Cirque du Soleil is coming to Dubai on Thursday ahead of setting up there permanently.
Cirque du Soleil is coming to Dubai on Thursday ahead of setting up there permanently.
Cirque du Soleil is coming to Dubai on Thursday ahead of setting up there permanently.
Cirque du Soleil is coming to Dubai on Thursday ahead of setting up there permanently.

Smaller Desert Rock roars, Cirque leaps in


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Over the years, all sorts of things have been proposed as economic barometers: hemlines, hair lengths, the male birth rate, the mean tempo of the singles charts. It's tempting to add to this list the relative heaviosity of Dubai's Desert Rock Festival. In times of plenty - 2008, for example - poodle proggers such as Muse, and Korn, the horrible bagpipe funk outfit, had their day. In the heady climate of 2007, the line-up went so far as to accommodate those New Romantic poseurs The Bravery. No doubt if the roller coaster had kept climbing into 2009, we would have seen Patrick Wolf and Emilie Autumn playing at Festival City, while the peripheral attractions of extreme sports and rides gave way to drama workshops and a penny-farthing display team.

Behold, the upside of the downturn: this year's Desert Rock may be short - it's shrivelled to a meagre one-day event - but the line-up is as ferocious and primal as any on record. No lesser masters than Motörhead are headlining, a band so concertedly toxic that, by their own boast, if they moved in next door to you, "your lawn would die". Support acts include the witchy Swedish metallers Opeth and Arch Angel, pulverising metalcore from Chimaira, and a little-known German thrash outfit rejoicing in the name Hatred. Oh, and the sideshow is a Viking in a plague pit, bare-fist fighting a gorilla. Bring it on.

Cirque du Soleil is bringing its big top to Dubai again, its first visit since Dubai World took a 20 per cent stake in the business last August. This month's run is intended as a prelude to a more permanent arrangement when the Canadian circus troupe moves into a new home on the Palm Jumeirah. Call this a test-run, then. At any rate, the company isn't taking any risks with the show. Alegria ("jubilation" in Spanish) is one of Cirque du Soleil's most popular touring productions, with a soundtrack that sat on the US album charts for months. It will, of course, be spectacular. But it should, perhaps, be more intriguing to see the fruits of their association with Dubai a few years down the line. This ought to do until then.

The Abu Dhabi Authority for Culture and Heritage's world music programme continues with a set from Yamandu Costa, the renowned Brazilian seven-string guitarist with the spectacular first name - it means, in Tupi-Guarani, something like "that which existed before the rivers and seas", which, when you think about it, is quite a frightening thing to call a child; it makes him sound like one of HP Lovecraft's tentacled Great Old Ones. Still, Costa is a pretty frightening chap. At 28, he's considered one of the greatest guitar virtuosos of Latin America, a land mass not short of decent players. You can see him doing his unfathomably dexterous stuff in the Mika Kaurismäki documentary Brasileirinho. His improvisatory verve and knack for blending a dozen Latin genres into a seamless whole means this is a performance not to be missed.

Thierry Feuz, the Austrian painter who dominated the Carbon 12 gallery's inaugural exhibition last year, is back with more of his lush lacquer works. Both his geometrical exercises and his flower paintings can seem anodyne at first glance: the intensity of their palettes is startling enough, but the designs seem merely decorative. Get closer, though, and they crawl with life. There's a strange gloopiness about them. Swirls and droplets of lacquer variously suggest deep sea creatures and space oddities. The texture is glossy as patent leather: these are luxury goods, albeit for very peculiar - perhaps, one should say, particular - clients. Get a lot of them together and the gallery becomes part high-end handbag boutique, part Martian sushi bar. And that, you must admit, sounds like a fun place to visit.

Desert Rock Festival, Dubai Festival City. March 9 (www.desertrockfestival.com). Cirque du Soleil, Grand Chapiteau, Ibn Battuta Mall, Dubai. Thursday-April 5 (www.cirquedusoleil.ae). Yamandu Costa, Al Dhafra Theatre, Cultural Foundation, Abu Dhabi. March 5 (www.adach.ae). Thierry Feuz, Carbon 12 Gallery, Marina View Towers, Dubai Marina. Tuesday-March 31 (www.carbon12dubai.com).

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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'The Sky is Everywhere'

Director:Josephine Decker

Stars:Grace Kaufman, Pico Alexander, Jacques Colimon

Rating:2/5

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

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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