Beyonce's long-awaited seventh studio album was released on Friday. Getty Images
Beyonce's long-awaited seventh studio album was released on Friday. Getty Images
Beyonce's long-awaited seventh studio album was released on Friday. Getty Images
Beyonce's long-awaited seventh studio album was released on Friday. Getty Images

'Renaissance' review: Beyonce lets loose but fails to grip old fans


Saeed Saeed
  • English
  • Arabic

After addressing personal and social traumas in previous works such as Lemonade (2016) and her self-titled album in 2013, Beyonce’s new opus finds her burning away all the tension on the dance floor.

Renaissance, which was released on Friday, is designed to leave you in a sweaty heap with a bevy of tracks laced with basslines so thick and heavy it will test the sturdiest of sound systems.

But this is Beyonce we are talking about. Surely there is more to her new release than merely letting loose?

Apparently not.

Perhaps in an effort to tame expectation and critique from fans and media, Beyonce prefaced the release by stating it comes with no grand ambition other than to make people “release the wiggle".

“My intention was to create a safe place, a place without judgement,” she said.

“A place to be free of perfectionism and overthinking. A place to scream, release, feel freedom. It was a beautiful journey of exploration. I hope you find joy in this music.”

Here are three things to know about Renaissance, Beyonce’s most euphoric release to date:

1. It is immaculately produced

Beyonce is not the first major pop star to take cues from dance music culture during the pandemic.

Dua Lipa brought the sounds of underground clubs to the masses with her blockbuster album Future Nostalgia in March 2020, followed up two months later by Lady Gaga’s weaker offering, Chromatica.

Drake also joined the action when releasing Honestly, Nevermind last month, a partly thrilling yet divisive release full of house and techno tracks.

Renaissance distinguishes itself in being serious about its sonic ambitions.

The production is so startlingly impressive, one hopes an instrumental version of the album is made available soon.

Featuring a varied list of producers, ranging from The Dream and EDM DJ Skrillex to hip-hop hit-makers Hit-Boy and Boi-1da, the 16 tracks veer and lurch from sunny to hedonistic stompers spiked with some of Beyonce's raunchiest lyrics to date.

When it comes to the radio-friendly tracks, you can’t go past Cuff It.

Featuring funky guitar riffs reminiscent of Get Lucky by Daft Punk and Nile Rodgers — indeed, the Chic frontman is listed as a co-writer — the track is destined to be a hit and a favourite of backyard barbecues with Beyonce cooing: “Have you ever had fun like this?”

Alien Superstar and Pure/Honey represent the more esoteric and experimental aspects of the album.

The former begins with a disorienting avalanche of rapid-fire beats before Beyonce arrives with a vocal performance mixing spoken word and the kind of electro-tinged crooning recalling the synthetic sounds of Swedish singer Tove Lo.

Pure/Honey rides on an almost tribal beat and darting synth and basslines before melting into a blissful disco-inspired chorus.

So much for being “free of perfectionism", Renaissance is meticulous in its craft and execution.

2. It will inspire millions of memes and dance videos

It is not surprising Beyonce joined TikTok earlier this month, while allowing her music to become available on the platform.

The slogan heavy lyrics and thrilling beat changes abounding Renaissance should inspire millions of dance videos and sonic memes on TikTok and Instagram.

With brilliant lead single Break My Soul already setting social media alight, expect the percolating sounds of Cozy to appear on your feed sometime soon as users intone Beyonce's sultry vocals when stating: "I'm comfortable in my skin, cosy with who I am.”

The strident Move is also a potential social media winner with a walloping chorus in which disco diva Grace Jones fiercely declares: "Move out the way, I'm with my girls and we all need space / When the queens come through, don't try like the rest say.”

And, if you are looking for blissful piece of electronic music to soundtrack videos of everything from evening walks to cats destroying furniture, the throbbing opening minute of Virgo’s Groove should do the trick.

3. It’s good, but no classic

Despite all the riches on offer, Renaissance is more gruelling than thrilling.

Just more than an hour in length, the album could have cut a few tracks, such as the overindulgent Thique and All Up in Your Mind, to elevate its potency to blistering levels.

Then again, these are minor gripes aimed at an artist so in command of her craft and quality control that even a mere "good" album from Beyonce is a cause for celebration.

