• SB19 perform at Expo 2020 Dubai. Antonie Robertson / The National
    SB19 perform at Expo 2020 Dubai. Antonie Robertson / The National
  • Filipino singer-songwriter Zack Tabudlo. Photo: Facebook
    Filipino singer-songwriter Zack Tabudlo. Photo: Facebook
  • P-pop group MNL48 are part of a pan-Asian pop franchise success story, originating in Japan. Photo: ABS-CBN
    P-pop group MNL48 are part of a pan-Asian pop franchise success story, originating in Japan. Photo: ABS-CBN
  • Freddie Aguilar, a folk musician from the Philippines. Getty Images
    Freddie Aguilar, a folk musician from the Philippines. Getty Images
  • Nica del Rosario, right, sings her campaign song 'Rosas' for presidential aspirant Leni Robredo. AP
    Nica del Rosario, right, sings her campaign song 'Rosas' for presidential aspirant Leni Robredo. AP
  • Filipino pop star and actress Sarah Geronimo rose to fame after winning the television singing contest 'Star for a Night'. Reuters
    Filipino pop star and actress Sarah Geronimo rose to fame after winning the television singing contest 'Star for a Night'. Reuters
  • Barbie Almalbis, a Filipina singer-songwriter and former lead singer of the bands Hungry Young Poets and Barbie's Cradle. She pursued a solo career in 2005. Photo: Dragon Mart
    Barbie Almalbis, a Filipina singer-songwriter and former lead singer of the bands Hungry Young Poets and Barbie's Cradle. She pursued a solo career in 2005. Photo: Dragon Mart

A brief history of P-pop, from anti-Marcos messages to the mainstream and back


  • English
  • Arabic

The past decade has been a golden era for Filipino pop music, aka Pinoy-pop or P-pop. The past couple of years alone have marked some landmark moments for the genre, which is rapidly gaining an international presence to rival that of its J-pop and K-pop forebears that have so heavily influenced the music in its current form.

Last year, boy band SB19 picked up a nomination for an MTV Europe Music Award and became the first South-East Asian act to be nominated for a Billboard Top Social Artist Award. They kept this success going into 2022 by spending seven weeks at the top of Billboard’s Hot Trending Songs chart, breaking K-pop superstars BTS’s record for Butter in the process.

On Spotify’s annual streaming charts last year, Zack Tabudlo topped the Philippines’ most-streamed-song list with Binibini. It’s not entirely unusual for Filipino artists to make the list, but it’s more commonly dominated by international names such as Justin Bieber and Ariana Grande. With Olivia Rodrigues and Bruno Mars — both artists of Filipino descent — joining him in the top 5, and 84 million streams in a single year for Binibini, it was a particularly strong performance.

Meanwhile, girl band MNL48 are part of a pan-Asian pop franchise success story, originating in Japan, that is taking the continent, and world, by storm. The Filipina branch of the ‘reality pop’ 48 phenomenon have picked up awards at the MYX Awards, P-Pop Awards and TikTok Awards, and even have their very own theatre to hold performances at Manila’s Eton Centris Mall.

A recurring theme in these success stories has been the heavy influence of K-pop and J-pop, but it wasn’t always thus. While modern P-pop is marked by meticulous dance routines, polished production and squeaky-clean teen pin-ups, the early history of the genre is one of subversion.

The term “Pinoy” began to be widely used as a prefix to domestic pop music in the late 1970s and applied initially to a largely folk rock-inspired movement, sung not in English as had been the norm in the former US colony, but in Tagalog or “Taglish”, and with a frequent undercurrent of opposition to the authoritarian regime of then president Ferdinand Marcos. Heber Bartolome’s 1977 song Nena, for example, told the story of a young girl forced into prostitution owing to an uncaring government, while Florante De Leon’s Digoman (War) flatly states: “I am ready to do battle for the cause of our freedom.”

Craig Lockard’s Dance of Life, a 1998 study of South-East Asian pop music, explained: “The rise of politicised pop music is linked to the development in the early ‘70s of the musical style known as ‘Pinoy’. Sung not in English but in Tagalog [or] slang-filled Tagalog that appealed to urban youth, Pinoy music was a conscious attempt to create a Filipino national and popular culture.”

The term Pinoy-pop really hit the mainstream in 1978 when Freddie Aguilar’s single Anak (Child) sold 100,000 copies in the Philippines in its first two weeks of release — something that was unheard of at the time. The song was released in more than 50 countries and translated into nearly 30 languages, according to local media.

