• Comedian Mo Amer will play his biggest UAE show yet in Abu Dhabi in March. Getty Images
    Comedian Mo Amer will play his biggest UAE show yet in Abu Dhabi in March. Getty Images
  • Bollywood film producer and director Karan Johar will co-host the International Indian Film Academy Rocks event in February. AFP
    Bollywood film producer and director Karan Johar will co-host the International Indian Film Academy Rocks event in February. AFP
  • British singer-songwriter Sting will play his hits in Abu Dhabi in January. AFP
    British singer-songwriter Sting will play his hits in Abu Dhabi in January. AFP
  • Junk Kouture aims to engage and inspire young designers to create works from rubbish around them. A fashion show will take place in Abu Dhabi in January. Photo: Junk Kouture
    Junk Kouture aims to engage and inspire young designers to create works from rubbish around them. A fashion show will take place in Abu Dhabi in January. Photo: Junk Kouture
  • The musician Shujaat Khan will perform at the Cultural Foundation in December. Photo: Saffron Media
    The musician Shujaat Khan will perform at the Cultural Foundation in December. Photo: Saffron Media
  • Le Trio Joubran are at the Cultural Foundation in December. Photo: Youness Hamiddine
    Le Trio Joubran are at the Cultural Foundation in December. Photo: Youness Hamiddine
  • Yemeni-Emirati singer Balqees Fathi will perform at Al Jahili Fort, Al Ain, in December. AFP
    Yemeni-Emirati singer Balqees Fathi will perform at Al Jahili Fort, Al Ain, in December. AFP
  • Emirati singer Hussain Jassmi will perform a National Day concert in Abu Dhabi. Satish Kumar / The National
    Emirati singer Hussain Jassmi will perform a National Day concert in Abu Dhabi. Satish Kumar / The National
  • K-pop group Blackpink bring their Born Pink world tour to Abu Dhabi in January. Getty Images
    K-pop group Blackpink bring their Born Pink world tour to Abu Dhabi in January. Getty Images
  • Award-winning, Nigerian-Romanian will perform in the UAE as part of Abu Dhabi Classics. Photo: DCT Abu Dhabi
    Award-winning, Nigerian-Romanian will perform in the UAE as part of Abu Dhabi Classics. Photo: DCT Abu Dhabi
  • The Israel Philharmonic Orchestra will be performing their Gala Concert in December. Photo: Abu Dhabi Classics
    The Israel Philharmonic Orchestra will be performing their Gala Concert in December. Photo: Abu Dhabi Classics
  • Post Malone will perform at Etihad Park on Yas Island in Abu Dhabi in December. AP
    Post Malone will perform at Etihad Park on Yas Island in Abu Dhabi in December. AP
  • Imagine Dragons will perform at Abu Dhabi's Etihad Arena on January 26, 2023. Photo: Eric Ray Davidson
    Imagine Dragons will perform at Abu Dhabi's Etihad Arena on January 26, 2023. Photo: Eric Ray Davidson
  • The Lion King will be on stage at Etihad Arena throughout December. Photo: Disney
    The Lion King will be on stage at Etihad Arena throughout December. Photo: Disney
  • An installation by artist Daniel Popper as part of the last Mother of the Nation Festival. The event returns to the Corniche later this year. Photo: Khushnum Bhandari / The National
    An installation by artist Daniel Popper as part of the last Mother of the Nation Festival. The event returns to the Corniche later this year. Photo: Khushnum Bhandari / The National
  • British comedian Jimmy Carr will take to the Etihad Arena stage in January. Getty Images
    British comedian Jimmy Carr will take to the Etihad Arena stage in January. Getty Images
  • Scottish stand-up comedian Kevin Bridges will perform at Etihad Arena in January. Getty Images
    Scottish stand-up comedian Kevin Bridges will perform at Etihad Arena in January. Getty Images

18 top concerts and events coming to Abu Dhabi, from Post Malone to Blackpink and IIFA


Saeed Saeed
  • English
  • Arabic

Musicals, rock, classical music and stand-up comedy are highlights on the Abu Dhabi 2022-2023 events calendar.

In addition to the Middle East debut of hit musical The Lion King, anticipated concerts by veteran British singer-songwriter Sting, US rockers Imagine Dragons and laughs provided by comedians Jimmy Carr and Kevin Bridges.

