• Mishael Morgan poses with her Daytime Emmy award for outstanding lead performance in a 'The Young and the Restless'. Reuters
    Mishael Morgan poses with her Daytime Emmy award for outstanding lead performance in a 'The Young and the Restless'. Reuters
  • John McCook, left, winner of the award for outstanding performance by a lead actor in a drama series for "The Bold and the Beautiful," and Mishael Morgan, winner of the award for outstanding performance by a lead actress in a drama series for "The Young and the Restless," pose in the press room at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (Photo by Jordan Strauss / Invision / AP)
    John McCook, left, winner of the award for outstanding performance by a lead actor in a drama series for "The Bold and the Beautiful," and Mishael Morgan, winner of the award for outstanding performance by a lead actress in a drama series for "The Young and the Restless," pose in the press room at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (Photo by Jordan Strauss / Invision / AP)
  • Drew Barrymore speaks on stage. AFP
    Drew Barrymore speaks on stage. AFP
  • Tamron Hall accepts the award for outstanding informative talk show host for "Tamron Hall" at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (AP Photo / Chris Pizzello)
    Tamron Hall accepts the award for outstanding informative talk show host for "Tamron Hall" at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (AP Photo / Chris Pizzello)
  • Kelly Thiebaud with her award for outstanding performance by a supporting actress in a drama series for her role in 'General Hospital'. AP
    Kelly Thiebaud with her award for outstanding performance by a supporting actress in a drama series for her role in 'General Hospital'. AP
  • Nicholas Chavez accepts the award for outstanding younger performer in a daytime drama series for his role in 'General Hospital'. AP
    Nicholas Chavez accepts the award for outstanding younger performer in a daytime drama series for his role in 'General Hospital'. AP
  • Whitney Nevill-Wallace, Erin Johnson and Leslie Kawaguchi pose with their Emmy for outstanding entertainment news series. Reuters
    Whitney Nevill-Wallace, Erin Johnson and Leslie Kawaguchi pose with their Emmy for outstanding entertainment news series. Reuters
  • Alex Duda and Kareen Gunning pose with their Emmy for outstanding entertainment talk show. Reuters
    Alex Duda and Kareen Gunning pose with their Emmy for outstanding entertainment talk show. Reuters
  • Michael Davies, centre, and the team from 'Jeopardy!' accept the award for outstanding game show. AP
    Michael Davies, centre, and the team from 'Jeopardy!' accept the award for outstanding game show. AP
  • Jeff Kober poses in the press room with the award for outstanding performance by a supporting actor in a drama series for his role in 'General Hospital'. AP
    Jeff Kober poses in the press room with the award for outstanding performance by a supporting actor in a drama series for his role in 'General Hospital'. AP
  • Ron Carlivati accepts the outstanding writing team for a drama series for 'General Hospital'. AFP
    Ron Carlivati accepts the outstanding writing team for a drama series for 'General Hospital'. AFP
  • The cast and crew of 'General Hospital' accept the award for outstanding daytime drama series. AP
    The cast and crew of 'General Hospital' accept the award for outstanding daytime drama series. AP
  • Kevin Frazier and Nischelle Turner accept the outstanding entertainment news series for 'Entertainment Tonight'. AFP
    Kevin Frazier and Nischelle Turner accept the outstanding entertainment news series for 'Entertainment Tonight'. AFP
  • Tanisha Harper and Cameron Mathison present an award. AP
    Tanisha Harper and Cameron Mathison present an award. AP
  • Michael Bolton performs at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (AP Photo / Chris Pizzello)
    Michael Bolton performs at the 49th annual Daytime Emmy Awards on Friday, June 24, 2022, in Pasadena, Calif. (AP Photo / Chris Pizzello)
  • Nischelle Turner and the team from 'Entertainment Tonight' accept the award for outstanding entertainment news series. AP
    Nischelle Turner and the team from 'Entertainment Tonight' accept the award for outstanding entertainment news series. AP
  • Suzanne Rogers presents the lifetime achievement award to John Aniston, who did not attend. AP
    Suzanne Rogers presents the lifetime achievement award to John Aniston, who did not attend. AP
  • Natalie Morales and Jerry O'Connell speak on stage. AFP
    Natalie Morales and Jerry O'Connell speak on stage. AFP
  • The late actress Betty White appears on screen as Michael Bolton performs a tribute. AP
    The late actress Betty White appears on screen as Michael Bolton performs a tribute. AP
  • Kadine Anckle and the team from 'Turning the Tables with Robin Roberts' accept the award for outstanding informative talk show. AP
    Kadine Anckle and the team from 'Turning the Tables with Robin Roberts' accept the award for outstanding informative talk show. AP

Mishael Morgan makes history as first black lead actress winner at the Daytime Emmys


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Mishael Morgan of The Young and the Restless won as lead drama actress, becoming the first black actor to win in a lead category at the Daytime Emmys on Friday night.