Anak wasn’t an overtly political song. It was a touching tale of a father-son relationship. Aguilar’s 1979 follow-up, Bayan Ko (My Country), pulled no such punches, with lyrics that translate as, “The Philippines, Nest of tears and poverty, My aspiration, See you perfectly free.” This song would go on to become the anthem of the 1986 uprising against Marcos, with Aguilar himself leading the crowds in singing on occasions.

As the 1970s became the 1980s, the growing influence of US hip-hop began to show. Musically, P-pop retained a strong folk influence, in part owing to the lack of easy access to hip-hop standards such as cheap samplers and record decks in the contemporary Philippines. The lyrical poetry of the genre began to emerge in P-pop, however. A trend even emerged among street theatre/musical collectives for adapting the poems of Amado Hernadez — a Marxist Filipino poet who died in 1970 — to music.

It was also around this time that Marcos became interested in the burgeoning Pinoy-pop scene. One might have expected him to want to shut down the growing subculture, but it seems he wasn’t paying too much attention to the lyrics. Instead, impressed by proudly nationalistic song titles such as My Country and I Am Filipino, performed in the native language, Marcos decided this was exactly the sort of movement he should co-opt for political purposes, mandating under a 1978 update to Order 75-31 of the Broadcast Media Council that all Filipino radio stations should play at least three Pinoy songs an hour as part of his campaign to boost the profile of Filipino culture and reduce outside influences.

It wasn’t the first, or last, time a populist leader had misappropriated pop music for their own ends. Earlier this month, British pop group M-People were furious when Liz Truss used their hit Movin’ on Up while she walked on stage for her Conservative Party Conference speech as UK Prime Minister, though they were also happy to note the irony of Truss using a song about breaking up with a deadbeat partner, including the line “pack your bags and get out” to highlight the bright future ahead under her leadership.

It’s a world away from the shiny P-pop product of 2022, but pop music and politics alike tend to move in circles. Filipino politics has already done so this year, with the Marcos family back in power following the election of Marcos’s son Ferdinand Marcos Jr, known as BongBong, as president in July.

  • Philippines' President Ferdinand 'Bongbong' Marcos Jr, centre, is joined by his mother and former first lady Imelda at his inauguration ceremony in Manila. Getty
    Philippines' President Ferdinand 'Bongbong' Marcos Jr, centre, is joined by his mother and former first lady Imelda at his inauguration ceremony in Manila. Getty
  • The ceremony took place at the National Museum in Manila. Reuters
    The ceremony took place at the National Museum in Manila. Reuters
  • Sara Duterte, the Philippines' new Vice President and daughter of former president Rodrigo Duterte, with Mr Marcos Jr in Manila. Reuters
    Sara Duterte, the Philippines' new Vice President and daughter of former president Rodrigo Duterte, with Mr Marcos Jr in Manila. Reuters
  • Mr Marcos Jr is the son of former president Ferdinand Marcos Sr. Getty
    Mr Marcos Jr is the son of former president Ferdinand Marcos Sr. Getty
  • Mr Marcos Jr is sworn in by Supreme Court Chief Justice Alexander Gesmundo. AP
    Mr Marcos Jr is sworn in by Supreme Court Chief Justice Alexander Gesmundo. AP
  • An activist prepares to protest against the inauguration ceremony in Manila. AP
    An activist prepares to protest against the inauguration ceremony in Manila. AP
  • Supporters of the new president gather in the capital. AP
    Supporters of the new president gather in the capital. AP
  • The inauguration ceremony sparked a demonstration in the city. AP
    The inauguration ceremony sparked a demonstration in the city. AP
  • Supporters watch Mr Marcos Jr and Mr Duterte on a giant screen during the ceremony. AP
    Supporters watch Mr Marcos Jr and Mr Duterte on a giant screen during the ceremony. AP
  • The new Philippines leader arrives at the museum. AP
    The new Philippines leader arrives at the museum. AP
  • Mr Marcos Jr, with his wife Louise Araneta-Marcos and son Ferdinand Alexander Marcos, takes the oath as the next Philippine president in Manila. Getty
    Mr Marcos Jr, with his wife Louise Araneta-Marcos and son Ferdinand Alexander Marcos, takes the oath as the next Philippine president in Manila. Getty
  • Ferdinand 'BongBong' Marcos, the Philippines' president, during the swearing-in ceremony at the Old Legislative Building in Manila. Bloomberg
    Ferdinand 'BongBong' Marcos, the Philippines' president, during the swearing-in ceremony at the Old Legislative Building in Manila. Bloomberg
  • Ferdinand Marcos with his wife and son at the ceremony. Bloomberg
    Ferdinand Marcos with his wife and son at the ceremony. Bloomberg
  • Departing Philippine President Rodrigo Duterte, second from left, shakes hands with incoming President Ferdinand Marcos Jr during the inauguration ceremony for Mr Marcos in Manila. AFP
    Departing Philippine President Rodrigo Duterte, second from left, shakes hands with incoming President Ferdinand Marcos Jr during the inauguration ceremony for Mr Marcos in Manila. AFP
  • Departing Philippine President Rodrigo Duterte, centre left, is escorted as he reviews an honour guard, as incoming President Ferdinand Marcos J looks on, during the inauguration ceremony for Mr Marcos Jr, in Manila. AFP
    Departing Philippine President Rodrigo Duterte, centre left, is escorted as he reviews an honour guard, as incoming President Ferdinand Marcos J looks on, during the inauguration ceremony for Mr Marcos Jr, in Manila. AFP
  • The leaders salute during the inauguration ceremony. AFP
    The leaders salute during the inauguration ceremony. AFP
  • People attend the swearing-in ceremony. Bloomberg
    People attend the swearing-in ceremony. Bloomberg
  • A promotional video for Mr Marcos Jr is displayed on a screen at the Old Legislative Building, in Manila. Bloomberg
    A promotional video for Mr Marcos Jr is displayed on a screen at the Old Legislative Building, in Manila. Bloomberg
  • Supporters attend the inauguration. Mr Marcos Jr was sworn in as president amid protests over his namesake father's rule. Bloomberg
    Supporters attend the inauguration. Mr Marcos Jr was sworn in as president amid protests over his namesake father's rule. Bloomberg
  • A supporter holds the national flag. Mr Marcos Jr received more than 31 million votes and incoming vice president Sara Duterte more than 32 million of the more than 55 million votes cast in the May 9 election. AP
    A supporter holds the national flag. Mr Marcos Jr received more than 31 million votes and incoming vice president Sara Duterte more than 32 million of the more than 55 million votes cast in the May 9 election. AP

