• Kim Kardashian and Kanye West attend a basketball game between the Denver Nuggets and Los Angeles Lakers at the Staples Centre in Los Angeles, California, on May 12, 2012, the year the couple began dating. EPA
    Kim Kardashian and Kanye West attend a basketball game between the Denver Nuggets and Los Angeles Lakers at the Staples Centre in Los Angeles, California, on May 12, 2012, the year the couple began dating. EPA
  • Kim Kardashian and Kanye West attend the Valentino show as part of Paris Fashion Week on July 4, 2012 in Paris, France. Getty Images
    Kim Kardashian and Kanye West attend the Valentino show as part of Paris Fashion Week on July 4, 2012 in Paris, France. Getty Images
  • Kim Kardashian, then pregnant with their first child, daughter North, and Kanye West attend the Givenchy show as part of Paris Fashion Week on March 3, 2013 in Paris, France. Getty Images
    Kim Kardashian, then pregnant with their first child, daughter North, and Kanye West attend the Givenchy show as part of Paris Fashion Week on March 3, 2013 in Paris, France. Getty Images
  • Kim Kardashian and Kanye West attend the Met Gala at the Metropolitan Museum of Art in New York, US, on May 6, 2013. Kardashian gave birth to North the following month. EPA
    Kim Kardashian and Kanye West attend the Met Gala at the Metropolitan Museum of Art in New York, US, on May 6, 2013. Kardashian gave birth to North the following month. EPA
  • The couple scored the April 2014 cover of 'Vogue' magazine. Courtesy Vogue
    The couple scored the April 2014 cover of 'Vogue' magazine. Courtesy Vogue
  • Kim Kardashian and Kanye West attend the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 5, 2014. EPA
    Kim Kardashian and Kanye West attend the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 5, 2014. EPA
  • People gather around Kim Kardashian, centre, and Kanye West, left, as they leave their residence in Paris on May 23, 2014, before their wedding. AFP
    People gather around Kim Kardashian, centre, and Kanye West, left, as they leave their residence in Paris on May 23, 2014, before their wedding. AFP
  • Kim Kardashian and Kanye West make their way down the aisle after their wedding on May 24, 2014, at Fort di Belvedere in Florence, Italy. Courtesy E! Entertainment Television
    Kim Kardashian and Kanye West make their way down the aisle after their wedding on May 24, 2014, at Fort di Belvedere in Florence, Italy. Courtesy E! Entertainment Television
  • Kim Kardashian, baby North West, Kanye West and Helene Arnault attend the Givenchy show as part of the Paris Fashion Week on September 28, 2014 in Paris, France. Getty Images
    Kim Kardashian, baby North West, Kanye West and Helene Arnault attend the Givenchy show as part of the Paris Fashion Week on September 28, 2014 in Paris, France. Getty Images
  • Kanye West and Kim Kardashian attend the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 1, 2014. EPA
    Kanye West and Kim Kardashian attend the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 1, 2014. EPA
  • Kim Kardashian, Kanye West and Kris Jenner attend the Balmain show as part of Paris Fashion Week on March 5, 2015 in Paris, France. Getty Images
    Kim Kardashian, Kanye West and Kris Jenner attend the Balmain show as part of Paris Fashion Week on March 5, 2015 in Paris, France. Getty Images
  • Kim Kardashian and Kanye West attend the 57th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
    Kim Kardashian and Kanye West attend the 57th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
  • Kim Kardashian and Kanye West attend the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 4, 2015. EPA
    Kim Kardashian and Kanye West attend the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 4, 2015. EPA
  • Kanye West and Kim Kardashian attend the Time 100 Gala at Frederick P Rose Hall in New York, US, on April 21, 2015. EPA
    Kanye West and Kim Kardashian attend the Time 100 Gala at Frederick P Rose Hall in New York, US, on April 21, 2015. EPA
  • Kayne West and Kim Kardashian, pregnant with son Saint, attend the 32nd MTV Video Music Awards at the Microsoft Theatre in Los Angeles, California, on August 30, 2015. EPA
    Kayne West and Kim Kardashian, pregnant with son Saint, attend the 32nd MTV Video Music Awards at the Microsoft Theatre in Los Angeles, California, on August 30, 2015. EPA
  • Kanye West and Kim Kardashian attend the Louis Vuitton show as part of Paris Fashion Week on June 21, 2018 in Paris, France. Getty Images
    Kanye West and Kim Kardashian attend the Louis Vuitton show as part of Paris Fashion Week on June 21, 2018 in Paris, France. Getty Images
  • Corey Gamble, Kris Jenner, Kim Kardashian, Kanye West, Kendall Jenner, Kylie Jenner and Travis Scott arrive at the Met Gala at the Metropolitan Museum of Art in New York, US, on May 6, 2019. EPA
    Corey Gamble, Kris Jenner, Kim Kardashian, Kanye West, Kendall Jenner, Kylie Jenner and Travis Scott arrive at the Met Gala at the Metropolitan Museum of Art in New York, US, on May 6, 2019. EPA
  • Kim Kardashian and Kanye West attend the Vanity Fair Oscar Party following the 92nd annual Academy Awards ceremony in Beverly Hills, California, on February 9, 2020. EPA
    Kim Kardashian and Kanye West attend the Vanity Fair Oscar Party following the 92nd annual Academy Awards ceremony in Beverly Hills, California, on February 9, 2020. EPA
  • Visitors take a photo with the wax figures of Kim Kardashian and Kanye West at Madame Tussaud's in Istanbul, Turkey, on February 14, 2020. EPA
    Visitors take a photo with the wax figures of Kim Kardashian and Kanye West at Madame Tussaud's in Istanbul, Turkey, on February 14, 2020. EPA
  • Kim Kardashian and Rappers, Kanye West and J Cole attend the 69th NBA All-Star Game as part of 2020 NBA All-Star Weekend on February 16, 2020 at United Center in Chicago, Illinois. AFP
    Kim Kardashian and Rappers, Kanye West and J Cole attend the 69th NBA All-Star Game as part of 2020 NBA All-Star Weekend on February 16, 2020 at United Center in Chicago, Illinois. AFP
  • Kanye West and Kim Kardashian head out of their hotel on October 09, 2021 in New York City. Getty Images
    Kanye West and Kim Kardashian head out of their hotel on October 09, 2021 in New York City. Getty Images

