Kevin Hart. Photo Courtesy Flash Entertainment
Kevin Hart. Photo Courtesy Flash Entertainment
Kevin Hart. Photo Courtesy Flash Entertainment
Kevin Hart. Photo Courtesy Flash Entertainment

What now? Kevin Hart to make his UAE debut in April

American actor, comedian, writer and producer Kevin Hart will be performing at Abu Dhabi’s du Arena on Friday, April 1.

The National staff

March 06, 2016

  • English
  • Arabic

American actor, comedian, writer and producer Kevin Hart will perform at Abu Dhabi’s du Arena on Friday, April 1.

The comedian, who is set to host the 2016 MTV Awards in April, has a huge fan following across the world and is making his UAE debut at the Yas Island venue – the only stop in the Middle East for his hugely successful What Now? international tour.

“Comedy is a genre that appeals to all and Flash has kept the UAE laughing for the past eight years with artists like: Chris Tucker, Russell Peters, Jeff Dunham and now we add global superstar Kevin Hart to the list of international comedy glitterati,” said John Lickrish, the Flash chief executive.

“We’re excited to bring this international tour to the UAE for the only Middle East show and to welcome Kevin’s unique style on stage for a night to remember.”

In 2015, Hart starred in The Wedding Ringer, which pulled in US$80 million globally, and he also starred opposite Will Farrell in Get Hard. This year, Hart will star in Ride Along 2, the much-anticipated sequel to last year's hit that raked in $150 million internationally. His comedy shows Laugh At My Pain and I'm A Grown Little Man are both popular on Netflix. Hart's DVD Seriously … Funny went triple platinum and became one of the fastest-selling DVDs of all time.

What Now?, which has been called the biggest comedy tour in history, kicked off April 9, 2015 in San Antonio, Texas. Hart has already broken ticket sales records with the tour in 45 cities across the US and Canada. He is currently touring the UK, Europe, Asia, Australia and South Africa.

• Registration for the Flash pre-sale is now open and fans can register at info.thinkflash.ae/whatnowuae Tickets, starting from Dh395, go on sale to the public at midday on Wednesday, March 9 and will be available at www.ticketmaster.ae and Virgin Megastores across the UAE. For more information on the What Now tour, visit whatnowtour.com

artslife@thenational.ae

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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