Last week, meanwhile, Filipino Senator Jinggoy Estrada suggested banning K-drama and other foreign-made content from Filipino screens in a familiar-sounding call for the advancement of domestic culture.

In March, during the election campaign, Filipina songstress Nica Del Rosario, who has previously written songs for the likes of Sarah Geronimo and Barbie Almalbis, hit the No 1 and 2 spots on the Filipino iTunes download charts simultaneously, with Rosas and Kay Leni Tayo. Both were protest songs urging listeners to reject a return for the Marcos clan and vote for rival Leni Robredo.

Could P-pop be going full circle, too?

Scroll through the gallery below to see SB19 performing at Expo 2020 Dubai

  • Filipino boy band SB19 performed at Expo 2020 Dubai on March 16, 2022. All photos: Antonie Robertson / The National
    Filipino boy band SB19 performed at Expo 2020 Dubai on March 16, 2022. All photos: Antonie Robertson / The National
  • The band, which consists of members Josh, Pablo, Stell, Ken and Justin, arrived in Dubai on Wednesday morning.
    The band, which consists of members Josh, Pablo, Stell, Ken and Justin, arrived in Dubai on Wednesday morning.
  • The band put on a high-energy performance at the DEC Arena but fans reported technical difficulties on the night.
    The band put on a high-energy performance at the DEC Arena but fans reported technical difficulties on the night.
  • Expo 2020 Dubai apologised for 'technical issues during the SB19 concert'.
    Expo 2020 Dubai apologised for 'technical issues during the SB19 concert'.
  • Dedicated fans turned out to see their favourite band perform live.
    Dedicated fans turned out to see their favourite band perform live.
  • The group are known by the nickname Mahalima by fans.
    The group are known by the nickname Mahalima by fans.
  • Ahead of the concert, they tweeted: 'SB19 at EXPO 2020 Dubai. Mahalima says hi as they get ready for their performance.'
    Ahead of the concert, they tweeted: 'SB19 at EXPO 2020 Dubai. Mahalima says hi as they get ready for their performance.'
  • #MarhabaSB19inDubai was trending on Twitter as the band made their arrival in the UAE.
    #MarhabaSB19inDubai was trending on Twitter as the band made their arrival in the UAE.
  • SB19 made their debut in 2018 and are known for hits 'Bazinga' and 'Mapa'.
    SB19 made their debut in 2018 and are known for hits 'Bazinga' and 'Mapa'.
  • SB19 were the first Filipino and South-East Asian act to be nominated in the Billboard Music Awards.
    SB19 were the first Filipino and South-East Asian act to be nominated in the Billboard Music Awards.
  • SB19 have a global OPM fanbase; OPM stands for original Pinoy music.
    SB19 have a global OPM fanbase; OPM stands for original Pinoy music.
  • Loyal SB19 fans at the Expo 2020 Dubai concert.
    Loyal SB19 fans at the Expo 2020 Dubai concert.
  • The band performed at Expo 2020 Dubai during its last two weeks.
    The band performed at Expo 2020 Dubai during its last two weeks.
  • Filipino actor, comedian and YouTuber Chad Kinis warmed the crowd up for SB19.
    Filipino actor, comedian and YouTuber Chad Kinis warmed the crowd up for SB19.
  • Chad Kinis on stage at Expo 2020 Dubai.
    Chad Kinis on stage at Expo 2020 Dubai.
  • Filipino singer Zephanie Dimaranan also took to the stage.
    Filipino singer Zephanie Dimaranan also took to the stage.
  • Zephanie Dimaranan is known by her stage name Zephanie.
    Zephanie Dimaranan is known by her stage name Zephanie.
  • Zephanie was the winner of the first season of 'Idol Philippines'.
    Zephanie was the winner of the first season of 'Idol Philippines'.
MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Alan%20Wake%20Remastered%20
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

