Abu Dhabi unveils its autumn of culture


Nick March
  • English
  • Arabic

After months of speculation, Flash Entertainment broke cover last week to confirm three headline acts – Kanye West, Linkin Park and Prince – who will take to the main stage on Yas Island next month when the Formula 1 race returns to Abu Dhabi, bringing with it a weekend of motorsport and music.

Indeed, if the F1 season remains as competitive over its next three races as it has over the rest of the calendar, Abu Dhabi may yet stage the title-deciding finale it was denied last year, and Prince could close the weekend playing to a newly crowned king of the world’s most glamorous sport.

Having unveiled its cast of performers, Flash put an end to one of my favourite games of the summer – the one where you sit around trying to speculate which artists will be coming to the capital this year, conjuring up ever more fanciful names – and sparked an unseemly scramble for the few race tickets that remain on sale.

Flash is also teasing the prospect of further special guests to come – including, perhaps, someone to occupy the main stage on the vacant Thursday night slot which Beyoncé filled last year.


While the line-up for Yasalam Live stole most of the headlines last week, the Abu Dhabi Film Festival (formerly the Middle East International Film Festival) also confirmed its own 10-day schedule, for an event which opens on Thursday at the Emirates Palace hotel.
Established in 2007, the film festival occupies a marginally less glitzy place than F1 on the entertainment calendar, but it is no less significant for that.

There is much to admire in the programme that Peter Scarlet, the festival’s executive director, and his team have put together. It includes Never Let Me Go, the big-screen adaptation of Kazou Ishiguoro’s novel about the paralysing effect of conformity, starring Keira Knightley, and Potiche, which pairs Catherine Deneuve and Gerard Depardieu in a Francois Ozon film about industrial strife at a provincial umbrella factory in France. These two international films are supported by an undercard of screenings that has been designed to delight, inspire and challenge in somewhere close to equal measures.

The serious business of the festival is to stimulate and develop the region’s filmmakers both informally, by bringing the best work from around the world to the capital, and formally, through the Sanad Fund, which offers cash grants and support to aspiring creatives.

It is an interesting venture. Sanad has $500,000 (Dh1.84m) available to help films get made in the first place, by offering development grants of up to $20,000 per project and, further, to polish them up once location work is completed, via post-production grants of up to $60,000 per project. Such awards are made available to filmmakers from more than 20 countries across the region.


The fund also offers what it describes as year-round support to the projects it sponsors, helping to "connect filmmakers to potential partners and audiences". To this end, Sanad will be hosting a series of creative workshops at the festival to help nurture new talent.
Meanwhile, five films on show this year – Here Comes The Rain; In My Mother's Arms; OK, Enough, Goodbye; Qarantina and Sun Dress – have already benefited from cash grants. It will be interesting to see how well each one fares in the territory which has, to some degree, supported its development.

Indeed, while the welcome arrival of Prince next month helps continue, in some small way, to remake Abu Dhabi as an entertainment centre, it is the less publicised work of bodies such as Sanad that will sustain the capital’s cultural ambitions and its creative industries in the years ahead. International stars may pass through but the pride of nations rests on the talent of their own people.

The Specs:

The Specs:

Engine: 2.9-litre, V6 twin-turbo

Transmission: 8-speed automatic

Power: 444bhp

Torque: 600Nm

Price: AED 356,580 incl VAT

On sale: now.

UAE currency: the story behind the money in your pockets
ABU%20DHABI%20CARD
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Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
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Venue: Sharjah Cricket Stadium

Date: Sunday, November 25

MATCH INFO

Juventus 1 (Dybala 45')

Lazio 3 (Alberto 16', Lulic 73', Cataldi 90 4')

Red card: Rodrigo Bentancur (Juventus)

Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

Kanye%20West
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Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

UAE currency: the story behind the money in your pockets
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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Sunday's Super Four matches

Dubai, 3.30pm
India v Pakistan

Abu Dhabi, 3.30pm
Bangladesh v Afghanistan

MATCH INFO

Champions League last 16, first leg

Tottenham v RB Leipzig, Wednesday, midnight (UAE)

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

The%20specs
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Results

6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)

7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby

7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby

8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby

9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”