Scroll through the gallery below to see Beyonce's style evolution over the years

  • Destiny's Child, featuring Kelly Rowland, LaTavia Roberson, Beyonce Knowles and LeToya Luckett, at the Soul Train Awards in Los Angeles, California, on September 3, 1998. Getty Images
    Destiny's Child, featuring Kelly Rowland, LaTavia Roberson, Beyonce Knowles and LeToya Luckett, at the Soul Train Awards in Los Angeles, California, on September 3, 1998. Getty Images
  • Destiny's Child, in contrasting denim, in Los Angeles, California, on February 21, 2000. Getty Images
    Destiny's Child, in contrasting denim, in Los Angeles, California, on February 21, 2000. Getty Images
  • Destiny's Child, in neutral hues, at the 42nd annual Grammy Awards in California on February 23, 2000. Getty Images
    Destiny's Child, in neutral hues, at the 42nd annual Grammy Awards in California on February 23, 2000. Getty Images
  • Beyonce, in leather trousers, and jazz guitarist Chris Spencer pose at the Black Sports Agents Association press conference on May 9, 2000 in Beverly Hills, California. Getty Images
    Beyonce, in leather trousers, and jazz guitarist Chris Spencer pose at the Black Sports Agents Association press conference on May 9, 2000 in Beverly Hills, California. Getty Images
  • Destiny's Child, in lemon dresses, arrive at the Soul Train Lady of Soul Awards on September 2, 2000, in Santa Monica, California. Getty Images
    Destiny's Child, in lemon dresses, arrive at the Soul Train Lady of Soul Awards on September 2, 2000, in Santa Monica, California. Getty Images
  • Destiny's Child, in leather ensembles, arrive at the MTV Video Music Awards held at Radio City Music Hall on September 7, 2000. Getty Images
    Destiny's Child, in leather ensembles, arrive at the MTV Video Music Awards held at Radio City Music Hall on September 7, 2000. Getty Images
  • Michelle Williams, Beyonce and Kelly Rowland, in all black separates, at the 43rd annual Grammy nominations press conference on January 3, 2001 in Beverly Hills, California. Getty Images
    Michelle Williams, Beyonce and Kelly Rowland, in all black separates, at the 43rd annual Grammy nominations press conference on January 3, 2001 in Beverly Hills, California. Getty Images
  • Destiny's Child, in flamboyant prints, at the 28th annual American Music Awards at the Shrine Auditorium in Los Angeles, California, on January 8, 2001. Getty Images
    Destiny's Child, in flamboyant prints, at the 28th annual American Music Awards at the Shrine Auditorium in Los Angeles, California, on January 8, 2001. Getty Images
  • Beyonce, in scarlet sequins, attends the 58th annual Golden Globe Awards held at the Beverly Hills Hotel on January 21, 2001 in Beverly Hills, California. Getty Images
    Beyonce, in scarlet sequins, attends the 58th annual Golden Globe Awards held at the Beverly Hills Hotel on January 21, 2001 in Beverly Hills, California. Getty Images
  • Destiny's Child, in khakis, at Nickelodeon's 14th annual Kid's Choice Awards on April 21, 2001 in Santa Monica, California. Getty Images
    Destiny's Child, in khakis, at Nickelodeon's 14th annual Kid's Choice Awards on April 21, 2001 in Santa Monica, California. Getty Images
  • Beyonce, in a floral midi, arrives at the premiere of 'Charlies Angels: Full Throttle' at the Odeon Cinema on July 1, 2003 in London. Getty Images
    Beyonce, in a floral midi, arrives at the premiere of 'Charlies Angels: Full Throttle' at the Odeon Cinema on July 1, 2003 in London. Getty Images
  • Beyonce, in orange strapless velour, leaves Radio 1 on July 4, 2003 in London. Getty Images
    Beyonce, in orange strapless velour, leaves Radio 1 on July 4, 2003 in London. Getty Images
  • Beyonce, in fur-trimmed leather, attends the MTV Europe Music Awards at Ocean Terminal on November 6, 2003 in Edinburgh, Scotland. Getty Images
    Beyonce, in fur-trimmed leather, attends the MTV Europe Music Awards at Ocean Terminal on November 6, 2003 in Edinburgh, Scotland. Getty Images
  • Beyonce, in pink ruffles, at the MTV Europe Music Awards at Ocean Terminal on November 6, 2003 in Edinburgh, Scotland. Getty Images
    Beyonce, in pink ruffles, at the MTV Europe Music Awards at Ocean Terminal on November 6, 2003 in Edinburgh, Scotland. Getty Images
