• Vince McMahon kicks off WrestleMania 37 with a message for fans. Courtesy WWE
    Vince McMahon kicks off WrestleMania 37 with a message for fans. Courtesy WWE
  • The theme for WrestleMania 37 at Raymond James Stadium in Tampa, Florida. Courtesy WWE
    The theme for WrestleMania 37 at Raymond James Stadium in Tampa, Florida. Courtesy WWE
  • Braun Strowman and Shane McMahon compete in a steel cage match at WrestleMania 37. Courtesy WWE
    Braun Strowman and Shane McMahon compete in a steel cage match at WrestleMania 37. Courtesy WWE
  • Omos takes on The New Day in a Raw Tag Team Championship match at WrestleMania 37. Courtesy WWE
    Omos takes on The New Day in a Raw Tag Team Championship match at WrestleMania 37. Courtesy WWE
  • Titus O'Neil and Hulk Hogan host WrestleMania 37. Courtesy WWE
    Titus O'Neil and Hulk Hogan host WrestleMania 37. Courtesy WWE
  • Bad Bunny makes his in-ring debut at WrestleMania 37. Courtesy WWE
    Bad Bunny makes his in-ring debut at WrestleMania 37. Courtesy WWE
  • Rapper Bad Bunny faces off against The Miz in a tag team match at WrestleMania 37. Courtesy WWE
    Rapper Bad Bunny faces off against The Miz in a tag team match at WrestleMania 37. Courtesy WWE
  • The Miz and John Morrison come to the ring with bunnies ahead of their match against Damian Priest and Bad Bunny. Courtesy WWE
    The Miz and John Morrison come to the ring with bunnies ahead of their match against Damian Priest and Bad Bunny. Courtesy WWE
  • Drew McIntyre takes on Bobby Lashley for the WWE Championship at WrestleMania 37. Courtesy WWE
    Drew McIntyre takes on Bobby Lashley for the WWE Championship at WrestleMania 37. Courtesy WWE
  • Tamina and Natalya win a women's tag team title opportunity after defeating four other teams in the Tag Team Turmoil match on Night 1 of WrestleMania 37. Courtesy WWE
    Tamina and Natalya win a women's tag team title opportunity after defeating four other teams in the Tag Team Turmoil match on Night 1 of WrestleMania 37. Courtesy WWE
  • Bianca Belair lifts Sasha Banks back into the ring as the women headlined the main event for just the second time in history at WrestleMania 37. Courtesy WWE
    Bianca Belair lifts Sasha Banks back into the ring as the women headlined the main event for just the second time in history at WrestleMania 37. Courtesy WWE
  • Members of the 2021 WWE Hall of Fame class get announced. Courtesy WWE
    Members of the 2021 WWE Hall of Fame class get announced. Courtesy WWE
  • AJ Styles and Omos celebrate winning the Raw Tag Team Championship belts. Courtesy WWE
    AJ Styles and Omos celebrate winning the Raw Tag Team Championship belts. Courtesy WWE
  • Cesaro and Seth Rollins face off at WrestleMania 37. Courtesy WWE
    Cesaro and Seth Rollins face off at WrestleMania 37. Courtesy WWE
  • Braun Strowman is victorious in his match against Shane McMahon. Courtesy WWE
    Braun Strowman is victorious in his match against Shane McMahon. Courtesy WWE
  • Omos makes his in-ring debut as partner to AJ Styles during a tag team match against the New Day at WrestleMania 37. Courtesy WWE
    Omos makes his in-ring debut as partner to AJ Styles during a tag team match against the New Day at WrestleMania 37. Courtesy WWE
  • Bobby Lashley retains the WWE Championship after his match with Drew McIntyre. Courtesy WWE
    Bobby Lashley retains the WWE Championship after his match with Drew McIntyre. Courtesy WWE
  • Bianca Belair celebrates with fans after winning the WWE Smackdown Women's Championship. Courtesy WWE
    Bianca Belair celebrates with fans after winning the WWE Smackdown Women's Championship. Courtesy WWE
  • Bianca Belair walks out of the ring with the WWE Smackdown Women's Championship. Courtesy WWE
    Bianca Belair walks out of the ring with the WWE Smackdown Women's Championship. Courtesy WWE

WrestleMania 37's top moments from Night 1: from Bianca Belair and Sasha Banks to Bad Bunny and Cesaro


Evelyn Lau
  • English
  • Arabic

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

While you're here
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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