Jasmine Shewakramani at 17, left, and Maitreyi Ramakrishnan, right, in 'Never Have I Ever'.
Jasmine Shewakramani at 17, left, and Maitreyi Ramakrishnan, right, in 'Never Have I Ever'.
Jasmine Shewakramani at 17, left, and Maitreyi Ramakrishnan, right, in 'Never Have I Ever'.
Jasmine Shewakramani at 17, left, and Maitreyi Ramakrishnan, right, in 'Never Have I Ever'.

I'm a first-gen Indian-Filipino: I related to Mindy Kaling's 'Never Have I Ever' so much it made me sob


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I wasn’t always sold on Mindy Kaling.

When her first show, The Mindy Project, came out in 2012 it was all my colleagues at work could talk about. They kept encouraging me to watch it because, and I quote, "She's so you! Mindy is you!"

I would always roll my eyes and explain that they only thought that because, like me, Mindy is Indian. And I was probably one of the few Indians they knew in Manila.

So, when I started watching the first episode of Never Have I Ever, I knew to expect the Mindy brand of humour and storytelling, which can be cringey, but relatable, but I truly did not expect it to have such an impact on me ...

I never really think about the fact I'm the child of immigrants. My father emigrated to the Philippines from India in the ’70s. He married my mother in the early ’90s, and they’ve both since settled in Manila. My sisters and I went to local Catholic schools; we speak fluent English, Tagalog and some terribly broken Hindi at home.

Growing up meant having one foot firmly in one culture and one in another. It meant feeling neither here nor there and having to shift as appropriate. And because my family is so non-traditional, I wasn't even raised in the "normal" way, so I always off-handedly tell people I'm a "terrible Indian".

It turns out, Never Have I Ever gave me representation, and validated the experiences I had growing up. I didn't think I needed this. But I did.

Here are the things that really connected with me as a first-generation Indian-Filipino …

1. The main character Devi is stuck in the middle, just like me 

Devi, the show’s lead character, is a teenager who grows up Indian-American, and her Indian upbringing (and parents) are often at odds with her American environment. She says she's caught between being "too Indian, or not Indian enough." Any child of immigrants can probably relate to this misplaced sense of identity, and of not knowing where you belong, but desperately wanting to fit in somewhere.

2. The little details felt like they were straight out of my life 

There were so many moments I could relate to: seeing Devi get dressed up for Ganesh Puja, dealing with the ubiquitous Indian auntie posse, meeting her cousin's arranged fiance, or dealing with her mother's strictness.

3. Devi's also a 'terrible Indian'

But also, just because she's Indian doesn't mean she has to be the saree-wearing, perfectly coiffed heroine who randomly can dance Bollywood moves really well. Devi is, by definition, like me, a "terrible Indian", too. She wears miniskirts, doesn't seem to speak the language, is kind of awkward and scoffs a cheeseburger instead of chole sometimes.

4. The handling of grief is very relatable 

While Never Have I Ever is largely a comedy, a lot of the show deals with Devi and her mum Nalini's unresolved grief over the traumatic death of Devi's father, Mohan. Dealing with grief is already hard, but it's even more difficult because of their different approaches.

Devi has a therapist to try to come to terms with her dad's death, but Nalini doesn't believe in therapy, and thinks it's for white people.

In one scene, though, Nalini opens up to Devi’s therapist and shares how hard it is navigating this alone. These are thoughts that don’t often get shared between Indian families, but it was a great way to show that sometimes we need to pay attention to the things left unsaid.

5. The patriarchal figure is a positive one  

We also need to highlight the fact Devi has a good dad. It's nice that Mohan, as an Indian father, is represented as the very definition of non-toxic masculinity: encouraging his daughter to play the harp and help him plant tomatoes in their garden.

I sobbed through the last 10 minutes of the final episode. It hit that hard

A flashback scene implies Nalini is unable to have more children, but Mohan assures her that Devi is enough. He found joy in being a girl's dad and showed it. Making a whole new life in another country is difficult, and Mohan is the glue that keeps their family together. If you’re a first-gen with a loving dad, these moments will touch you.

6. It reminded me to have empathy for my parents

Finally, the show also presents the fact immigrant parents are just trying their best. And here, I take from real life. My parents were so strict when I was growing up, and there were times when it was so hard to convince them to let me do things I thought I should be doing, such as going out with my friends, having a later curfew, or getting to experience prom. These were things they didn't have growing up.

With age comes the wisdom that they were coming from a place of care and concern. It's not easy to be so far away from family, which they were. I sobbed through the last 10 minutes of the final episode. It hit hard, relating to the experiences of a first-gen who was trying to grow up the best way she could while keeping her family together and getting through grief.

Jasmine Shewakramani today. Courtesy Jasmine Shewakramani
Jasmine Shewakramani today. Courtesy Jasmine Shewakramani

There are so many ways to label Never Have I Ever: it is an exposition of grief, an exploration into Indian culture and a presentation of complex mother-daughter relationships.

It's 2020. Parasite won Best Picture at the Oscars. Kumail Nanjiani is going to be a superhero. BTS is the biggest boy band right now. There is, finally, room for us at the table

The surface plot of Devi wanting to turn her high-school life around and become cool is pretty shallow, but it’s the in-between moments in which the show truly shines. There are so many problems with Devi as a lead; she's not perfect and has anger issues.

I really didn't think I needed Never Have I Ever. But my God this show made me feel seen. It seems, we're finally not reducing Asians to caricature on mainstream TV. We need more shows that highlight the complex identities of migrant children of Asian cultures and present them as normal, valid experiences.

It doesn't matter if they're Filipino, Korean, Indian, Chinese, Japanese or a hybrid of them all. It's 2020. Parasite won Best Picture at the Oscars. Kumail Nanjiani is going to be a superhero. BTS are the biggest boy band right now. The world is so much smaller each day. There is, finally, room for us at the table.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

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Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

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