Here, The National rounds up 18 of the very best events to look forward to.

1. The Lion King: until December 10 at Etihad Arena

Marking 25 years since its premiere in 1997, the blockbuster musical will make its Middle Eastern debut in Abu Dhabi.

Based on the 1994 animated film, the story follows the adventures of Simba, as he grows from an innocent lion cub to assuming his responsibilities as the leader of his pride.

The show has been watched by nearly 110 million people around the world, and has permanent residencies in New York, London, Madrid and Tokyo.

Etihad Arena will be configured especially for the production to ensure a theatre-like experience. Expect to hear hits such as Circle of Life, Hakuna Matata and Can You Feel the Love Tonight.

Tickets from Dh200; evening shows begin at 7pm and matinees at 1pm. More information is available at etihadarena.ae

2. Hussain Al Jassmi and Hamad Al Ameri: December 3 at Qasr Al Hosn

Qasr Al Hosn in Abu Dhabi will play host to two Emirati singers, Hussain Al Jassmi and Hamad Al Ameri, on December 1 and 3 respectively.

Both staple performers during National Day celebrations, Al Jassmi and Al Ameri will serenade guests with songs from their hit Arabic set lists.

Some of Al Jassmi's famous tracks include Boshret Kheir — the video to which has been viewed more than half a billion times on YouTube — and his recent single Bel Bont El3areedh.

Al Ameri's songs include Einy Al Yameen and Jadeed Al Hob.

Doors open 7pm; from Dh50; ticketmaster.ae

3. Balqees and Fouad Abdelwahed: December 3 at Al Jahili Fort, Al Ain

Emirati-Yemeni singer Balqees and Yemeni crooner Fouad Abdelwahed are taking to the stage at Al Jahili Fort to celebrate National Day.

Recently featured in the Fifa World Cup official soundtrack with her song Light The Sky, Balqees is also known for her hit singles Momken and Taala Tchouf. Some of Abdelwahed's famous tunes include Ana Sootek and Qalbi Elsagheer.

Doors open 7pm; from Dh150;ticketmaster.ae

4. Post Malone: December 3 at Etihad Park

The Rockstar hitmaker will take the stage performing new tracks from fourth album Twelve Carat Toothache and hits including Circles, Sunflower, Psycho and I Like You (A Happier Song).

“I’m excited to be returning to Abu Dhabi and performing for the incredible audience there again,” said Malone. “I can't wait to take to the stage and perform for my fans in the Middle East. Together, we're going to enjoy a fantastic weekend.”

Doors open at 6.30pm; tickets from D295; ticketmaster.ae

5. Mother of The Nation Festival: December 9 to 18 at Abu Dhabi Corniche

A post on the event's Instagram page revealed the popular family festival will return this year.

Normally held around November and December on the Abu Dhabi Corniche, the week-long event features performances by regional and international pop stars, and is spread across venues divided into thematic sections ranging from arts and sports to space and technology.

Stay tuned to The National for all updates regarding the festival.

More information is available at motn.ae

6. Le Trio Joubran: December 14 at Cultural Foundation

Palestinian group Le Trio Joubran comprises three brothers who are all maestros on the oud. They are renowned for their intricate compositions inspired by some of the Arab world's greatest poets.

Show starts 8pm; tickets from Dh75; ticketmaster.ae

7. Trio Abozekrys: December 15 at Cultural Foundation

Built upon the interplay of brothers Mohamed and Abdallah on the oud and baglama (a long-necked lute) respectively, the group fuses traditional Middle Eastern sounds with modern and experimental jazz for a performance described as "eccentric and energetic".

Show starts 8pm; tickets from Dh75; ticketmaster.ae

8. Shujaat Khan, Amit Choubey and Nihar Mehta: December 17 at Cultural Foundation

Sitar virtuoso Shujaat Khan is the star of the show as he brings a tender and experimental style to Abu Dhabi, supported by renowned tabla players Amit Choubey and Nihar Mehta.

Show starts 8pm; tickets from Dh75; ticketmaster.ae

9. Israel Philharmonic Orchestra Gala Concert: December 20 at Emirates Palace Auditorium

The Israel Philharmonic Orchestra, one of the country's oldest and leading cultural institutions, will be performing its Gala Concert as part of Abu Dhabi Classics.