SPIDER-MAN%3A%20ACROSS%20THE%20SPIDER-VERSE
%3Cp%3EDirectors%3A%20Joaquim%20Dos%20Santos%2C%20Kemp%20Powers%2C%20Justin%20K.%20Thompson%3Cbr%3EStars%3A%20Shameik%20Moore%2C%20Hailee%20Steinfeld%2C%20Oscar%20Isaac%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The five stages of early child’s play

From Dubai-based clinical psychologist Daniella Salazar:

1. Solitary Play: This is where Infants and toddlers start to play on their own without seeming to notice the people around them. This is the beginning of play.

2. Onlooker play: This occurs where the toddler enjoys watching other people play. There doesn’t necessarily need to be any effort to begin play. They are learning how to imitate behaviours from others. This type of play may also appear in children who are more shy and introverted.

3. Parallel Play: This generally starts when children begin playing side-by-side without any interaction. Even though they aren’t physically interacting they are paying attention to each other. This is the beginning of the desire to be with other children.

4. Associative Play: At around age four or five, children become more interested in each other than in toys and begin to interact more. In this stage children start asking questions and talking about the different activities they are engaging in. They realise they have similar goals in play such as building a tower or playing with cars.

5. Social Play: In this stage children are starting to socialise more. They begin to share ideas and follow certain rules in a game. They slowly learn the definition of teamwork. They get to engage in basic social skills and interests begin to lead social interactions.

Biography

Favourite book: Zen and the Art of Motorcycle Maintenance

Holiday choice: Anything Disney-related

Proudest achievement: Receiving a presidential award for foreign services.

Family: Wife and three children.

Like motto: You always get what you ask for, the universe listens.

Test series fixtures

(All matches start at 2pm UAE)

1st Test Lord's, London from Thursday to Monday

2nd Test Nottingham from July 14-18

3rd Test The Oval, London from July 27-31

4th Test Manchester from August 4-8

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP%204
%3Cp%3E%3Cstrong%3EDisplay%3A%20%3C%2Fstrong%3EMain%20%E2%80%93%206.7%22%20FHD%20Dynamic%20Amoled%202X%2C%202640%20x%201080%2C%2022%3A9%2C%20425ppi%2C%20HDR10%2B%2C%20up%20to%20120Hz%3B%20cover%20%E2%80%93%201.9%22%20Super%20Amoled%2C%20512%20x%20260%2C%20302ppi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%201%2C%204nm%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2012%2C%20One%20UI%204.1.1%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%20wide%20(f%2F1.8)%2C%20OIS%2C%20portrait%2C%20super%20slo-mo%2C%20hyperlapse%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%4030%2F60fps%2C%20full-HD%4030%2F60fps%2C%20HD%4030fps%3B%20slo-mo%40240%2F960fps%3B%20HDR10%2B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2010MP%20(f%2F2.4)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%203700mAh%2C%2025W%20fast%20charging%2C%2015W%20wireless%20charging%2C%20reverse%20wireless%20charging%2C%20'all-day'%20life%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%205G%3B%20Wi-Fi%2C%20Bluetooth%205.2%2C%20NFC%20(Samsung%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Nano-SIM%20%2B%20eSIM%3B%20no%20microSD%20slot%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Bora%20purple%2C%20graphite%2C%20pink%20gold%2C%20blue%3B%20Bespoke%20Edition%20in%20select%20countries%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Flip%204%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh3%2C799%20%2F%20Dh3%2C999%20%2F%20Dh4%2C449%3C%2Fp%3E%0A
Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EMaly%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Mo%20Ibrahim%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%20International%20Financial%20Centre%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20%241.6%20million%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2015%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%2C%20planning%20first%20seed%20round%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GCC-based%20angel%20investors%3C%2Fp%3E%0A
Switching%20sides
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TEACHERS' PAY - WHAT YOU NEED TO KNOW