Why Kim Kardashian wants the courts to speed up her divorce from Ye


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Reality TV star Kim Kardashian has urged a US court to expedite her divorce, saying it would help her husband Ye to accept that the relationship is over.

Kardashian filed for divorce last year after months of press reports about marital strife and as the rapper formerly known as Kanye West battled mental health issues.

Ye has publicly fought the separation, including using social media posts imploring Kardashian to reconcile.

"I very much desire to be divorced," Kardashian wrote in a declaration filed to a Los Angeles court on Wednesday. "I have asked Kanye to keep our divorce private, but he has not done so.

"I believe that the court terminating our marital status will help Kanye to accept that our marital relationship is over and to move forward on a better path which will assist us in peacefully co-parenting our children."

Kim Kardashian filed for divorce from Ye last year. AP
Kim Kardashian filed for divorce from Ye last year. AP

Kardashian filed the petition for divorce a year ago. Two months later, Ye filed his response, which agreed on all the major points, including child custody. Neither discussed the split publicly. A prenuptial agreement prevented property fights.

At first, it appeared there would be a smooth end to one of the most followed celebrity unions in recent decades, between Kardashian, 41, and the rap and fashion mogul, 44.

In December, Kardashian, as is common in complicated divorces, asked the court to declare her legally single before the details of child custody and property are worked out.

She said in Wednesday’s filing that Ye had agreed to the move, known in court as bifurcation, in advance. But on February 16, Ye objected to it in his own filing, and raised a number of new issues.

Kim Kardashian and Kanye West began dating in 2012 and married in a lavish ceremony in Italy in 2014. Photo: E! Entertainment Television
Kim Kardashian and Kanye West began dating in 2012 and married in a lavish ceremony in Italy in 2014. Photo: E! Entertainment Television

Ye in recent months has lashed out on social media against Kardashian, her family and her boyfriend, Saturday Night Live star Pete Davidson. He has aired complaints that he is not being allowed to make major parenting decisions and has been excluded from birthday parties and other events for their children.