The programme includes Mahler's Symphony No.1 in D Major and Mozart's Piano Concerto No. 27 in B major.

Showtime is 8pm; from D50; etihadarena.ae; ticketmaster.ae

10. Jimmy Carr: January 7, 2023, at Etihad Arena

One of Britain's favourite comedians is returning to Abu Dhabi. As part of his Terribly Funny 2.0 World Tour, Carr is heading to Etihad Arena on Yas Island for a one-off performance on January 7, 2023.

Carr, 49, is known for his near-the-knuckle one-liners delivered in a deadpan manner. Last year he released the controversial Netflix special Jimmy Carr: His Dark Material.

Doors open at 8pm; from D195; etihadarena.ae

11. Junk Kouture World Final: January 11 at Etihad Arena

Founded in 2010, the event has been encouraging one billion children worldwide, aged 13 to 18, to harness their creativity using nothing but the rubbish around them.

Now, as part of this ambitious plan, Junk Kouture will showcase the best international designs from across the world in a high-octane fashion show.

Doors open 7pm; from Dh100; etihadarena.ae

12. Rebeca Omordia's piano recital, ‘African Pianism’: January 20 at Cultural Foundation

The award-winning Nigerian-Romanian pianist Rebeca Omordia, who lives in London, is set to deliver an electric performance of contemporary and dynamic classical music of composers from all over the African continent.

Showtime is 8pm; from D50; etihadarena.ae; ticketmaster.ae

13. Kevin Bridges: January 21 at Etihad Arena, Yas Island

The hilarious Scot returns to the UAE as part of his Overdue Catch-Up world tour.

He will be back in Abu Dhabi with his sell-out show. Fans should be quick off the mark as almost all of the dates along his seven-month journey around the UK are fully booked.

With four stand-up comedy specials to his name, including 2018's The Brand New Tour, Bridges is also a repeat guest on British TV shows such as Would I Lie to You and Have I Got News for You.

Doors open at 7pm; from D195; etihadarena.ae

14. Imagine Dragons: January 26 at Etihad Arena

The American rock band will return to the UAE as part of their latest world tour celebrating the release of their upcoming double-disc compilation album Mercury — Acts 1 & 2.

Executive produced by the legendary Rick Rubin, the 32-track album represents the band’s broadest and most personal collection yet. Bringing together their two most recent albums, it features the hit singles Enemy, Bones and Sharks.

Tickets go on sale on October 7 at 12 pm and start from AED 250, at livenation.me.

15. Sting: January 27 at Etihad Arena

Sting will bring his My Songs tour to Abu Dhabi.

The former Police frontman will perform his greatest hits from a celebrated back catalogue that has won him 17 Grammy Awards, three Brits Awards, a Golden Globe and an Emmy. He has also been nominated four times for the Best Original Song Oscar.

Tracks for fans to listen out for are Roxanne, Every Breath You Take and Desert Rose.

A global hit in 1999, Desert Rose is a collaboration with Algerian singer Cheb Mami that exposed the world to the Arabic music genre rai.

Doors open 7pm; from Dh435 at etihadarena.ae

16. Blackpink: January 28 at Etihad Park

When the K-pop stars announced the first dates and cities for their upcoming world tour in August, Abu Dhabi was listed as a stop on January 28.

No other details, including the venue or ticket prices, have been revealed.

Expect the awesome foursome to perform tracks from new album Born Pink in addition to hits Ice Cream and As If It's Your Last.

17. International Indian Film Academy Rocks: February 10 at Etihad Arena

Bollywood director and producer Karan Johar will join returning host, filmmaker Farah Khan, for IIFA Rocks, the musical and fashion night preceding the main awards gala hosted by the International Indian Film Academy in Abu Dhabi.

Johar and Khan will entertain Bollywood fans along with top performers including rapper Badshah, singer and music director Amit Trivedi, singer Sunidhi Chauhan and EDM producer Nucleya.

Doors open 6.30pm; from Dh110 at etihadarena.ae

18. Mo Amer and Maz Jobrani: March 4 at Etihad Arena

The two comedians, renowned for bringing Middle Eastern experiences to US stand-up, will perform their savvy blend of observational comedy.

Amer is best known for being the creator and star of the Netflix comedy series, Mo.

