From left, Jon Batiste, Olivia Rodrigo and Billie Eilish lead this year's Grammy nominations. Getty Images / AFP
From left, Jon Batiste, Olivia Rodrigo and Billie Eilish lead this year's Grammy nominations. Getty Images / AFP
From left, Jon Batiste, Olivia Rodrigo and Billie Eilish lead this year's Grammy nominations. Getty Images / AFP
From left, Jon Batiste, Olivia Rodrigo and Billie Eilish lead this year's Grammy nominations. Getty Images / AFP

Five things to watch for at this year's Grammy Awards in Las Vegas


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Las Vegas will host the Grammys for the first time on Sunday, one year after the coronavirus pandemic forced organisers to shake up the broadcast with a cabaret-style show heavy on performances.

Music's most prestigious awards ceremony comes with the entertainment world set on edge, just a week after a shocking incident at the Oscars in which Will Smith slapped Chris Rock onstage over a bad joke.

The incident is sure to prompt stiffer stage security and script vetting in Sin City, but there's always a little room at the Grammys for things to get... weird.

Here's a guide to the event, which comedian Trevor Noah will host:

Can Olivia Rodrigo sweep the awards?

Two years after Billie Eilish cleaned up the "big four" prizes — Album of the Year, Song of the Year, Record of the Year and Best New Artist — viral pop sensation Olivia Rodrigo has the chance to do it too.

The former Disney channel actress — who posted record-breaking streaming numbers last year during her explosive ascent to pop's upper echelons — has a total of seven nominations, including in all four of the most prestigious categories.

Rodrigo, 19, is among a coterie of pop stars including Justin Bieber and Doja Cat leading this year's nomination pack.

The drivers license singer is also scheduled to perform, as are a variety of acts including BTS, Eilish, Lil Nas X, HER and nominations frontrunner Jon Batiste.

Ye antics

Kanye West, whose legal name is now Ye, released an album both this year and last, but it's his questionable behaviour that has made him music's chaos agent-at-large.

He scored five nominations this year, most of them for his album Donda — and will face off with longtime nemesis Taylor Swift in the Best Album category, where she has her sole 2022 chance at Grammys gold, for evermore.

Neither are necessarily favourites to win the coveted prize.

Kanye West with his later mother, Donda, at the 2006 Grammy Awards. AP Photo file
Kanye West with his later mother, Donda, at the 2006 Grammy Awards. AP Photo file

But ever since West's infamous "I'mma let you finish" stunt at the MTV Video Music Awards in 2009 — when he walked onstage and interrupted the singer, then 19, who was accepting the award for Best Female Video — all the world's Ye's stage.

For weeks, the mercurial West has been airing personal attacks on comedian Pete Davidson, who is dating West's ex-wife Kim Kardashian.

The Recording Academy had reportedly removed West from the performance line-up over his sometimes troubling behaviour, but some sources said he could still join the line-up at the last minute.

And in any event, he's still invited to the ceremony. Even with seven-second broadcast delays and bleeps, if the Oscars taught us anything, it's that anything can happen.

Will Beyonce and Jay-Z show up?

When the Grammy hopefuls were announced in November, rap mogul Jay-Z became the most nominated artist in the show's history, with 83.

He was previously tied with legendary producer Quincy Jones, who had 80.

At last year's ceremony, Jay-Z's wife Beyonce became the show's most decorated singer in history, with 28 career wins.

So far, the rap billionaire from Brooklyn has 23 gramophones to his name.

Beyonce performed live at the 2017 Grammy Awards. Reuters
Beyonce performed live at the 2017 Grammy Awards. Reuters

But he's never won in a major category, a similar issue to Beyonce's, who despite holding a Grammy record for most wins, has only triumphed once in the "big four" categories.

The Recording Academy faces perennial criticism that it's too white and too male, and that it relegates black artists to rap and R&B categories while refusing to reward them with the top prizes.

In 2018, Jay-Z was the frontrunner with eight nominations, but didn't win a single award.

Needless to say, the couple skipped the 2019 ceremony — and took home a single award, for Best Urban Contemporary Album.

Whether Jay and Bey will deign to show up Sunday in Vegas remains an open question.

Tony Bennett and Lady Gaga

The perhaps improbable duo of Tony Bennett and Lady Gaga are riding on the success of their second duet album Love For Sale, which earned six nominations.

It was the 61st and final studio album of Bennett's career.

Could Tony Bennett join Lady Gaga on stage at the Grammys? AFP
Could Tony Bennett join Lady Gaga on stage at the Grammys? AFP

In 2014, Bennett, now 95, became the oldest person ever to reach No 1 on the US Billboard 200 Album Chart through a different collection of duets with Gaga, who became his friend and touring companion.

The legendary crooner recently revealed he's been diagnosed with Alzheimer's disease, a condition he kept under wraps for years.

Bennett has stopped touring, but it's not impossible that he will appear Sunday at Gaga's side.

The pop titan, 36, closed last week's Oscars ceremony alongside Liza Minnelli, another 20th-century great who Gaga has apparently befriended.

Presidential hat trick?

In the ever-eclectic Best Spoken Word Album category, which includes poetry, audiobooks, and storytelling, Barack Obama once again has the leading chance to win what would be his third Grammy.

The former US president is up for his autobiography A Promised Land, two years after his wife Michelle bested her competition to take home the prize for the audiobook of her memoir, Becoming.

Obama — who won the award both in 2006 and 2008 — faces competition from Dave Chappelle, Don Cheadle, poet J Ivy and LeVar Burton, who is set to host the pre-broadcast ceremony.

KYLIAN MBAPPE 2016/17 STATS

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UCL: Appearances - 9, Goals - 6
French Cup: Appearances - 3, Goals - 3
France U19: Appearances - 5, Goals - 5, Assists - 1

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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 02, 2022, 2:04 PM