On Wednesday, Kardashian said it’s clear that Ye is simply attempting to delay, and is causing damage by doing so.

“Mr West, by his actions, has made it clear that he does not accept that the parties’ marital relationship is over,” the court filing says. “Mr West has disseminated on social media the parties’ private communications and misinformation about personal family matters and co-parenting, which has caused emotional distress.”

The couple have four children: daughter North, 8; son Saint, 6; daughter Chicago, 4; and son Psalm, 2.

The pair, who began dating in 2012 and married in a lavish ceremony in Italy two years later, rapidly became one of the world's most instantly recognisable couples.

But their union ran into trouble with reports of bizarre outbursts from Ye, who has bipolar disorder.

"While I wish our marriage would have succeeded, I have come to the realisation that there is no way to repair our marriage," Kardashian wrote in the filing on Wednesday. "Kanye does not agree but at least it appears that he has come to the realisation that I want to end our marriage, even if he does not."

Ye this week released his much-anticipated album, Donda 2, a sequel to last year's Donda, with many of the songs detailing his separation from Kardashian.

— Additional reporting by AFP and AP

Scroll through the gallery below to see Kim Kardashian's style evolution over the years.

  • Paris Hilton and Kim Kardashian, in traditional dirndl dresses, attend Oktoberfest on September 25, 2006 in Munich, Germany. Getty Images
    Paris Hilton and Kim Kardashian, in traditional dirndl dresses, attend Oktoberfest on September 25, 2006 in Munich, Germany. Getty Images
  • Kim Kardashian, in a silver mini dress, arrives at the MTV Australia Awards at the Australian Technology Park on April 26, 2008 in Sydney, Australia. Getty Images
    Kim Kardashian, in a silver mini dress, arrives at the MTV Australia Awards at the Australian Technology Park on April 26, 2008 in Sydney, Australia. Getty Images
  • Khloe and Kim Kardashian, in a scarf and jeans, attend a press conference at the Museum of Contemporary Art on April 29, 2008 in Sydney, Australia. Getty Images
    Khloe and Kim Kardashian, in a scarf and jeans, attend a press conference at the Museum of Contemporary Art on April 29, 2008 in Sydney, Australia. Getty Images
  • Kim Kardashian, in a black bead-encrusted dress, attends the launch of the new Jimmy Choo boutique at Castlereagh Street on April 30, 2008 in Sydney, Australia. Getty Images
    Kim Kardashian, in a black bead-encrusted dress, attends the launch of the new Jimmy Choo boutique at Castlereagh Street on April 30, 2008 in Sydney, Australia. Getty Images
  • Kim Kardashian, in a fishtail gown, attends the Golden Nymph awards at Grimaldi Forum on June 12, 2008 in Monte Carlo, Monaco. Getty Images
    Kim Kardashian, in a fishtail gown, attends the Golden Nymph awards at Grimaldi Forum on June 12, 2008 in Monte Carlo, Monaco. Getty Images
  • Kim Kardashian, in a LBD, arrives at the Grimaldi Forum during the Monte Carlo Television Festival on June 9, 2009 in Monte Carlo, Monaco. Getty Images
    Kim Kardashian, in a LBD, arrives at the Grimaldi Forum during the Monte Carlo Television Festival on June 9, 2009 in Monte Carlo, Monaco. Getty Images
  • Kim Kardashian, in a strapless mini, and Kris Kardashian at the Monte Carlo Television Festival on June 10, 2009 in Monte Carlo, Monaco. Getty Images
    Kim Kardashian, in a strapless mini, and Kris Kardashian at the Monte Carlo Television Festival on June 10, 2009 in Monte Carlo, Monaco. Getty Images
  • Kim Kardashian, in a sequinned gown, arrives at the closing ceremony of the Monte Carlo Television Festival on June 11, 2009 in Monte Carlo, Monaco. Getty Images
