• From left: Laura Sisk, Taylor Swift, Jack Antonoff, Jonathan Low and Aaron Dessner accept the Album of the Year award for ‘Folklore’ onstage during the 63rd annual Grammy Awards. AFP
    From left: Laura Sisk, Taylor Swift, Jack Antonoff, Jonathan Low and Aaron Dessner accept the Album of the Year award for ‘Folklore’ onstage during the 63rd annual Grammy Awards. AFP
  • HER, left, and Tiara Thomas accept the Song of the Year award for 'I Can't Breathe' onstage during the 63rd Grammy Awards. AFP
    HER, left, and Tiara Thomas accept the Song of the Year award for 'I Can't Breathe' onstage during the 63rd Grammy Awards. AFP
  • Billie Eilish and Finneas accept the Record of the Year award for 'Everything I Wanted' from Ringo Starr onstage during the 63rd Grammy Awards at Los Angeles Convention Center. AFP
    Billie Eilish and Finneas accept the Record of the Year award for 'Everything I Wanted' from Ringo Starr onstage during the 63rd Grammy Awards at Los Angeles Convention Center. AFP
  • BTS performing 'Dynamite' during the 63rd Grammy Awards ceremony. EPA
    BTS performing 'Dynamite' during the 63rd Grammy Awards ceremony. EPA
  • Bruno Mars, right, and Anderson .Paak, left, perform during the 63rd Annual Grammy Awards, broadcast live from the Staples Center in Los Angeles. AFP
    Bruno Mars, right, and Anderson .Paak, left, perform during the 63rd Annual Grammy Awards, broadcast live from the Staples Center in Los Angeles. AFP
  • Chris Martin and Brittany Howard perform during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. AFP
    Chris Martin and Brittany Howard perform during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. AFP
  • K-Pop band BTS performs during the 63rd Annual Grammy Awards. AFP
    K-Pop band BTS performs during the 63rd Annual Grammy Awards. AFP
  • US country singer Miranda Lambert performs during the 63rd Grammy Awards. AFP
    US country singer Miranda Lambert performs during the 63rd Grammy Awards. AFP
  • Maren Morris and John Mayer perform onstage during the 63rd Grammy Awards. AFP
    Maren Morris and John Mayer perform onstage during the 63rd Grammy Awards. AFP
  • Beyonce and Megan Thee Stallion accept the Best Rap Performance award for 'Savage' onstage during the 63rd Grammy Awards. AFP
    Beyonce and Megan Thee Stallion accept the Best Rap Performance award for 'Savage' onstage during the 63rd Grammy Awards. AFP
  • HER winner of the Best R&B Song award for 'Better Than I Imagined' and the Song of the Year award for 'I Can't Breathe' poses in the media room during the 63rd Annual Grammy Awards at Los Angeles Convention Center. AFP
    HER winner of the Best R&B Song award for 'Better Than I Imagined' and the Song of the Year award for 'I Can't Breathe' poses in the media room during the 63rd Annual Grammy Awards at Los Angeles Convention Center. AFP
  • Taylor Swift reacts after being named winner of the Album of the Year award for ‘Folklore’ during the 63rd Annual Grammy Awards Ceremony broadcast live from the Staples Center in Los Angeles. AFP
    Taylor Swift reacts after being named winner of the Album of the Year award for ‘Folklore’ during the 63rd Annual Grammy Awards Ceremony broadcast live from the Staples Center in Los Angeles. AFP
  • US singer Doja Cat performs during the 63rd annual Grammy Awards. Getty Images
    US singer Doja Cat performs during the 63rd annual Grammy Awards. Getty Images
  • US singer Beyonce accepts the Best R&B Performance award for 'Black Parade' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
    US singer Beyonce accepts the Best R&B Performance award for 'Black Parade' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
  • British singer Dua Lipa accepts the Best Pop Vocal Album for 'Future Nostalgia' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
    British singer Dua Lipa accepts the Best Pop Vocal Album for 'Future Nostalgia' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
  • Lil Baby performs during the 63rd annual Grammy Awards Ceremony broadcast live from the Staples Center in Los Angeles. Getty Images
    Lil Baby performs during the 63rd annual Grammy Awards Ceremony broadcast live from the Staples Center in Los Angeles. Getty Images
  • British singer Harry Styles bumps elbow with US singer Billie Eilish as they attend the 63rd Annual Grammy Awards at Los Angeles Convention Center. AFP
    British singer Harry Styles bumps elbow with US singer Billie Eilish as they attend the 63rd Annual Grammy Awards at Los Angeles Convention Center. AFP
  • US rapper Megan Thee Stallion performs during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. AFP
    US rapper Megan Thee Stallion performs during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. AFP
  • US rapper Cardi B performs during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. Getty Images
    US rapper Cardi B performs during the 63rd annual Grammy Awards ceremony broadcast live from the Staples Center in Los Angeles. Getty Images
  • US rapper Megan Thee Stallion performs during the 63rd annual Grammy Awards. Getty Images
    US rapper Megan Thee Stallion performs during the 63rd annual Grammy Awards. Getty Images
  • US country singer Miranda Lambert accepts the Best Country Album award for 'Wildcard' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
    US country singer Miranda Lambert accepts the Best Country Album award for 'Wildcard' onstage during the 63rd Annual Grammy Awards at Los Angeles Convention Center. Getty Images
  • Kaytranada poses with the Grammy for Best Dance/Electronic Album and Best Dance Recording in the media room during the 63rd annual Grammy Awards. Getty
    Kaytranada poses with the Grammy for Best Dance/Electronic Album and Best Dance Recording in the media room during the 63rd annual Grammy Awards. Getty
  • US rapper Lizzo announces the Best New Artist award onstage during the 63rd Annual Grammy Awards. Getty Images
    US rapper Lizzo announces the Best New Artist award onstage during the 63rd Annual Grammy Awards. Getty Images
  • Este Haim, Alana Haim, and Daneille Haim of HAIM perform onstage during the 63rd annual Grammy Awards. Getty Images
    Este Haim, Alana Haim, and Daneille Haim of HAIM perform onstage during the 63rd annual Grammy Awards. Getty Images
  • US singer Billie Eilish performs with her brother Finneas during the 63rd annual Grammy Awards, broadcast live from the Staples Center in Los Angeles. AFP
    US singer Billie Eilish performs with her brother Finneas during the 63rd annual Grammy Awards, broadcast live from the Staples Center in Los Angeles. AFP
  • British singer Harry Styles performs during the 63rd annual Grammy Awards. Getty Images
    British singer Harry Styles performs during the 63rd annual Grammy Awards. Getty Images

