UAE's viral stars Peter Rosalita and Mira Singh share plans for 2022

Two youngsters from the UAE captured our collective imaginations this year, going viral with their life-changing appearances – one on American TV and the other on the world stage at the opening of Expo 2020 Dubai.

Peter Rosalita, 10, who was born in Abu Dhabi to Filipino parents, became an internet sensation in June when his audition for the 16th season of reality TV show America’s Got Talent was posted on YouTube.

Meanwhile Mira Singh, 11, who was born in Dubai to an Indian father and a Belarusian mother, was cast as the main character for the star-studded opening ceremony of Expo 2020 Dubai, which was watched by the world.

'May it be a year where we can return to full health'

"I hope that 2022 will be a good year for everyone, that we will finally beat Covid-19," Peter, a Grade 5 student from Richmindale school in Abu Dhabi, tells The National. "I hope that prosperity greets all of us and that we can welcome a fresh start where we can look forward to the fulfilment of our dreams and aspirations.

"May it be a year where we can return to full health and not be afraid of going out anymore."

Peter, who did not make it to the top 10 finalists on the viewer-voted show, told The National that he "felt sad and confused" right after his elimination, but that he was grateful for the the "once-in-a-lifetime experience" 2021 brought him.

"[America's Got Talent] has given me the chance to fulfil one of my dreams and taught me a lot of valuable lessons that I will be taking with me as I continue to pursue my singing,” he said in September.

Peter Rosalita, 10, with his parents Ruel Rosalita, Vilma Villegas and aunt Mary Jane Villegas, far right, in Abu Dhabi. Khushnum Bhandari / The National

In October, Peter appeared on the long-running The Ellen DeGeneres Show, and Ellen DeGeneres told him he was "beautiful".

"I watched you on America's Got Talent and I just thought you were beautiful. Your songs are amazing. So good," DeGeneres told the youngster.

Peter, who's been winning local awards for his singing, says he hopes more opportunities will come for him in 2022.

"My dreams are always close to my heart and I hope that 2022 will open up more doors of opportunity for me to grow as an artist and propel my career further," he says.

'I definitely want to do movies'

Dubai-born Mira Singh played the part of a young girl whose journey creates the Expo story at the heart of the show. All photos: Expo 2020 Dubai
Italian tenor Andrea Bocelli with Mira Singh during the Expo 2020 Dubai opening ceremony.
The story of the opening ceremony show was told through the eyes of a young Emirati girl, played by Mira, who represents hope for all people.
Unsure of her path forward, Mira she is presented with an ancient golden ring by a wise elder, played by Emirati actor and playwright Habib Guloom. The ring, based on a 3,000-year-old artefact, is both a symbol of the UAE's past and a future built on connection.
As the young girl makes her journey though our ideal world, representing sustainability, mobility and opportunity, she grows in confidence and is rewarded with the golden seed of humanity.
Mira Singh's part in the opening ceremony was described by its creators as “a young local girl observing the challenges of today and representing hope for the future”.
On stage at Al Wasl Plaza, Mira's role included climbing a ladder during a dazzling sequence that showed the creation of the world.

Mira, an aspiring actress and singer, became an overnight star after the spectacular opening ceremony of Expo 2020 Dubai on September 30. The youngster is a known face in the UAE modelling scene, but it was her turn as a young girl on whom the ceremony's narrative is centred, that would lead to people searching for her name.

Within days, Mira was inundated with offers.

“I am speechless. My life has changed a lot since the opening ceremony,” she told The National a few days after her appearance. “I didn’t think it would be so big and the fame would be like ‘wow’. I’ve been receiving a lot of offers, projects and commercials."

Mira says she hopes 2022 "will be much better than the last two years".

"I definitely want to do some big projects like movies. And I wish I will be able to travel and visit my two countries where I am from," she says.

She also would like to travel to California and study acting as well as learn to sing like a professional "and brush up my piano skills" as well as dance moves.

"I want to spend more time with my friends because it was not easy in 2021," she says. "And I want to concentrate more on my studies and make 2022 an amazing year."

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Only fly the drone during the day, and never at night
Should have a live feed of the drone flight
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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