The show focuses on the absurdities of the US immigration process, and is based on Amer’s life as a Palestinian growing up in Houston, Texas.

Jobrani is a founding member and driving force behind the world-famous Axis of Evil Comedy Tour.

In 2021, his comedy special Pandemic Warrior was filmed in Dubai and is available to stream on Apple TV+.

Doors open 6pm; from Dh250 at etihadarena.ae

Concerts and events coming to Dubai, from Justin Bieber to Jo Koy and 'Romeo & Juliet' — in pictures

  • The trio Hooverphonic, led by singer Geike Arnaert, will perform in Dubai in December. Getty Images
    The trio Hooverphonic, led by singer Geike Arnaert, will perform in Dubai in December. Getty Images
  • Egyptian actress Yousra will appear in the stage production 'King Farouk' at Dubai Opera. AFP
    Egyptian actress Yousra will appear in the stage production 'King Farouk' at Dubai Opera. AFP
  • Le Trio Joubran, from left, Samir, Wissam and Adnan Joubran. Courtesy: Youness Hamiddine
    Le Trio Joubran, from left, Samir, Wissam and Adnan Joubran. Courtesy: Youness Hamiddine
  • Ansel Elgort and Rachel Zegler in the 2021 film adaptation of the musical 'West Side Story'. The stage show will be performed in Dubai Opera in April. AP
    Ansel Elgort and Rachel Zegler in the 2021 film adaptation of the musical 'West Side Story'. The stage show will be performed in Dubai Opera in April. AP
  • The Gipsy Kings shot to fame back in the 1980s with their eponymous album. Courtesy Dubai Opera
    The Gipsy Kings shot to fame back in the 1980s with their eponymous album. Courtesy Dubai Opera
  • Martin Garrix has been named 2022'S world's number one DJ by industry publication 'DJ Mag'. AFP
    Martin Garrix has been named 2022'S world's number one DJ by industry publication 'DJ Mag'. AFP
  • Pakistani singer Rahat Fateh Ali Khan will perform his hits at the Coca-Cola Arena. Courtesy Coca-Cola Arena
    Pakistani singer Rahat Fateh Ali Khan will perform his hits at the Coca-Cola Arena. Courtesy Coca-Cola Arena
  • Iraqi singer Kadim Al Sahir will perform an intimate show at Dubai Opera. Khushnum Bhandari / The National
    Iraqi singer Kadim Al Sahir will perform an intimate show at Dubai Opera. Khushnum Bhandari / The National
  • Canadian DJ deadmau5 will play at the Coca-Cola Arena in December. Getty Images
    Canadian DJ deadmau5 will play at the Coca-Cola Arena in December. Getty Images
  • Singer Ne-Yo returns to Dubai in December. AFP
    Singer Ne-Yo returns to Dubai in December. AFP
  • Dutch DJ Armin van Buuren is one EDM's most celebrated artists. AFP
    Dutch DJ Armin van Buuren is one EDM's most celebrated artists. AFP
  • Nigerian singer Wizkid is one of a new generation of African artists making inroads into the western charts. Getty Images
    Nigerian singer Wizkid is one of a new generation of African artists making inroads into the western charts. Getty Images
  • Mohamed Ramadan will perform post-match concerts as part of the inaugural World Tennis League tournament. AFP
    Mohamed Ramadan will perform post-match concerts as part of the inaugural World Tennis League tournament. AFP
  • Tiesto will bring his hits to the Coca-Cola Arena in Dubai. AFP
    Tiesto will bring his hits to the Coca-Cola Arena in Dubai. AFP
  • Jackson Wang will perform on February 4 in Dubai as part of his Magic Man world tour. AP
    Jackson Wang will perform on February 4 in Dubai as part of his Magic Man world tour. AP
  • Irish comedienne Joanne McNally performs on April 29 at The Agenda. Photo: GME Events
    Irish comedienne Joanne McNally performs on April 29 at The Agenda. Photo: GME Events
  • The Nutcracker ballet is an annual Christmas favourite. Photo: Andy Ross
    The Nutcracker ballet is an annual Christmas favourite. Photo: Andy Ross
  • Hungarian pianist and composer Balazs Havasi will play at Dubai Opera in 2023. EPA
    Hungarian pianist and composer Balazs Havasi will play at Dubai Opera in 2023. EPA
  • The Australian singer Kylie Minogue will ring in the new year in Dubai. Reuters
    The Australian singer Kylie Minogue will ring in the new year in Dubai. Reuters
  • Tomorrowland's Terra Sollis features VIP rooms with sun decks, resort views and a private plunge pool. Photo: Terra Solis
    Tomorrowland's Terra Sollis features VIP rooms with sun decks, resort views and a private plunge pool. Photo: Terra Solis
  • Peter Bence, the former Guinness World Record holder for fastest piano player, performs at Dubai Opera on November 11. Getty Images
    Peter Bence, the former Guinness World Record holder for fastest piano player, performs at Dubai Opera on November 11. Getty Images
  • See French crooner Enrico Macias on November 12 at Coca-Cola Arena. Photo: Wikicommons
    See French crooner Enrico Macias on November 12 at Coca-Cola Arena. Photo: Wikicommons
  • Spanish opera star Placido Domingo will headline the lavish Dresden Opera Ball gala evening at Dubai Opera. Getty Images
    Spanish opera star Placido Domingo will headline the lavish Dresden Opera Ball gala evening at Dubai Opera. Getty Images
  • Croation classic group 2Cellos are coming to Dubai in November. Courtesy: MBC
    Croation classic group 2Cellos are coming to Dubai in November. Courtesy: MBC
  • Watch British singer-songwriter Calum Scott live at Hard Rock Cafe in November. Getty Images
    Watch British singer-songwriter Calum Scott live at Hard Rock Cafe in November. Getty Images
  • Scottish singer-songwriter Lewis Capaldi is returning to the UAE for a concert at the Coca-Cola Arena on November 24. EPA
    Scottish singer-songwriter Lewis Capaldi is returning to the UAE for a concert at the Coca-Cola Arena on November 24. EPA
  • Illusionist Rob Lake is performing 'The Magic of Rob Lake' at Dubai Opera from November 25 to 27. Photo: FilmMagic
    Illusionist Rob Lake is performing 'The Magic of Rob Lake' at Dubai Opera from November 25 to 27. Photo: FilmMagic
  • Music and street culture festival Sole DXB is back for 2022 in December. Photo: Sole DXB
    Music and street culture festival Sole DXB is back for 2022 in December. Photo: Sole DXB
  • The Dubai Shopping Festival, starting in December, features concerts, family activities and plenty of shopping deals. Photo: Dubai Shopping Festival
    The Dubai Shopping Festival, starting in December, features concerts, family activities and plenty of shopping deals. Photo: Dubai Shopping Festival
  • Pakistani singer Abida Parveen returns to Dubai at the Coca-Cola Arena on December 9. Photo: Catherine de Clippel
    Pakistani singer Abida Parveen returns to Dubai at the Coca-Cola Arena on December 9. Photo: Catherine de Clippel