    Kim Kardashian, in a sequinned gown, arrives at the closing ceremony of the Monte Carlo Television Festival on June 11, 2009 in Monte Carlo, Monaco. Getty Images
  • Kim Kardashian, in a leather jacket and striped dress, makes an in-store appearance at Optus on April 19, 2010 in Sydney, Australia. Getty Images
    Kim Kardashian, in a leather jacket and striped dress, makes an in-store appearance at Optus on April 19, 2010 in Sydney, Australia. Getty Images
  • Kim Kardashian, in a monochrome gown, and Greta Van Susteren arrive at the MSNBC afterparty following the White House Correspondents' Association dinner on May 1, 2010 in Washington, DC. Getty Images
    Kim Kardashian, in a monochrome gown, and Greta Van Susteren arrive at the MSNBC afterparty following the White House Correspondents' Association dinner on May 1, 2010 in Washington, DC. Getty Images
  • Kim Kardashian, in a ruffled mini and blazer, leaves the Ritz hotel on September 15, 2010 in Paris, France. Getty Images
    Kim Kardashian, in a ruffled mini and blazer, leaves the Ritz hotel on September 15, 2010 in Paris, France. Getty Images
  • Kim Kardashian, in a white halterneck, and Kris Humphries arrive at the Amber Lounge Fashion Monaco show on May 27, 2011 in Monaco. Getty Images
    Kim Kardashian, in a white halterneck, and Kris Humphries arrive at the Amber Lounge Fashion Monaco show on May 27, 2011 in Monaco. Getty Images
  • Kim Kardashian, in a strapless evening gown, attends Glamour Women of the Year Awards on June 7, 2011 in London, England. Getty Images
    Kim Kardashian, in a strapless evening gown, attends Glamour Women of the Year Awards on June 7, 2011 in London, England. Getty Images
  • Kim Kardashian, in Gucci, poses during her fragrance launch at Debenhams on June 8, 2011 in London, England. Getty Images
    Kim Kardashian, in Gucci, poses during her fragrance launch at Debenhams on June 8, 2011 in London, England. Getty Images
  • Kim Kardashian, in a fur stole, attends the Kanye West show as part of Paris Fashion Week at Halle Freyssinet on March 6, 2012 in Paris, France. Getty Images
    Kim Kardashian, in a fur stole, attends the Kanye West show as part of Paris Fashion Week at Halle Freyssinet on March 6, 2012 in Paris, France. Getty Images
  • Kim Kardashian, in Emilio Pucci, launches her fragrance at the Rose Club on May 18, 2012 in London, UK. Getty Images
    Kim Kardashian, in Emilio Pucci, launches her fragrance at the Rose Club on May 18, 2012 in London, UK. Getty Images
  • Kim Kardashian, in Elie Saab, arrives at amfAR's Cinema Against Aids gala during the 65th annual Cannes Film Festival on May 24, 2012 in Cap D'Antibes, France. Getty Images
    Kim Kardashian, in Elie Saab, arrives at amfAR's Cinema Against Aids gala during the 65th annual Cannes Film Festival on May 24, 2012 in Cap D'Antibes, France. Getty Images
  • Kim Kardashian, in Stephane Rolland, attends the MTV EMAs at Festhalle Frankfurt on November 11, 2012 in Frankfurt, Germany. Getty Images
    Kim Kardashian, in Stephane Rolland, attends the MTV EMAs at Festhalle Frankfurt on November 11, 2012 in Frankfurt, Germany. Getty Images
  • Kim Kardashian, in Givenchy, and Kanye West attend the Givenchy show as part of Paris Fashion Week on March 3, 2013 in Paris, France. Getty Images
    Kim Kardashian, in Givenchy, and Kanye West attend the Givenchy show as part of Paris Fashion Week on March 3, 2013 in Paris, France. Getty Images
  • Kim Kardashian, in Givenchy, and Kanye West attend the Met Gala in New York on May 6, 2013. EPA
    Kim Kardashian, in Givenchy, and Kanye West attend the Met Gala in New York on May 6, 2013. EPA
  • Kim Kardashian, in Givenchy, and Kanye West attend the Givenchy show as part of Paris Fashion Week on September 29, 2013 in Paris, France. Getty Images
