The revival of the UAE's entertainment scene appears to be led by stand-up comedians.
On the heels of August's sold-out shows by Jimmy Carr, fellow UK funnyman Omid Djalili has announced his Dubai return with a gig this autumn.
The comic and actor will take to the Dubai Opera stage on Saturday, November 7, with his new show Good Times.
In addition to multiple regional tours and sell-out performances at the prestigious Edinburgh Fringe Festival, Djalili – whose parents are Iranian – has built a strong career encompassing everything from theatre to Hollywood blockbusters.
When it comes to the latter, he shared quality screen time with Russell Crowe in 2000's Gladiator, in addition to appearances in the 1999 James Bond flick The World is not Enough and 2001 thriller Spy Game.
Djalili also won rave reviews in 2009 for his role as Fagin in the West End production of Oliver, while he lent his voice to the 2015 animated hit film Shaun the Sheep.
While touching upon his heritage and understanding of the region, Djalili's comedy is often about shared experiences and frustrations.
"It's talking about everyday things: long-term relationships, the pitfalls and trappings of celebrity, and getting older," he told The National in a previous interview. And, as for his penchant for adding a bit of musicality to his gigs, that's just the way he was brought up.
“It’s a tradition where I come from; if you’re holding court, there’s got to be a bit of song and dance as well,” he said. “That’s just the way we are. A lot of people in the Middle East, if there’s a one-man show and there’s no singing and dancing, that’s not a one-man show – that’s just someone talking.”
With tickets starting from Dh195 from Dubai Opera, Djalili's show is one of a number of comedy gigs happening in Dubai over the next few weeks. Here are all the other laughs to come.
Thursday, October 8, to Friday, 16 October, in various venues: The Laughter Factory
The enduring live comedy series is back with its latest installment.
Leading October's bill is the UK's Adam Bloom, who comedy superstar Ricky Gervais once described "as one of my favourite stand-ups for about 10 years". He will be joined by British-Nigerian comic Babatunde Aleshe, whose career also includes acting work with appearances in British soap opera EastEnders and drama Waking the Dead. Rounding off the bill is seasoned Irish performer Rory O'Hanlon.
The trio will perform at Movenpick Hotel Jumeirah Beach on Thursday and Friday, October 8 and 9; Zabeel House by Jumeirah – The Greens on Saturday, October 10; Grand Millennium Dubai Barsha Heights on Thursday, October 15; and the Hilton Dubai Jumeriah on Friday, October 16.
Tickets start at Dh160 and are available on The Laughter Factory's website.
Thursday, October 22: Nemr at Dubai Opera
A regional favourite, Lebanon's Nemr Abou Nassar returns to the UAE for his Dubai Opera debut. The comic's career continues to make strides in the Arab world and abroad. As well as selling out multiple UAE gigs, Nemr's special No Bombing in Beirut was broadcast on Showtime in 2017. The show starts at 8pm and tickets start from Dh175 from Dubai Opera.
Friday, October 23: Laughter Night featuring Gaurav Kapoor at The Theatre, Mall of the Emirates
Described as a "sweet Delhi boy", Kapoor is a prime example of India's flourishing stand-up comedy scene. As well as supporting Russell Brand on his 2015 Indian tour, Kapoor has performed well-received gigs at some of India's hottest comedy nights including Big Mic, Canvas Laugh and Chalta Hai. Performed in English, Kapoor's comedy will discuss "Jaat culture, people who buy Royal Enfields and poverty .... mostly his own". Shows are at 6pm and 9pm Tickets start from Dh60 from Platinumlist.
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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
