photo: JamRoc-A-Fella and Def Jam
  • Kanye West announced himself with the brilliant 2004 debut album 'The College Dropout'. Photo: Roc-A-Fella and Def Jam
    Kanye West announced himself with the brilliant 2004 debut album 'The College Dropout'. Photo: Roc-A-Fella and Def Jam
  • The lavish 2005 release 'Late Registration' made Kanye West a pop-star. Photo: Roc-A-Fella and Def Jam
    The lavish 2005 release 'Late Registration' made Kanye West a pop-star. Photo: Roc-A-Fella and Def Jam
  • 'My Beautiful Dark Twisted Fantasy' (2010) is Kanye West's masterpiece. Photo: Roc-A-Fella and Def Jam
    'My Beautiful Dark Twisted Fantasy' (2010) is Kanye West's masterpiece. Photo: Roc-A-Fella and Def Jam
  • Thrilling and beautiful at moments, Kanye West lengthy new album 'Donda' (2021) feels ultimately bloated and unfocused. Photo: GOOD and Def Jam
    Thrilling and beautiful at moments, Kanye West lengthy new album 'Donda' (2021) feels ultimately bloated and unfocused. Photo: GOOD and Def Jam

All of Kanye West's 10 solo albums ranked: from ‘Donda’ to 'The College Dropout


Saeed Saeed
  • English
  • Arabic

Kanye West’s new album Donda has finally been released.

Delayed for over a year and coming on the back of one of pop music’s most extravagant promotional campaigns, the public finally got a chance to hear one of hip-hop’s most anticipated recordings.

There is a lot of material to go through, with Donda packing in a whopping 27 tracks over a course of 107 minutes.

So is it any good? Let's take a look back at all of West's solo albums – the good, the bad and the bizarre – and see where Donda ranks in his adventurous music career.

10. 'Jesus is King' (2019)

The decent reviews the album received upon its release were partly down to how low expectations were.

In the run-up to the release, West was in the midst of his latest controversy, his support of former US president Donald Trump, including taking the now-infamous photo with him in the White House.

On top of that, this was West’s first Christian-themed album, full of spiritual and wholesome lyrics, which was a curveball for fans.

By the time Jesus is King dropped, there was a collective sigh of relief that it wasn’t a disaster.

While the production is on point, as expected, and the gospel sounds are a welcome throwback to his earlier albums, West’s transformation from provocateur to zealot never seemed convincing.

As a result, Jesus is King sounds graceless.

9. 'Ye' (2018)

With a suite of seven songs clocking fewer than 30 minutes in total, West had to be focused to deliver.

On that score, he did a relatively solid job.

The songs are well realised and paint a picture of a troubled artist aware of his debilitating shortcomings, yet remain full of hope for his loved ones.

While West has rarely sounded as vulnerable, such weighty matters should have been presented in a more expansive album.

He may have felt that quality overruled quantity, but Ye felt like fans were short-changed.

8. 'The Life of Pablo' (2016)

West's albums can soar or fall depending on his peerless production being matched with genuine things to say.

The Life of Pablo will ultimately go down as a misfire, despite featuring some breathtaking sounds.

The highlight, Famous, takes the vocal loop of Sister Nancy's Bam Bam to create a swaggering beat that has West dropping a few truth bombs: "I've been outta my mind a long time. I've been saying how I feel at the wrong time."

Other tracks such as Waves and 30 Hours are sonically impeccable, but West's lyrical contributions are scattershot and range from being aloof to odious.

Ultimately, The Life of Pablo acted as a harbinger of the patchy material to come.

7. ‘Donda’ (2021)

Initially planned for a 2020 release and dedicated to his mother, the late college educator Donda West, the artist's 10th release took on nearly mythical status among hip-hop fans through its repeated delays, industry gossip and unprecedented listening parties held in US stadiums.

With such fervour surrounding Donda, did West finally deliver to the faithful?

The reaction depends on which side of the pew you stand on. Those expecting a secular effort after the Academy Award-winning gospel album Jesus is King will be disappointed as Donda is an epic 27-song cycle about faith and redemption. Ironically, the person inspiring the project is rarely mentioned with the exception of a selected portion of a previous speech.

As a result, Donda is less a concept album but rather a large selection of songs. In short, this is a typical West album, in that no one is happy other than the man himself. That said, there is a lot to enjoy here for new and old school fans.

Vintage fans will salivate over his Jay-Z collaboration Jail and the euphoric Hurricane, featuring a spellbinding vocal by Canadian star The Weeknd. Jonah and the stunning Jesus Lord fulfils the sonic and spiritual fusion West was aiming for with Jesus is King.

However, at one hour and 47 minutes, Donda borders on being excruciatingly long. At half its length, it could have been a brilliant return to form. What we have instead is a bloated and messy album punctured with moments of serene beauty and grace.

6. 'Graduation' (2007)

This is an album whose legacy grows with time.

