Usher says his upcoming album “is going to be awesome”. Speaking before his Mawazine Festival performance in Morocco on Friday, he said his delayed eighth album – with no release date set yet – will focus on the personal issues he tackled over the past three years. “In terms of which artists will be featuring, I can’t tell you right now who they will be,” he said. “My music is somewhat of a diary and it gives me the opportunity some of the emotional things I had to deal with – from the hard times to the great and fun times – as I am getting a little older.” Check out our interview with the R&B star soon in Arts&Life. – Saeed Saeed
Les Ambassadeurs to bring the party to Abu Dhabi
The Malian big band Les Ambassadeurs are looking forward to their UAE debut in November. Speaking from Morocco's Mawazine Festival where they are headlining this year, their pianist Cheick Tidiane Seck said the acclaimed act are best appreciated live. "Wherever we go it is always one big party," he said. "We can't wait to come over to you in Abu Dhabi so we can all sing and dance together." Led by the singer Salif Keita, the band will perform a free show in the capital at the New York University Abu Dhabi as part of the university's inaugural performing arts season. For more details, visit www.nyuad-artscenter.org. – Saeed Saeed
Jon Batiste named Colbert Late Show bandleader
Stephen Colbert is ready to strike up the band with the musician Jon Batiste as his Late Show bandleader. Batiste is a singer and educator from New Orleans who has toured globally with his band, Stay Human, and studied at the Juilliard School, where he received his undergraduate and master's degrees. Colbert, who used to host The Colbert Report on Comedy Central, is stepping into CBS's late-night slot previously occupied by David Letterman. The Late Show with Stephen Colbert, which has also launched a website and podcast on iTunes, starts on September 8. – AP
Boman Irani having a blast on Dilwale set
The actor Boman Irani is having a great time at the shoot of Rohit Shetty’s Dilwale, which brings back Bollywood’s beloved on-screen pair of Shah Rukh Khan and Kajol. In an appearance at Anupam Kher’s acting academy, Actor Prepares, Boman shared his experience from the shoot and said: “We’re having a blast on the sets of Rohit Shetty’s Dilwale with Shah Rukh Khan. As for teaming up again with Khan, after Don and Happy New Year, Irani said: “There is double enjoyment in every film with Shah Rukh.” Dilwale has made headlines since Shetty managed the casting coup of reuniting the evergreen couple of Khan and Kajol in the film, after their previous outing together in 2010’s My Name Is Khan. – Ians
Chris Pratt talks about shedding weight
The Hollywood star Chris Pratt is speaking out about the effect of his weight gain for the character he played in the TV sitcom Parks and Recreation. Pratt, who starred as Andy Dwyer on the show, reached 136 kilograms in 2013. At the time, he thought his popularity was linked to his rotund appearance. “I saw myself in an episode, and in a matter of two moments very close together, I thought: ‘Oh my God, I’m getting fat.’ And then almost immediately I did something else and I thought: ‘Holy crap, I’ve never seen myself funnier.’ And I put the two together,” he told Men’s Health magazine. However, the 35-year-old became convinced he needed to shed his excess weight for good after seeing himself as a Navy Seal in the 2012 action thriller Zero Dark Thirty. “I’d gone back and forth ... and right after walking out I was like: ‘I’m going to get in shape and I’m never going to be fat again,’” he said. – Ians
artslife@thenational.ae
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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
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