There was a time when releasing an album came with uncertainty.
Artists and record label executives would rack their brains wondering how new songs would be received. And whether any of them would become a hit.
Thanks to online streaming, the answers are immediate. Such is the case with Ava Max's debut album Heaven & Hell. It was released last month, but the singer, 26, didn't have to worry too much about how her tunes would fare.
Eight of the 15 songs had already been released as singles, with five of them topping charts from the US to Australia.
With Heaven & Hell home to established bangers Sweet but Psycho and Kings & Queens, it is as much a greatest hits collection as a debut album. That said, even with success achieved, Max – real name Amanda Ava Koci – couldn't dispel the nerves of releasing her first album.
"These are things you dream about when you are a kid," she tells The National. "Just the fact that I am saying I have an album gets me excited. The fans have been waiting a while and I am happy to finally give them what they want."
And what they want is large doses of flamboyant and up-tempo pop music. Heaven & Hell is anything but subtle. Nearly every track is infused with colossal hooks carried by oceans of synth lines and club-stomping beats. Max's vocals are equally maximalist as she tears through the tunes with unrelished glee.
This is what makes her such an an intriguing prospect.
Sonically, Max's music is out of tune with the current times. From Billie Eilish's goth take on the genre to The Weeknd's bleak outlook and Taylor Swift's recent introspective turn on Folklore, pop music has become decidedly slower and darker. Even superstars Lady Gaga and Katy Perry couldn't overcome this murky wave, with respective albums Chromatica and Smile sinking with little trace.
Max is not convinced that her unapologetic take on pop music, inspired by 1990s-era divas Mariah Carey and Britney Spears, is dead. “I hear what you are saying, but I think there will always be room for this. I mean, my streaming numbers definitely show this,” she says. “If done correctly, people will always move towards this style because it is uplifting and inspirational.”
Max has been aware of music’s transformative powers since childhood.
Born in the US to Albanian parents, her mother was a trained opera singer while her father played the piano. Watching both of them struggle with menial jobs and adjusting to a new country remains Max’s biggest source of inspiration.
It allowed her to push through the countless record label rejections and failed appearances at singing competitions that she has experienced since the age of 13.
“Their story is my roots. Watching them overcome their challenges is what keeps me motivated,” she says. “They showed me the importance of persevering.”
That determination resulted in a remixed version of her song, 2013's Take Away the Pain, catching the ears of Canadian producer Cirkut, real name Henry Walter, a year later.
After meeting at a dinner party, the duo hit it off immediately and a songwriting partnership was born that yielded over 100 tunes. Cirkut is executive producer of Heaven & Hell and co-wrote a lion's share of the tracks.
It’s a relationship Max cherishes due to its rarity within a hard-nosed music industry. She may be relatively new to the scene, but her experience has already given her a more realistic perspective of what is needed to survive.
“The industry is cruel in that it is really hard to make genuine connections. If I didn’t meet Cirkut, I probably wouldn’t have made it into the industry,” she says.
“It makes you realise that it is all about making the right connections. And when you want to enter the industry you can lose track of that because you want to party. You need to keep your focus and keep working hard because when you do that, the probability of meeting the right people gets higher.”
It’s good to have Max around. Not only does she remind us that pop music can be joyful, but she reaffirms the equally timeless principle that hard work pays off.
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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Mohammed bin Zayed Majlis
Yuki Means Happiness
Alison Jean Lester
John Murray
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Scores in brief:
Day 1
New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38
Pakistan (1st innings) 59-2 (23 overs)
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
MATCH INFO
Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
My Cat Yugoslavia by Pajtim Statovci
Pushkin Press
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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
Normal People
Sally Rooney, Faber & Faber
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
If you go
The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million