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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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The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

THE BIO

Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place

Job Title: Human resources administrator, Expo 2020 Dubai

First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group

Entrepreneur: Started his own graphic design business

Favourite singer: Avril Lavigne

Favourite travel destination: Germany and Saudi Arabia

Family: Six sisters

Juvenile arthritis

Along with doctors, families and teachers can help pick up cases of arthritis in children.
Most types of childhood arthritis are known as juvenile idiopathic arthritis. JIA causes pain and inflammation in one or more joints for at least six weeks.
Dr Betina Rogalski said "The younger the child the more difficult it into pick up the symptoms. If the child is small, it may just be a bit grumpy or pull its leg a way or not feel like walking,” she said.
According to The National Institute of Arthritis and Musculoskeletal and Skin Diseases in US, the most common symptoms of juvenile arthritis are joint swelling, pain, and stiffness that doesn’t go away. Usually it affects the knees, hands, and feet, and it’s worse in the morning or after a nap.
Limping in the morning because of a stiff knee, excessive clumsiness, having a high fever and skin rash are other symptoms. Children may also have swelling in lymph nodes in the neck and other parts of the body.
Arthritis in children can cause eye inflammation and growth problems and can cause bones and joints to grow unevenly.
In the UK, about 15,000 children and young people are affected by arthritis.

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.

What is Bitcoin?

Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.

The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers. 

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

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”.

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MATCH INFO

Uefa Champions League, last-16. first leg

Atletico Madrid v Juventus, midnight (Thursday), BeIN Sports

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.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

RESULTS
%3Cp%3E5pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(Turf)%202%2C200m%3Cbr%3EWinner%3A%20RB%20Sarab%2C%20Allaia%20Tiar%20(jockey)%2C%20Khalifa%20Al%20Neyadi%20(trainer)%3C%2Fp%3E%0A%3Cp%3E5.30pm%3A%20Mamsha%20Alkhair%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Mutaqadim%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6pm%3A%20Emirates%20Fillies%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Almotajalliah%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6.30pm%3A%20Emirates%20Colts%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Fadwaan%2C%20Antonio%20Fresu%2C%20Ahmed%20Al%20Mehairbi%3C%2Fp%3E%0A%3Cp%3E7pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Group%201%20(PA)%20Dh2%2C500%2C000%20(T)%202%2C200m%3Cbr%3EWinner%3A%20Mujeeb%2C%20Richard%20Mullen%2C%20Salem%20Al%20Ketbi%3C%2Fp%3E%0A%3Cp%3E7.30pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C400m%3Cbr%3EWinner%3A%20Western%20Writer%2C%20Richard%20Mullen%2C%20Bhupat%20Seemar%3C%2Fp%3E%0A
T20 World Cup Qualifier

Final: Netherlands beat PNG by seven wickets

Qualified teams

1. Netherlands
2. PNG
3. Ireland
4. Namibia
5. Scotland
6. Oman

T20 World Cup 2020, Australia

Group A: Sri Lanka, PNG, Ireland, Oman
Group B: Bangladesh, Netherlands, Namibia, Scotland

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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PREMIER LEAGUE STATS

Romelu Lukaku's goalscoring statistics in the Premier League 
Season/club/appearances (substitute)/goals

2011/12 Chelsea: 8(7) - 0
2012/13 West Brom (loan): 35(15) - 17
2013/14 Chelsea: 2(2) - 0
2013/14 Everton (loan): 31(2) - 15
2014/15 Everton: 36(4) - 10
2015/16 Everton: 37(1) - 18
2016/17 Everton: 37(1) - 25  

Disability on screen

Empire — neuromuscular disease myasthenia gravis; bipolar disorder; post-traumatic stress disorder (PTSD)

Rosewood and Transparent — heart issues

24: Legacy — PTSD;

Superstore and NCIS: New Orleans — wheelchair-bound

Taken and This Is Us — cancer

Trial & Error — cognitive disorder prosopagnosia (facial blindness and dyslexia)

Grey’s Anatomy — prosthetic leg

Scorpion — obsessive compulsive disorder and anxiety

Switched at Birth — deafness

One Mississippi, Wentworth and Transparent — double mastectomy

Dragons — double amputee

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

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The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

Updated: October 24, 2022, 10:45 AM