  • Beyonce, in a classic LBD, attends 'The Fighting Temptations' premiere at The Empire Leicester Square on November 12, 2003 in London. Getty Images
    Beyonce, in a classic LBD, attends 'The Fighting Temptations' premiere at The Empire Leicester Square on November 12, 2003 in London. Getty Images
  • Beyonce, in a corseted gown, attends a VH1 party at the Universal Ampitheatre on November 20, 2003, in Los Angeles. EPA
    Beyonce, in a corseted gown, attends a VH1 party at the Universal Ampitheatre on November 20, 2003, in Los Angeles. EPA
  • Beyonce, in a pink mini, arrives at the French NRJ Music Awards ceremony at the Palais des Festivals on January 24, 2004 in Cannes, France. Getty Images
    Beyonce, in a pink mini, arrives at the French NRJ Music Awards ceremony at the Palais des Festivals on January 24, 2004 in Cannes, France. Getty Images
  • Beyonce, in a golden gown, arrives at the Brit Awards at Earls Court on February 17, 2004 in London. Getty Images
    Beyonce, in a golden gown, arrives at the Brit Awards at Earls Court on February 17, 2004 in London. Getty Images
  • Beyonce, in cornflower blue satin, attends a party to unveil the new Tommy Hilfiger women's fragrance at The Albion Riverside on June 21, 2004 in London. Getty Images
    Beyonce, in cornflower blue satin, attends a party to unveil the new Tommy Hilfiger women's fragrance at The Albion Riverside on June 21, 2004 in London. Getty Images
  • Beyonce, in a gilded shorts suit, arrives at the MTV Video Music Awards at the American Airlines Arena in Miami, Florida, on August 29, 2004. EPA
    Beyonce, in a gilded shorts suit, arrives at the MTV Video Music Awards at the American Airlines Arena in Miami, Florida, on August 29, 2004. EPA
  • Destiny's Child, in jeans and very Noughties boots, promote their new album 'Destiny Fulfilled' at Hotel Palace on November 10, 2004 in Madrid, Spain. Getty Images
    Destiny's Child, in jeans and very Noughties boots, promote their new album 'Destiny Fulfilled' at Hotel Palace on November 10, 2004 in Madrid, Spain. Getty Images
  • Beyonce, in jeans and a checked blazer, attends a press conference on November 30, 2004 in Tokyo, Japan. Getty Images
    Beyonce, in jeans and a checked blazer, attends a press conference on November 30, 2004 in Tokyo, Japan. Getty Images
  • Beyonce, in Versace, arrives at the 77th Academy Awards at the Kodak Theatre in Hollywood on February 27, 2005. EPA
    Beyonce, in Versace, arrives at the 77th Academy Awards at the Kodak Theatre in Hollywood on February 27, 2005. EPA
  • Beyonce, in a tangerine mini, attends the premiere of the new Pepsi advert at Circulo de Belles Artes on February 23, 2005 in Madrid, Spain. Getty Images
    Beyonce, in a tangerine mini, attends the premiere of the new Pepsi advert at Circulo de Belles Artes on February 23, 2005 in Madrid, Spain. Getty Images
  • Beyonce, in a floral midi, attends the opening of Samantha Thavasa's flagship shop on April 17, 2005 in Tokyo, Japan. Getty Images
    Beyonce, in a floral midi, attends the opening of Samantha Thavasa's flagship shop on April 17, 2005 in Tokyo, Japan. Getty Images
  • Beyonce, in House of Dereon, attends the 'Dreamgirls' premiere at the Martinez Hotel during the 59th international Cannes Film Festival on May 19, 2006 in Cannes, France. Getty Images
    Beyonce, in House of Dereon, attends the 'Dreamgirls' premiere at the Martinez Hotel during the 59th international Cannes Film Festival on May 19, 2006 in Cannes, France. Getty Images
  • Beyonce, in Armani, arrives at the Emporio Armani show at Earls Court as part of London Fashion Week on September 21, 2006 in London, England. Getty Images
    Beyonce, in Armani, arrives at the Emporio Armani show at Earls Court as part of London Fashion Week on September 21, 2006 in London, England. Getty Images
  • Beyonce, in a lace-panelled midi, at the UK Music Hall Of Fame at Alexandra Palace on November 14, 2006 in London, England. Getty Images
    Beyonce, in a lace-panelled midi, at the UK Music Hall Of Fame at Alexandra Palace on November 14, 2006 in London, England. Getty Images
  • Beyonce, in Elie Saab, at the 49th annual Grammy Awards in Los Angeles on February 11, 2007. EPA
    Beyonce, in Elie Saab, at the 49th annual Grammy Awards in Los Angeles on February 11, 2007. EPA