Morgan was previously nominated in the supporting category. The actress from Trinidad and Tobago plays Amanda Sinclair on the CBS soap.

“I am being honoured regardless of the colour of my skin, regardless of my passport, for being the best at what I do,” Morgan, 35, said.

“Now there are little girls all around the world and they’re seeing another step forward and they know that no matter their industry, no matter their vocation, no matter what, they can strive to be the best at what they do. Not only can they achieve it, but they will be celebrated.”

John McCook, winner of the award for outstanding performance by a lead actor in a drama series for 'The Bold and the Beautiful', and Mishael Morgan, winner of the award for outstanding performance by a lead actress in a drama series for 'The Young and the Restless'. AP
John McCook, winner of the award for outstanding performance by a lead actor in a drama series for 'The Bold and the Beautiful', and Mishael Morgan, winner of the award for outstanding performance by a lead actress in a drama series for 'The Young and the Restless'. AP

Morgan is in her second stint on The Young and the Restless. She first joined the soap in 2013 and stayed until 2018. She returned in 2019 as a different character.

“I am so immensely proud of our generation. We are breaking glass ceilings left, right and center, and I am so honoured to be a vessel and experience this moment,” she said.

“It’s because of everybody who is out there today who is proving to the world that we can and we will do this thing called equality and unity together.”

John McCook, 78, earned lead actor honours for his role as Eric Forrester on CBS’ The Bold and the Beautiful. It was his first win in four nominations.

“I am so glad to get this Emmy, any Emmy actually,” he said.

General Hospital won daytime drama honours, the ABC show’s 15th triumph in the category. It was the fifth trophy earned by the show on Friday.

Three General Hospital stars also won honours and the soap’s directing team won for the third consecutive year.

Kelly Thiebaud accepts the award for outstanding performance by a supporting actress in a drama series for her role in 'General Hospital'. AP
Kelly Thiebaud accepts the award for outstanding performance by a supporting actress in a drama series for her role in 'General Hospital'. AP

Kelly Thiebaud was chosen supporting actress for playing Dr Britt Westbourne and Jeff Kober scored as supporting actor for his role as Cyrus Renault. Nicholas Chavez won as younger performer in the soap.

“Wow!” Chavez said. “Just a little over a year ago I was selling cars in a little beach town in Florida. I always had the love and support of my family, but none of us had ever dreamed I’d be up on this stage.”

A gleeful Thiebaud won on her first nomination.

“I cannot believe this. I am so shocked,” she said. “My brother, when I first started acting, he followed my work and he’s like: ’You’re not that good.’ So thank you for giving me something to rub in his face.”

Kober is known for his extensive film and primetime work on such shows as Sons of Anarchy and The Walking Dead.

Jeff Kober won outstanding performance by a supporting actor in a drama series for his role in 'General Hospital'. AP
Jeff Kober won outstanding performance by a supporting actor in a drama series for his role in 'General Hospital'. AP

“Wow, thank you for making me feel so welcome in daytime. What a trip,” he said. “I love what we get to do for a living, it’s play.”

NBC’s Days of Our Lives won for writing team.

Kelly Clarkson earned her third consecutive trophy as entertainment talk show host. Her eponymous show also won its second straight trophy for entertainment talk show. The singer is spending the summer with her children and didn’t attend.

Tamron Hall picked up her second straight trophy as informative talk show host.

Tamron Hall with her award for outstanding informative talk show host for 'Tamron Hall'. AP
Tamron Hall with her award for outstanding informative talk show host for 'Tamron Hall'. AP

Steve Harvey of Family Feud won as game show host.

Jeopardy! won game show honours.

Jeopardy! is a show about facts,” executive producer Michael Davies said. “Facts, with everything going on in the world, are more important than ever. ‘Jeopardy!’ is the last place where everyone agrees about facts.”

Daytime doyenne Susan Lucci, who starred on All My Children during the show’s entire 41-year network run, received a standing ovation. She introduced the In Memoriam segment, which included a photo of her husband, Helmet Huber, who died in March.

Michael Bolton crooned his hit How Am I Supposed to Live Without You.

