See the exhibition 35x35mm, in which the Bosnian-Canadian photographer Mira Zdjelar projects her own point of view as she roams the streets of Paris and takes a look at the richness of French life and culture, including this untitled image (pictured). From 9am to 8pm, Alliance Française Abu Dhabi, off 32nd Street, Abu Dhabi, 02 666 6232, www.afabudhabi.org
Visit the exhibition Aide-Memoire: Footnotes (Part II). This second edition highlights the multitude of stories that encompass an exhibition with many of the works envisioning different ways stories can be recorded and fictionalised through aesthetic creation, including this work by Walid Raad (pictured). From 10am to 10pm, Maraya Art Centre, Sharjah, 06 556 6555, www.maraya.ae
Register your children ages 8 to 12 years for the DIWC Creativity Camp, where qualified instructors will help them exercise their imagination through drama, music, arts, reading and writing. From August 23 to 26, from 10am to 3pm Sunday to Wednesday, Dh600, Dubai International Writers' Centre, Al Shindagha Neighbourhood, Dubai, register at events@diwc.ae
Plan to attend Ramadan activities at Al Jimi Mall, which include Quran memorisation and storytelling sessions, followed by interactive questions about the stories, Islamic musical performances and Ramadan cartoon screenings after iftar. Thursday and Friday, from 8.30 to 11.30pm, Al Jimi Mall, Al Ain, www.aljimimall.com
Make plans to visit Al Hamra Mall and Manar Mall for a host of family-focused Ramadan entertainment, including henna tattoo artists, clowns and other events for children from 9 to 11pm on weekends. 10am to 1am opening hours for shops and Carrefour; iftar until 1am at restaurants and cafes; cinemas open until 3am, Al Hamra Mall and Manar Mall, Ras Al Khaimah, www.alhamramall.com, www.manarmall.com
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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