After perfecting his soul-infused sounds in previous releases, West's third album finds him taking on a harder electronic sound, personified by the hit Stronger, featuring a heavy vocal sample of Daft Punk's Harder, Better, Faster, Stronger.

What lets the album down is West’s lyrical contribution, with lazy meditation on celebrity culture and umpteenth mentions of his designer wardrobe. We get it dude, you dress well.

More interestingly, the album's promotional campaign will go down as a seismic moment for hip-hop.

In a much-publicised album sales battle with 50 Cent, who was also releasing his album, Curtis, on the same day as Graduation, West's ultimate victory is regarded as the moment gangsta rap surrendered its position as the most popular hip-hop genre to make way for the more adventurous sounds West and Drake would eventually take to the top of the charts.

5. 'Yeezus' (2013)

In most enduring and successful music careers, there is always that one album that presents fans with a fork in the road.

The audacious, brawny and sometimes brilliant Yeezus is that album, and remains one of West’s most divisive.

Fans looking for another dose of soul-fuelled introspective hip-hop ducked for cover as West snarled and screamed his missives against governments and corporations.

That intensity is matched with spiky production, blending industrial music with abrasive electronics.

It is no coincidence that it’s the rockers, including the late Lou Reed, who became fans of Yeezus.

4. '808s & Heartbreak' (2008)

The album whose sounds spawned some of today's most popular artists.

Released a year after his mother’s death, 808s & Heartbreak is an expression of undiluted grief. The songs lament the loneliness caused by success and narcissism.

That sense of alienation is found in the tracks Welcome to Heartbreak and Heartless, where his voice sounds heavily processed and emotionally vacant.

That mix of deep introspection and bleak sonic landscape would go on to influence a new breed of emotionally insular artists such as Kid Cudi and Lil Uzi Vert.

3. 'The College Dropout' (2004)

To understand how audacious West's debut album was, you need only look at the first single, which was far from the standard braggadacious track fans had come to expect from the genre.

Instead, Through the Wire is a heart-wrenching and ultimately inspiring account of his recovery from a near-fatal car accident.

Carried by the brilliant sample of Chaka Khan's Through the Fire, it gave listeners a taste of a producer whose references and aesthetics were broader than his peers.

Other classics, such as All Falls Down, where he reflects on anxieties experienced by African American communities, and the heaving Jesus Walks, where he declares "that we are at war with ourselves," hints at an artist ready to take hip-hop in a more dynamic direction.

2. 'Late Registration' (2005)

Not only did he fulfil the promise of his debut album, West took his soul music sampling approach to its zenith in the follow-up.

Late Registration is still his most lavish release, with euphoric horns and strings paired with some of his most accessible songs to date.

Heard 'Em Say features a beautiful vocal by Maroon 5’s Adam Levine, the swaggering Touch the Sky introduced us to burgeoning rapper Lupe Fiasco, while the megahit, Gold Digger remains an anthem for the disenchanted.

The track’s clever interpolation of Ray Charles's 1954 hit I Got a Woman (with the late soul singer’s vocals reimagined with unerring accuracy by singer and actor Jamie Foxx) is one of the many nods to the vintage soul abounding the album, including the work of Gil Scott-Heron and Bill Withers.

Late Registration launched Kanye West on his path to become not only a hip-hop star, but also one of the 21st century's most vivid pop culture personalities.

1. ‘My Beautiful Dark Twisted Fantasy’ (2010)

A stupendous album that can only be conceived by someone with the ego to match, My Beautiful Dark Twisted Fantasy remains one hip-hop's most ambitious and expansive records ever released.

Reportedly costing $3million to produce, this album features live strings, horns and an A-list guest list including Jay-Z, Beyonce, Alicia Keys and Bon Iver.

They all pitch in to deliver emotive performances, matching the dark psychodrama of the songs.

My Beautiful Dark Twisted Fantasy has West and cohorts ruminating on human suffering and the depraved depths some will go to alleviate it.

The full-bodied compositions are all sprawling, heavy and potent, thanks to the certainty of West’s vision.

While he never sounded this focused and ambitious again, West gave us an album that remains a high-water mark for not only hip-hop, but for all music.

Maestro
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If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

THE SPECS

Engine: 2.0-litre 4-cylinder turbo

Power: 275hp at 6,600rpm

Torque: 353Nm from 1,450-4,700rpm

Transmission: 8-speed dual-clutch auto

Top speed: 250kph

Fuel consumption: 6.8L/100km

On sale: Now

Price: Dh146,999

Manikarnika: The Queen of Jhansi

Director: Kangana Ranaut, Krish Jagarlamudi

Producer: Zee Studios, Kamal Jain

Cast: Kangana Ranaut, Ankita Lokhande, Danny Denzongpa, Atul Kulkarni

Rating: 2.5/5

COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Need to know

The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours. 

The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.