Michael Bolton performs at the 49th annual Daytime Emmy Awards. AP
Michael Bolton performs at the 49th annual Daytime Emmy Awards. AP

John Aniston of Days of Our Lives was honoured with a lifetime achievement award for his 37-year role as Victor Kiriakis. The 88-year-old actor wasn’t present.

He was introduced via video by his daughter, Jennifer Aniston, who said: “His career is literally the definition of lifetime achievement.”

She noted he began acting in 1962 in primetime and also appeared in such defunct soaps as Love of Life and Search For Tomorrow before joining Days of Our Lives in 1985.

After two years of pre-taped presentations because of Covid-19, daytime returned to honouring its own at night with an in-person ceremony. In 2020, the show went virtual for the first time and last year the audience was limited.

Still, the spectre of Covid-19 was felt.

Two nominees from The Young and the Restless were forced to bow out. Lead actor nominee Jason Thompson, who plays Billy Abbott, and supporting actress nominee Melissa Ordway, who plays Abby Newman, both said on social media they had tested positive for Covid-19 and would miss the show.

Kevin Frazier and Nischelle Turner of Entertainment Tonight co-hosted the 49th annual awards held at the Pasadena Convention Centre, where many of the nominees sat at socially distanced cocktail tables and others sat in rows next to each other.

Kevin Frazier and Nischelle Turner accept the outstanding entertainment news series award. AFP
Kevin Frazier and Nischelle Turner accept the outstanding entertainment news series award. AFP

Frazier and Turner found themselves accepting a Daytime Emmy when Entertainment Tonight won for entertainment news series.

Turner opened the show with a reference to the Supreme Court overturning women’s constitutional protections for abortions earlier Friday. She emphatically told Frazier it was “her choice” to wear her blue gown. The crowd cheered and some women stood up.

Ferrari 12Cilindri specs

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Power: 819hp

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Turkish Ladies

Various artists, Sony Music Turkey 

How will Gen Alpha invest?

Mark Chahwan, co-founder and chief executive of robo-advisory firm Sarwa, forecasts that Generation Alpha (born between 2010 and 2024) will start investing in their teenage years and therefore benefit from compound interest.

“Technology and education should be the main drivers to make this happen, whether it’s investing in a few clicks or their schools/parents stepping up their personal finance education skills,” he adds.

Mr Chahwan says younger generations have a higher capacity to take on risk, but for some their appetite can be more cautious because they are investing for the first time. “Schools still do not teach personal finance and stock market investing, so a lot of the learning journey can feel daunting and intimidating,” he says.

He advises millennials to not always start with an aggressive portfolio even if they can afford to take risks. “We always advise to work your way up to your risk capacity, that way you experience volatility and get used to it. Given the higher risk capacity for the younger generations, stocks are a favourite,” says Mr Chahwan.

Highlighting the role technology has played in encouraging millennials and Gen Z to invest, he says: “They were often excluded, but with lower account minimums ... a customer with $1,000 [Dh3,672] in their account has their money working for them just as hard as the portfolio of a high get-worth individual.”

At a glance

Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free

Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland

UAE squad Rohan Mustafa (c), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan

Bio:

Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour

Favourite Hobby: Serving poor people 

Favourite Book: The Alchemist by Paulo Coelho

Favourite food: Fish and vegetables

Favourite place to visit: London

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

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Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Pakistan v New Zealand Test series

Pakistan: Sarfraz (c), Hafeez, Imam, Azhar, Sohail, Shafiq, Azam, Saad, Yasir, Asif, Abbas, Hassan, Afridi, Ashraf, Hamza

New Zealand: Williamson (c), Blundell, Boult, De Grandhomme, Henry, Latham, Nicholls, Ajaz, Raval, Sodhi, Somerville, Southee, Taylor, Wagner

Umpires: Bruce Oxerford (AUS) and Ian Gould (ENG); TV umpire: Paul Reiffel (AUS); Match referee: David Boon (AUS)

Tickets and schedule: Entry is free for all spectators. Gates open at 9am. Play commences at 10am

Countries offering golden visas

UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.

Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.

Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.

Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.

Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence. 

Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

UAE central contracts

Full time contracts

Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid

Part time contracts

Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma

Boulder shooting victims

• Denny Strong, 20
• Neven Stanisic, 23
• Rikki Olds, 25
• Tralona Bartkowiak, 49
• Suzanne Fountain, 59
• Teri Leiker, 51
• Eric Talley, 51
• Kevin Mahoney, 61
• Lynn Murray, 62
• Jody Waters, 65

A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars

Where to apply

Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020

Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.

The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020. 

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

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Updated: June 25, 2022, 7:55 AM