Grammys 2021: HER wins Song of the Year, Harry Styles nabs first award


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Beyonce and Taylor Swift had a historic night at the Grammys, where the top four awards were won by female acts.

Swift became the first female performer to win Album of the Year three times, and Beyonce, with her 28th win, became the most decorated woman in Grammy history. She also tied in second place with Quincy Jones among all Grammy winners.

HER won Song of the Year for her single I Can't Breathe and Billie Eilish picked up Record of the Year for Everything I Wanted, telling the audience that Best New Artist winner Megan Thee Stallion deserved the honour.

HER with Tiara Thomas accept the award for Song of the Year onstage during the 63rd Grammy Awards. AFP
HER with Tiara Thomas accept the award for Song of the Year onstage during the 63rd Grammy Awards. AFP

Though women have won all top four awards in the past – including Eilish's sweep in 2020 – it marked the first time four separate and solo artists won the top four honours.

"We just want to thank the fans," said Swift, who won the top prize with Folklore and previously won Album of the Year with her albums Fearless and 1989.

Beyonce walked into the show with 24 wins and picked up four honours, including Best R&B Performance for Black Parade, Best Music Video for Brown Skin Girl, as well as Best Rap Performance and Best Rap Song for Savage, with Megan Thee Stallion.

"As an artist I believe it's my job, and all of our jobs, to reflect time and it's been such a difficult time," Beyonce said onstage as she won Best R&B Performance for Black Parade, which was released on Juneteenth.

Beyonce accepting the Best R&B Performance award for 'Black Parade'. EPA
Beyonce accepting the Best R&B Performance award for 'Black Parade'. EPA

She went on to say she created the song to honour the “beautiful black kings and queens” in the world.

She added: “I have been working my whole life … This is such a magical night.”

Beyonce is only behind the late conductor Georg Solti, who is the most decorated Grammy winner with 31 wins.

But Beyonce didn't make history alone, her whole family did. The royal family of music all won honours Sunday: Jay-Z picked up his 23rd Grammy, sharing the Best Rap Song win with his wife as he co-wrote Savage. And Blue Ivy Carter, 9 — who won Best Music Video alongside her mother — became the second youngest act to win a Grammy in show's 63-year history. Leah Peasall was 8 when The Peasall Sisters won Album of the Year at the 2002 show for their appearance on the T Bone Burnett-produced O Brother, Where Art Thou? soundtrack.

Megan Thee Stallion, who won three honours, also made history and became the first female rapper to win Best Rap Song. She's also the fifth rap  act to win Best New Artist.

Beyonce was the night's top contender with nine nominations, and while she didn't perform, Swift did.

She sang Cardigan and August from Folklore, as well as Willow from Evermore, and was joined by the collaborators who helped her make the albums, Jack Antonoff and Aaron Dessner, who both won Album of the Year with Swift.

Silk Sonic, which comprises Bruno Mars and Anderson .Paak, also performed, bringing a throwback R&B vibe to the show with their smooth new single, Leave the Door Open.

Dua Lipa, who won Best Pop Vocal album, proved her pop star status with a performance of her hits Don't Start Now and Levitating, and she was joined by the DaBaby, who was a star during his performance of his guitar-tinged rap hit Rockstar, flipping the song for an exceptional live rendition featuring R&B singer Anthony Hamilton, a skilled violinist and background singers.

Country singer Mickey Guyton – the first black woman nominated for Best Country Solo Performance – gave an impressive rendition of her song Black Like Me, which she released in 2020 as police brutality continued to devastate black families and the coronavirus ravished black America disproportionately.

Lil Baby, joined by Killer Mike and activist Tamika Mallory, gave a political performance that was impressive.

Black Parade joined a list of songs honouring that black experience that won on Sunday, including HER's protest anthem I Can't Breathe and Anderson .Paak's Lockdown, which also released on Juneteenth.

Other performers on Sunday included Billie Eilish, Cardi B, Bad Bunny, Miranda Lambert, Maren Morris and Harry Styles, who won Best Pop Solo Performance for the hit Watermelon Sugar.

“To everyone who made this record with me, thank you so much,” said Styles, the first member of One Direction to win a Grammy.

Host Trevor Noah kicked off the show telling jokes about the coronavirus pandemic and the year that was 2020. He was live from downtown Los Angeles, with attendees wearing masks and sitting, socially distanced, at small round tables.

Double winners included HER, Fiona Apple, Kaytranada and the late performers John Prine and Chick Corea.

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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae