Claire Foy, Courtney B Vance, Maya Rudolph and Dave Chappelle won Guest Actor Emmys at Sunday's Creative Arts Awards ceremony.
On the Drama Series side, Foy was honoured for The Crown and her reprisal of Queen Elizabeth II, the role that won her a Best Lead Actress Emmy in 2018. Vance won for his part in Lovecraft Country, which was cancelled after one season.
Rudolph and Chappelle earned Comedy Series guest acting trophies as hosts of Saturday Night Live. For Rudolph, it was a repeat of her victory in the category last year, also for SNL.
In the Short Form Comedy or Drama Series, the winners were JB Smoove for Mapleworth Murders and Keke Palmer for Keke Palmer's Turnt Up with the Taylors.
All the awards, except for that earned by Foy, went to black actors. While that appeared to signal a trend towards diversity for this year's Emmys, the Guest Actor awards have proved more inclusive than the top acting honours in recent years.
The Creative Arts Awards were presented in non-televised weekend ceremonies that will be part of a special Saturday show on FXX. The awards are precursors to the main Emmys ceremony, broadcasting next Sunday on CBS, with Cedric the Entertainer as host.
Emmanuel Acho, executive producer of Uncomfortable Conversation with a Black Man, which won for Short Form Nonfiction or Reality Series, wore a suit that bore the names of black men and women killed at the hands of the police.
The Queen's Gambit, a coming-of-age tale set in the world of championship chess, emerged with a leading nine Creative Arts Awards, including for Best Casting, Cinematography and Music Composition for a Limited or Anthology series.
The Mandalorian, a live-action series set in the Star Wars universe, was in second place (tied with Saturday Night Live) with seven awards. It's vying for Best Drama Series honours next weekend, while The Queen's Gambit is a Best Limited Series contender.
Streaming services dominated the awards tallies so far, with Netflix on top with 34 honours, followed by Disney+ with 13 and HBO Max combined with cable channel HBO at 10.
Other weekend winners included Dolly Parton’s Christmas on the Square as Best TV movie; Lateef Crowder for Best Stunt Performance and Ryan Watson, stunt coordinator, both for The Mandalorian; the James Corden-produced Carpool Karaoke: The Series, for Best Short Form Comedy, Drama or vVariety Series.
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Mountain Classification Tour de France after Stage 8 on Saturday:
- 1. Lilian Calmejane (France / Direct Energie) 11
- 2. Fabio Aru (Italy / Astana) 10
- 3. Daniel Martin (Ireland / Quick-Step) 8
- 4. Robert Gesink (Netherlands / LottoNL) 8
- 5. Warren Barguil (France / Sunweb) 7
- 6. Chris Froome (Britain / Team Sky) 6
- 7. Guillaume Martin (France / Wanty) 6
- 8. Jan Bakelants (Belgium / AG2R) 5
- 9. Serge Pauwels (Belgium / Dimension Data) 5
- 10. Richie Porte (Australia / BMC Racing) 4
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
