Watch the 1983 French film Sans Soleil (Sunless) as part of Alserkal Avenue and Cinema Akil's summer screening series Here Comes the Sun. The Chris Marker-directed experimental essay-film is a meditation on human memory and features a female narrator reading letters sent to her by a cameraman who is attracted to "two extreme poles of survival" – Japan and Guinea-Bissau. The film will be preceded by the sci-fi short La Jetée, which tells the story of a time-travelling man who realises he has witnessed his own death as a child. At 7pm, free, A4 Space, Alserkal Avenue, Al Quoz, Dubai. www.cinemaakil.com
Plan to visit The Dubai Mall where kids can take part in the live Power Rangers experience as part of Dubai Summer Surprises. Train Like a Ranger academy sessions teach kids how to put the Power Rangers values of teamwork, confidence, health and physical activity into action. The experience will segue into an interactive live performance that tells an original story. An exhibition of authentic Power Rangers memorabilia is also on display. Starting tomorrow, 5pm, 7pm and 8.30pm for the academy; 5.30pm, 7.30pm and 9pm for the live shows, Star Atrium, The Dubai Mall, Dubai, www.thedubaimall.com
Fulfil your acting dreams by exploring a new method in Beginning Berkoff, which includes theatrical techniques such as chorus, ensemble, movement, character, motif and gesture through a series of exercises and text-based work. September 13 to October 11, from 7pm to 10pm on Sundays, Dh1,000 for 15 hours, Constellation, Al Thuraya Tower 1, Dubai Media City, Dubai, 04 438 5574, www.constellation.ae
Register the kids for the Glass Painting for Children workshop, in which they will learn techniques for letter inscription, 3-D shapes and creating textures as well as monotone paints, matte and blending techniques and tracing and silver-staining of glass. August 31, 4.30pm, Dh30, Maraya Art Centre, Sharjah, register at 06 556 6555, rsvp@maraya.ae
Attend ThriveINDXB, a networking event for fashion, art, media, entertainment and hospitality professionals. The hip-hop artist Tennille Amor will perform and there will be a screening of the documentary City on the Hill. From 7pm to midnight, The Fridge, Alserkal Avenue, Al Quoz, Dubai, register at 052 824 7489, thriveuae@gmail.com
listings@thenational.ae
Key Points
- Protests against President Omar Al Bashir enter their sixth day
- Reports of President Bashir's resignation and arrests of senior government officials
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