    Kim Kardashian, in Givenchy, and Kanye West attend the Givenchy show as part of Paris Fashion Week on September 29, 2013 in Paris, France. Getty Images
  • Kim Kardashian, in Stephane Rolland, attends the Stephane Rolland show as part of Paris Fashion Week Haute on January 21, 2014 in Paris, France. Getty Images
    Kim Kardashian, in Stephane Rolland, attends the Stephane Rolland show as part of Paris Fashion Week Haute on January 21, 2014 in Paris, France. Getty Images
  • Kim Kardashian, in Lanvin, arrives for the Met Gala in New York on May 5, 2014. EPA
    Kim Kardashian, in Lanvin, arrives for the Met Gala in New York on May 5, 2014. EPA
  • Kim Kardashian, in Valentino, attends the Valentino show as part of Paris Fashion Week on July 9, 2014 in Paris, France. Getty Images
    Kim Kardashian, in Valentino, attends the Valentino show as part of Paris Fashion Week on July 9, 2014 in Paris, France. Getty Images
  • Kim Kardashian, in Ralph & Russo, attends the GQ Men of the Year awards at The Royal Opera House on September 2, 2014 in London, England. Getty Images
    Kim Kardashian, in Ralph & Russo, attends the GQ Men of the Year awards at The Royal Opera House on September 2, 2014 in London, England. Getty Images
  • Kanye West and Kim Kardashian, in Lanvin, attend the Lanvin show as part of Paris Fashion Week on March 5, 2015 in Paris, France. Getty Images
    Kanye West and Kim Kardashian, in Lanvin, attend the Lanvin show as part of Paris Fashion Week on March 5, 2015 in Paris, France. Getty Images
  • Kim Kardashian, in Jean Paul Gaultier, arrives for the 57th annual Grammy Awards held at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
    Kim Kardashian, in Jean Paul Gaultier, arrives for the 57th annual Grammy Awards held at the Staples Centre in Los Angeles, California, on February 8, 2015. EPA
  • Kim Kardashian, in a draped midi dress, at Marionnaud Champs Elysees on April 15, 2015 in Paris, France. Getty Images
    Kim Kardashian, in a draped midi dress, at Marionnaud Champs Elysees on April 15, 2015 in Paris, France. Getty Images
  • Kanye West and Kim Kardashian, in Sophie Theallet, arrive at the Time 100 Gala in New York on April 21, 2015. EPA
    Kanye West and Kim Kardashian, in Sophie Theallet, arrive at the Time 100 Gala in New York on April 21, 2015. EPA
  • Kanye West and Kim Kardashian, in Balmain, arrive at the MTV Video Music Awards at the Microsoft Theatre in Los Angeles, California, on August 30, 2015. EPA
    Kanye West and Kim Kardashian, in Balmain, arrive at the MTV Video Music Awards at the Microsoft Theatre in Los Angeles, California, on August 30, 2015. EPA
  • Kim Kardashian, in Balmain, arrives at the Met Gala in New York on May 2, 2016. EPA
    Kim Kardashian, in Balmain, arrives at the Met Gala in New York on May 2, 2016. EPA
  • Kim Kardashian, in Lan Yu Couture, attends the De Grisogono Party at the annual 69th Cannes Film Festival on May 17, 2016 in Cap d'Antibes, France. Getty Images
    Kim Kardashian, in Lan Yu Couture, attends the De Grisogono Party at the annual 69th Cannes Film Festival on May 17, 2016 in Cap d'Antibes, France. Getty Images
  • Kim Kardashian, in Galliano, and Kayne West arrive at the MTV Video Music Awards at Madison Square Garden in New York on August 28, 2016. EPA
    Kim Kardashian, in Galliano, and Kayne West arrive at the MTV Video Music Awards at Madison Square Garden in New York on August 28, 2016. EPA
  • Kim Kardashian, in Givenchy, attends a Buro 24/7 party as part of Paris Fashion Week on September 30, 2016 in Paris, France. Getty Images
    Kim Kardashian, in Givenchy, attends a Buro 24/7 party as part of Paris Fashion Week on September 30, 2016 in Paris, France. Getty Images
  • Kim Kardashian, in Tom Ford, arrives at the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 4, 2017. EPA