  • Beyonce, in Armani Prive, arrives for the 79th annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 25, 2007. EPA
    Beyonce, in Armani Prive, arrives for the 79th annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 25, 2007. EPA
  • Beyonce, in jeans, arrives at Incheon Airport on November 8, 2007, in Seoul, South Korea. Getty Images
    Beyonce, in jeans, arrives at Incheon Airport on November 8, 2007, in Seoul, South Korea. Getty Images
  • Beyonce, in Elie Saab, arrives at the 50th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 10, 2008. EPA
    Beyonce, in Elie Saab, arrives at the 50th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 10, 2008. EPA
  • Beyonce, in Gareth Pugh, arrives for the MTV Europe Music Awards, held at the Echo Arena on November 6, 2008 in Liverpool, England. Getty Images
    Beyonce, in Gareth Pugh, arrives for the MTV Europe Music Awards, held at the Echo Arena on November 6, 2008 in Liverpool, England. Getty Images
  • Beyonce, in a voluminous black gown, attends the 40 Principales Awards at Palacio de los Deportes on December 12, 2008 in Madrid, Spain. Getty Images
    Beyonce, in a voluminous black gown, attends the 40 Principales Awards at Palacio de los Deportes on December 12, 2008 in Madrid, Spain. Getty Images
  • Beyonce, in House of Dereon, arrives at the 81st Academy Awards at the Kodak Theatre in Hollywood, California, on February 22, 2009. EPA
    Beyonce, in House of Dereon, arrives at the 81st Academy Awards at the Kodak Theatre in Hollywood, California, on February 22, 2009. EPA
  • Beyonce, in a sculpted mini, and Solange Knowles at Tokyo Disneyland Hotel on August 10, 2009 in Chiba, Japan. Getty Images
    Beyonce, in a sculpted mini, and Solange Knowles at Tokyo Disneyland Hotel on August 10, 2009 in Chiba, Japan. Getty Images
  • Beyonce, in Versace, arrives for the MTV Europe Music Awards held at the O2 Arena on November 5, 2009 in Berlin, Germany. Getty Images
    Beyonce, in Versace, arrives for the MTV Europe Music Awards held at the O2 Arena on November 5, 2009 in Berlin, Germany. Getty Images
  • Beyonce, wearing Stephane Rolland, arrives at the 52nd annual Grammy Awards at the Staples Centre in Los Angeles, California, on January 31, 2010. EPA
    Beyonce, wearing Stephane Rolland, arrives at the 52nd annual Grammy Awards at the Staples Centre in Los Angeles, California, on January 31, 2010. EPA
  • Beyonce, in Pucci, arrives at the Met Gala in New York on May 2, 2011. EPA
    Beyonce, in Pucci, arrives at the Met Gala in New York on May 2, 2011. EPA
  • Beyonce, in Lanvin, arrives at the MTV Video Music Awards at the Nokia Theatre in Los Angeles, California, on August 28, 2011. EPA
    Beyonce, in Lanvin, arrives at the MTV Video Music Awards at the Nokia Theatre in Los Angeles, California, on August 28, 2011. EPA
  • Beyonce, in House of Dereon, at the launch of House of Dereon by Beyonce and Tina Knowles at Selfridges on September 17, 2011 in London, England. Getty Images
    Beyonce, in House of Dereon, at the launch of House of Dereon by Beyonce and Tina Knowles at Selfridges on September 17, 2011 in London, England. Getty Images
  • Beyonce, in Givenchy, arrives at the Met Gala in New York on May 7, 2012. EPA
    Beyonce, in Givenchy, arrives at the Met Gala in New York on May 7, 2012. EPA
  • Beyonce, in Osman, arrives at the 55th annual Grammy Awards in Los Angeles, California, on February 10, 2013. EPA
    Beyonce, in Osman, arrives at the 55th annual Grammy Awards in Los Angeles, California, on February 10, 2013. EPA
  • Beyonce, in Givenchy, attends the Met Gala in New York on May 6, 2013. EPA
    Beyonce, in Givenchy, attends the Met Gala in New York on May 6, 2013. EPA
  • Salma Hayek Pinault, Frida Giannini and Beyonce, in Gucci, at the Chime For Change: The Sound of Change Live concert at Twickenham Stadium on June 1, 2013 in London, England. Getty Images
    Salma Hayek Pinault, Frida Giannini and Beyonce, in Gucci, at the Chime For Change: The Sound of Change Live concert at Twickenham Stadium on June 1, 2013 in London, England. Getty Images
  • Beyonce, in Michael Costello, at the 56th annual Grammy Awards at the Staples Centre in Los Angeles, California, on January 26, 2014. EPA
    Beyonce, in Michael Costello, at the 56th annual Grammy Awards at the Staples Centre in Los Angeles, California, on January 26, 2014. EPA
