See the first film in the Ciné Day Vintage series by Alliance Française Dubai, which features a classic French film every month. Jules et Jim, the 1961 film by François Truffaut, tells the story of Jules, an Austrian, and Jim, a Frenchman, who fall in love with the same woman, Catherine, in Paris before the Second World War. Catherine loves and marries Jules. The three meet again years later in Germany, and this time Catherine falls for Jim. In French with English subtitles.
At 8pm, free, auditorium, Alliance Française Dubai, Oud Metha, Dubai, 04 335 8712, www.afdubai.org
Catch the opening of the exhibition Infinite Geometry, in which the 91-year-old Iranian artist Monir Shahroudy Farmanfarmaian presents works that reflect upon the different facets of her practice and feature a range of drawings, carpets and mirror-work. The artist will be in attendance at the opening.
From 7pm to 9pm, The Third Line, Al Quoz, Dubai, 04 341 1367, www.thethirdline.com
Buy tickets to see Stefano di Battista. As part of the Sharjah World Music Festival, the Italian saxophonist will perform along with Guillaume Marcenac's Trio.
January 10, 9pm, from Dh150, Al Qasba Theatre, Sharjah, www.ticketmaster.ae
Sign up your children from ages 18 months to 4 years for classes with Music Monkeys, which has started Arabic instruction to introduce kids to Arabic songs through singing, drumming and playing with instruments, plus fun with bubbles and parachute games.
On Wednesdays at 4.45pm, Mosaic Nursery, Al Reem Island; Thursdays, 11.15am, The Dome, Abu Dhabi, from Dh550 per term, contact@musicmonkeys.ae
Get your glow back at the ESPA at The Ritz-Carlton Abu Dhabi, Grand Canal, and Pace e Luce Beauty Salon, which will cater exclusively to female guests with the Sunday Spa Club, a programme featuring rejuvenating and detoxifying beauty packages, such as the Jamila Package and the Mushriqa Package.
Starts January 10, from 10am to 2pm, from Dh890 for the Mushriqa Package, reservations at 02 818 8051, abudhabi.spa@ritzcarlton.com
listings@thenational.ae
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
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