When to go: You can climb Kili at any time of year, but the best months to ascend  are  January-February and September-October.  Also good are July and August, if you’re tolerant of the colder weather that winter brings.

Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAdam%20Wingard%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EBrian%20Tyree%20Henry%2C%20Rebecca%20Hall%2C%20Dan%20Stevens%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
JOKE'S%20ON%20YOU
%3Cp%3EGoogle%20wasn't%20new%20to%20busting%20out%20April%20Fool's%20jokes%3A%20before%20the%20Gmail%20%22prank%22%2C%20it%20tricked%20users%20with%20%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fmentalplex%2F%22%20target%3D%22_blank%22%3Emind-reading%20MentalPlex%20responses%3C%2Fa%3E%20and%20said%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fpigeonrank%2F%22%20target%3D%22_blank%22%3E%20well-fed%20pigeons%20were%20running%20its%20search%20engine%20operations%3C%2Fa%3E%20.%3C%2Fp%3E%0A%3Cp%3EIn%20subsequent%20years%2C%20they%20announced%20home%20internet%20services%20through%20your%20toilet%20with%20its%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Ftisp%2Finstall.html%22%20target%3D%22_blank%22%3Epatented%20GFlush%20system%3C%2Fa%3E%22%2C%20made%20us%20believe%20the%20Moon's%20surface%20was%20made%20of%20cheese%20and%20unveiled%20a%20dating%20service%20in%20which%20they%20called%20founders%20Sergey%20Brin%20and%20Larry%20Page%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fromance%2Fpress.html%22%20target%3D%22_blank%22%3EStanford%20PhD%20wannabes%3C%2Fa%3E%20%22.%3C%2Fp%3E%0A%3Cp%3EBut%20Gmail%20was%20all%20too%20real%2C%20purportedly%20inspired%20by%20one%20%E2%80%93%20a%20single%20%E2%80%93%20Google%20user%20complaining%20about%20the%20%22poor%20quality%20of%20existing%20email%20services%22%20and%20born%20%22%3Ca%20href%3D%22https%3A%2F%2Fgooglepress.blogspot.com%2F2004%2F04%2Fgoogle-gets-message-launches-gmail.html%22%20target%3D%22_blank%22%3Emillions%20of%20M%26amp%3BMs%20later%3C%2Fa%3E%22.%3C%2Fp%3E%0A
FROM%20THE%20ASHES
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Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Results

5pm: Maiden (PA) Dh80,000 (Turf) 2,200m, Winner: Zalman, Pat Cosgrave (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) Dh80,000 (T) 1,600m, Winner: Hisham Al Khalediah II, Fernando Jara, Mohamed Daggash.

6pm: Handicap (PA) Dh85,000 (T) 1,600m, Winner: Qader, Adrie de Vries, Jean de Roualle

6.30pm: Abu Dhabi Championship Listed (PA) Dh180,000 (T) 1,600m, Winner: Mujeeb, Fabrice Veron, Eric Lemartinel

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,600m, Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (TB) Dh90,000 (T) 1,600m, Winner: Shanaghai City, Fabrice Veron, Rashed Bouresly

8pm: Handicap (TB) Dh100,000 (T) 1,400m, Winner: Nayslayer, Bernardo Pinheiro, Jaber Ramadhan

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

FA Cup fifth round draw

Sheffield Wednesday v Manchester City
Reading/Cardiff City v Sheffield United
Chelsea v Shrewsbury Town/Liverpool
West Bromwich Albion v Newcastle United/Oxford United
Leicester City v Coventry City/Birmingham City
Northampton Town/Derby County v Manchester United
Southampton/Tottenham Hotspur v Norwich City
Portsmouth v Arsenal 

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

COMPANY%20PROFILE%20
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

India cancels school-leaving examinations
The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

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UAE currency: the story behind the money in your pockets
Four tips to secure IoT networks

Mohammed Abukhater, vice president at FireEye in the Middle East, said:

- Keep device software up-to-date. Most come with basic operating system, so users should ensure that they always have the latest version

- Besides a strong password, use two-step authentication. There should be a second log-in step like adding a code sent to your mobile number

- Usually smart devices come with many unnecessary features. Users should lock those features that are not required or used frequently

- Always create a different guest network for visitors

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

The biog

Name: Younis Al Balooshi

Nationality: Emirati

Education: Doctorate degree in forensic medicine at the University of Bonn

Hobbies: Drawing and reading books about graphic design

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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Company profile

Company: Rent Your Wardrobe 

Date started: May 2021 

Founder: Mamta Arora 

Based: Dubai 

Sector: Clothes rental subscription 

Stage: Bootstrapped, self-funded 

Four-day collections of TOH

Day             Indian Rs (Dh)        

Thursday    500.75 million (25.23m)

Friday         280.25m (14.12m)

Saturday     220.75m (11.21m)

Sunday       170.25m (8.58m)

Total            1.19bn (59.15m)

(Figures in millions, approximate)

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: April 14, 2025, 9:52 AM