Workers clean the roof of the new Academy Museum of Motion Pictures, amid the coronavirus pandemic, in October 2020, in Los Angeles, California. Oscar songs will be performed from the top of the new film museum. AFP
Workers clean the roof of the new Academy Museum of Motion Pictures, amid the coronavirus pandemic, in October 2020, in Los Angeles, California. Oscar songs will be performed from the top of the new film museum. AFP
Workers clean the roof of the new Academy Museum of Motion Pictures, amid the coronavirus pandemic, in October 2020, in Los Angeles, California. Oscar songs will be performed from the top of the new film museum. AFP
Workers clean the roof of the new Academy Museum of Motion Pictures, amid the coronavirus pandemic, in October 2020, in Los Angeles, California. Oscar songs will be performed from the top of the new f

Oscar-nominated songs to be performed from new LA film museum rooftop and a tiny town in Iceland


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The five songs nominated at this year's Oscars will be performed from the top of the Academy's gleaming new film museum and a tiny fishing town in Iceland as producers aim to shake up the format of the pandemic-hit ceremony.

Hamilton star Leslie Odom Jr will be among those performing from the roof terrace of Los Angeles' still-unopened Academy Museum of Motion Pictures, which has been in development for years but, like the Oscars, saw its launch delayed because of Covid-19.

His song Speak Now from civil rights drama One Night in Miami ... will form part of a special Oscars pre-show as will the ballad Husavik from the Will Ferrell comedy Eurovision Song Contest: The Story of Fire Saga, performed from the Icelandic port of the same name.

"We've come up with some serious pre-game and post-game action to enhance our main event," Oscar-winning director Steven Soderbergh and his fellow gala co-producers said on Friday. "Our suggestion is just tune in for the whole shebang, otherwise you'll miss something really unexpected and fun."

This year's Oscars are following an "awards-show-as-a-movie" theme, and will primarily be held, with social distancing de rigueur, at Union Station in Downtown Los Angeles.

There won't be an audience at the Oscars this year. While the base of the show won’t be the Academy Awards’ usual home, it will be held at Union Station in Los Angeles. AP
There won't be an audience at the Oscars this year. While the base of the show won’t be the Academy Awards’ usual home, it will be held at Union Station in Los Angeles. AP

Harrison Ford, Brad Pitt and Reese Witherspoon are among the A-list lineup of presenters, marking the first time Tinseltown's biggest names will gather on the red carpet since last spring.

Venues in Britain and France will also be set up for international nominees unable to travel to Los Angeles.

The musical pre-show Oscars: Into the Spotlight will also feature performances from four-time Grammy winner HER and 12-time Oscar song nominee Diane Warren, who have nods this year for Judas and the Black Messiah and The Life Ahead, respectively.

Producers also announced a post-show called Oscars: After Dark, which will feature the night's big winners having their golden statuettes engraved, along with star interviews.

The 93rd Academy Awards take place on Sunday, April 25, while the group's museum will open on Thursday, September 30.

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

The biog

Age: 30

Position: Senior lab superintendent at Emirates Global Aluminium

Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology

Favourite part of job: The challenge, because it is challenging

Favourite quote: “Be the change you wish to see in the world,” Gandi

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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 

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UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20petrol%20(V%20Class)%3B%20electric%20motor%20with%2060kW%20or%2090kW%20powerpack%20(EQV)%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20233hp%20(V%20Class%2C%20best%20option)%3B%20204hp%20(EQV%2C%20best%20option)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20350Nm%20(V%20Class%2C%20best%20option)%3B%20TBA%20(EQV)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EMid-2024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3ETBA%0D%3C%2Fp%3E%0A
The specs: 2018 Jaguar E-Pace First Edition

Price, base / as tested: Dh186,480 / Dh252,735

Engine: 2.0-litre four-cylinder

Power: 246hp @ 5,500rpm

Torque: 365Nm @ 1,200rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.7L / 100km

MATCH INFO

Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)

Man of the match Harry Kane