  • Beyonce, in Givenchy, arrives at the Met Gala in New York on May 5, 2014. EPA
    Beyonce, in Givenchy, arrives at the Met Gala in New York on May 5, 2014. EPA
  • Beyonce, in Zuhair Murad, arrives at the 31st MTV Video Music Awards at The Forum in Inglewood, California, on August 24, 2014. EPA
    Beyonce, in Zuhair Murad, arrives at the 31st MTV Video Music Awards at The Forum in Inglewood, California, on August 24, 2014. EPA
  • Beyonce, in Proenza, arrives at the 57th annual Grammy Awards held at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
    Beyonce, in Proenza, arrives at the 57th annual Grammy Awards held at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
  • Beyonce, in Givenchy, arrives at the Met Gala in New York on May 2, 2016. EPA
    Beyonce, in Givenchy, arrives at the Met Gala in New York on May 2, 2016. EPA
  • Beyonce, in Peter Dundas, at the 59th annual Grammy Awards ceremony at the Staples Centre in Los Angeles, California, on February 12, 2017. EPA
    Beyonce, in Peter Dundas, at the 59th annual Grammy Awards ceremony at the Staples Centre in Los Angeles, California, on February 12, 2017. EPA
  • Beyonce, in Francesco Scognamiglio, arrives at the 33rd MTV Video Music Awards at Madison Square Garden in New York on August 28, 2016. EPA
    Beyonce, in Francesco Scognamiglio, arrives at the 33rd MTV Video Music Awards at Madison Square Garden in New York on August 28, 2016. EPA
  • Beyonce, in cobalt suiting, attends game six of the NBA Finals between the Cleveland Cavaliers and the Golden State Warriors at Quicken Loans Arena on June 16, 2016 in Cleveland, Ohio. Getty Images
    Beyonce, in cobalt suiting, attends game six of the NBA Finals between the Cleveland Cavaliers and the Golden State Warriors at Quicken Loans Arena on June 16, 2016 in Cleveland, Ohio. Getty Images
  • Beyonce, in all white, attends the NBA Western Conference Semifinals basketball game at the Oracle Arena in Oakland, California, on April 28, 2018. EPA
    Beyonce, in all white, attends the NBA Western Conference Semifinals basketball game at the Oracle Arena in Oakland, California, on April 28, 2018. EPA
  • Beyonce, in Alexander McQueen, attends the 'The Lion King' premiere at the Dolby Theatre in Hollywood, California, on July 9, 2019. EPA
    Beyonce, in Alexander McQueen, attends the 'The Lion King' premiere at the Dolby Theatre in Hollywood, California, on July 9, 2019. EPA
  • Beyonce, in Nguyen Cong Tri, attends the premiere of Disney's 'The Lion King' at Odeon Luxe Leicester Square on July 14, 2019 in London, England. Getty Images
    Beyonce, in Nguyen Cong Tri, attends the premiere of Disney's 'The Lion King' at Odeon Luxe Leicester Square on July 14, 2019 in London, England. Getty Images
Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

RACE CARD

6.30pm: Handicap (Turf) US$175,000 1,000m
7.05pm: Al Bastakiya Trial Conditions (Dirt) $100,000 1,900m
7.40pm: Al Rashidiya Group 2 (T) $250,000 1,800m
8.15pm: Handicap (D) $135,000 2,000m
8.50pm: Al Fahidi Fort Group 2 (T) $250,000 1,400m
9.25pm: Handicap (T) $135,000 2,410m.

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%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Paris Can Wait
Dir: Eleanor Coppola
Starring: Alec Baldwin, Diane Lane, Arnaud Viard
Two stars

UAE currency: the story behind the money in your pockets

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

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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While you're here
What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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MAIN CARD

Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari

Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam

Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai

Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni

Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir

Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka

The Comeback: Elvis And The Story Of The 68 Special
Simon Goddard
Omnibus  Press

The details

Heard It in a Past Life

Maggie Rogers

(Capital Records)

3/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

Updated: July 29, 2022, 12:45 PM