• Spectators attend the 2022 WWE Elimination Chamber at the Jeddah Super Dome in Saudi Arabia on February 19. All photos: AFP
    Spectators attend the 2022 WWE Elimination Chamber at the Jeddah Super Dome in Saudi Arabia on February 19. All photos: AFP
  • Roman Reigns won a match.
    Roman Reigns won a match.
  • Roman Reigns celebrates after defeating Bill Goldberg.
    Roman Reigns celebrates after defeating Bill Goldberg.
  • Young spectators at the Jeddah Super Dome.
    Young spectators at the Jeddah Super Dome.
  • Audience members cheer for Brock Lesnar as he walks with the championship belt after winning the 2022 WWE Elimination Chamber.
    Audience members cheer for Brock Lesnar as he walks with the championship belt after winning the 2022 WWE Elimination Chamber.
  • Brock Lesnar holds up the championship belt.
    Brock Lesnar holds up the championship belt.
  • Brock Lesnar is declared champion.
    Brock Lesnar is declared champion.
  • Brock Lesnar, left, wrestles with Austin Theory.
    Brock Lesnar, left, wrestles with Austin Theory.
  • Brock Lesnar carrying Austin Theory during their match.
    Brock Lesnar carrying Austin Theory during their match.
  • Roman Reigns, bottom, wrestles with Bill Goldberg.
    Roman Reigns, bottom, wrestles with Bill Goldberg.
  • WWE is much-loved in Saudi Arabia.
    WWE is much-loved in Saudi Arabia.

WWE Elimination Chamber wows crowds for the first time in Jeddah - in pictures


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A WWE Elimination Chamber match took place for the first time in Saudi Arabia on Saturday, and it drew in enthusiastic crowds, as they watched Brock Lesnar claim the coveted title.

The event took place at Jeddah Super Dome, the world’s largest freestanding dome, and is the final stop before WrestleMania, which takes place in April.

Scroll through the gallery above to see images from the event.

The match, which was postponed by two years because of the pandemic, was organised by the General Entertainment Authority, and included three women's matches, another first for the kingdom.

It was the WWE’s seventh major event to take place after a 10-year deal was signed between the wrestling events company and the General Sports Authority of Saudi Arabia in 2018.

A few of the highlights from the event include Roman Reigns defeating Goldberg to retain the WWE Universal Championship, Becky Lynch beating Lita and retaining her Raw Women’s Championship title, plus Brock Lesnar being crowned winner of the WWE Championship after competing against Bobby Lashley, Austin Theory, Riddle, AJ Styles and Seth Rollins.

Bianca Belair also defeated Doudrop, Nikki A.S.H, Alexa Bliss, Liv Morgan and Rhea Ripley in the Elimination Chamber for WWE Raw Women's Championship opportunity at WrestleMania.

WWE's Bianca Belair. Photo: WWE
WWE's Bianca Belair. Photo: WWE

What is an Elimination Chamber match?

In the Elimination Chamber format, wrestlers battle it out inside a chain-linked circular steel structure around the ring. There are generally six participants competing in the match. It starts off with two wrestlers while the remaining four wait in an enclosure chamber outside each ring corner.

In five-minute intervals, each chamber is opened until all the wrestlers are competing inside the ring, with the winner determined as the last one standing not eliminated by pinfall or submission. The first Elimination Chamber match took place in 2002 and there have been 29 since.

In the UAE, fans who subscribe to the WWE Network were able to watch the Jeddah event live as well as replays of it afterwards as part of the video-on-demand service. Those in the US can watch on streaming service Peacock.

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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. 

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Updated: February 20, 2022, 12:46 PM