— A version of this article was first published on October 4, 2022

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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((Disclaimer))

The Liechtensteinische Landesbank AG (“Bank”) assumes no liability or guarantee for the accuracy, balance, or completeness of the information in this publication. The content may change at any time due to given circumstances, and the Liechtensteinische Landesbank AG is under no obligation to update information once it has been published. This publication is intended for information purposes only and does not constitute an offer, a recommendation or an invitation by, or on behalf of, Liechtensteinische Landesbank (DIFC Branch), Liechtensteinische Landesbank AG, or any of its group affiliates to make any investments or obtain services. This publication has not been reviewed, disapproved or approved by the United Arab Emirates (“UAE”) Central Bank, Dubai Financial Services Authority (“DFSA”) or any other relevant licensing authorities in the UAE. It may not be relied upon by or distributed to retail clients. Liechtensteinische Landesbank (DIFC Branch) is regulated by the DFSA and this advertorial is intended for Professional Clients (as defined by the DFSA) who have sufficient financial experience and understanding of financial markets, products or transactions and any associated risks.

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

First Person
Richard Flanagan
Chatto & Windus 

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

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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EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
    15 years, 271 days old
  • Harvey Elliott (Fulham)
    16 years, 30 days old
  • Matthew Briggs (Fulham)
    16 years, 68 days old
What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Specs
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Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: December 03, 2022, 8:16 PM