The WWE welcomed back live fans for the first time in more than a year as Night 1 of WrestleMania 37 kicked off at Raymond James Stadium in Tampa, Florida, last night.
The event was delayed by almost an hour as thunderstorms rolled through.
When things were finally able to get under way, WWE stars delivered a truly entertaining and memorable night of wrestling. For those who missed it, here are the top five moments from the evening:
Bianca Belair and Sasha Banks shine as main eventers
In what is only the second women's match to ever main event a WrestleMania, and the first to feature two black women, Sasha Banks and Bianca Belair stole the show. Before the match even began, it was clear that emotions were high as Belair was almost brought to tears getting lost in the magnitude of the moment.
The two women wrestlers gave it their all in their 17-minute gruelling match in which Belair finally got her moment. After false finishes, hard-hitting offence and near falls, Belair was able to hit her finisher on Banks and become the new Smackdown women's champion.
Perhaps what's even more poignant about the moment was that for as hard as Belair has worked since debuting on NXT in 2017, she's never held a title with the company until now.
Bad Bunny proves to be a (surprisingly) good wrestler
Celebrities appearing at WrestleMania aren't a new thing. The WWE is more than happy to welcome famous faces but to have them actually compete in a match is more of a rarity. When it was announced that rapper Bad Bunny would be teaming up with Damian Priest to take on The Miz and John Morrison in a tag team match, there were more than merely a few eyebrows raised.
But the Puerto Rican singer-songwriter more than held his own, with some calling it the greatest celebrity match in WWE history. From hitting an impressive Canadian Destroyer (YouTube it) on Morrison to jumping off the top rope with a crossbody out of the ring, Bunny looked more pro than some of the other wrestlers signed with the company.
Cesaro finally wins a singles match at WrestleMania
Cesaro has been with the WWE since 2011 but has competed in tag team matches in his last few WrestleMania appearances. Taking on Seth Rollins in a singles match, the Swiss Superman was looking to hit his signature giant swing early. After back-and-forth offence from both, Cesaro was able to finally get his opponent into a swing by spinning Rollins around 23 times before hitting his finisher, the Neutraliser, for the win. Cesaro, named Wrestling Observer Newsletter's Most Underrated Wrestler for four years from 2013 to 2016, certainly deserved that winning moment.
Omos makes impressive in-ring debut
As The New Day defended their Raw Tag Team Titles against AJ Styles and Omos, almost all eyes were turned to the 7-foot-3 (221cm) Nigerian-born American professional wrestler as he made his WWE in-ring debut. A former college basketball player, Omos is a towering addition to the wrestling scene. Moving as one would expect from a giant, he was still able to impress and fans have high hopes for the future.
Vince McMahon opens up WrestleMania 37
Even though he doesn't appear on television as much as he once did, any time WWE chairman Vince McMahon on screen is always a treat for wrestling fans. This year, with the entire wrestling roster appearing on stage behind him, he addressed the WWE Universe and thanked them for their continuing support.
He said to the sold-out crowd of 25,000 fans: “As we emerge from this dreadful pandemic, on behalf of our entire WWE family, we would simply like to say thank you and welcome you to WrestleMania!”
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
COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
SCHEDULE
Thursday, December 6
08.00-15.00 Technical scrutineering
15.00-17.00 Extra free practice
Friday, December 7
09.10-09.30 F4 free practice
09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 1
15.30 BRM F1 qualifying
Saturday, December 8
09.10-09.30 F4 free practice
09.40-10.00 F4 time trials
10.15-11.15 F1 free practice
14.00 F4 race 2
15.30 Grand Prix of Abu Dhabi
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Killing of Qassem Suleimani