    Kim Kardashian, in Tom Ford, arrives at the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 4, 2017. EPA
  • Kim Kardashian, in Vivienne Westwood, arrives at the Met Gala in New York on May 1, 2017. EPA
    Kim Kardashian, in Vivienne Westwood, arrives at the Met Gala in New York on May 1, 2017. EPA
  • Kim Kardashian, in Versace, arrives at the Met Gala in New York on May 7, 2018. EPA
    Kim Kardashian, in Versace, arrives at the Met Gala in New York on May 7, 2018. EPA
  • Kim Kardashian, in Versace, arrives at the MTV Movie and TV Awards at the Barker Hanger in Santa Monica, California, on June 16, 2018. EPA
    Kim Kardashian, in Versace, arrives at the MTV Movie and TV Awards at the Barker Hanger in Santa Monica, California, on June 16, 2018. EPA
  • Kim Kardashian, in Louis Vuitton, attends the Louis Vuitton show as part of Paris Fashion Week on June 21, 2018 in Paris, France. Getty Images
    Kim Kardashian, in Louis Vuitton, attends the Louis Vuitton show as part of Paris Fashion Week on June 21, 2018 in Paris, France. Getty Images
  • Kim Kardashian, in Gucci, arrives at the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 3, 2018. EPA
    Kim Kardashian, in Gucci, arrives at the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 3, 2018. EPA
  • Kim Kardashian, in Thierry Mugler, arrives at the Met Gala in New York on May 6, 2019. EPA
    Kim Kardashian, in Thierry Mugler, arrives at the Met Gala in New York on May 6, 2019. EPA
  • Kim Kardashian, in Versace, arrives at the Creative Arts Emmy Awards at the Microsoft Theatre in Los Angeles, California, on September 14, 2019. EPA
    Kim Kardashian, in Versace, arrives at the Creative Arts Emmy Awards at the Microsoft Theatre in Los Angeles, California, on September 14, 2019. EPA
  • Kim Kardashian, in Versace, arrives at the People's Choice Awards at the Barker Hangar in Santa Monica, California, on November 10, 2019. EPA
    Kim Kardashian, in Versace, arrives at the People's Choice Awards at the Barker Hangar in Santa Monica, California, on November 10, 2019. EPA
  • Kim Kardashian, in Alexander McQueen, and Kanye West attend the Vanity Fair Oscar Party in Beverly Hills, California, on February 9, 2020. EPA
    Kim Kardashian, in Alexander McQueen, and Kanye West attend the Vanity Fair Oscar Party in Beverly Hills, California, on February 9, 2020. EPA
  • Kim Kardashian wears Marilyn Monroe's dress for the 2022 Met Gala at the Metropolitan Museum of Art on May 2, 2022, in New York. AFP
    Kim Kardashian wears Marilyn Monroe's dress for the 2022 Met Gala at the Metropolitan Museum of Art on May 2, 2022, in New York. AFP
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

The National selections

Al Ain

5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura​​​​​​​
7pm: AF Arrab​​​​​​​
7.30pm: Al Jazi​​​​​​​
8pm: Futoon

Jebel Ali

1.45pm: AF Kal Noor​​​​​​​
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh​​​​​​​
3.45pm: Bawaasil​​​​​​​
4.15pm: Initial
4.45pm: Tafaakhor

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

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THE SPECS

Engine: 1.6-litre turbo

Transmission: six-speed automatic

Power: 165hp

Torque: 240Nm

Price: From Dh89,000 (Enjoy), Dh99,900 (Innovation)

On sale: Now

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Pakistanis%20at%20the%20ILT20%20
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Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

At Eternity’s Gate

Director: Julian Schnabel

Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen

Three stars

Citadel: Honey Bunny first episode

Directors: Raj & DK

Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon

Rating: 4/5

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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Updated: February 25, 2022, 11:08 AM