• Ben Affleck and Jennifer Lopez on the set of 'Jersey Girl' in New York in November 2002. AFP
    Ben Affleck and Jennifer Lopez on the set of 'Jersey Girl' in New York in November 2002. AFP
  • In November 2002, Ben Affleck proposed to Jennifer Lopez with a 6.10-carat fancy intense pink diamond from Harry Winston. Getty Images
    In November 2002, Ben Affleck proposed to Jennifer Lopez with a 6.10-carat fancy intense pink diamond from Harry Winston. Getty Images
  • Jennifer Lopez and Ben Affleck pictured after her performance on NBC's 'Today Show' in New York in December 2002. Reuters
    Jennifer Lopez and Ben Affleck pictured after her performance on NBC's 'Today Show' in New York in December 2002. Reuters
  • Jennifer Lopez and Ben Affleck attend the premiere of 'Maid in Manhattan' in December 2002 in New York. Reuters
    Jennifer Lopez and Ben Affleck attend the premiere of 'Maid in Manhattan' in December 2002 in New York. Reuters
  • Ben Affleck and Jennifer Lopez attend the Sundance Film Festival in January 2003 in Utah. AFP
    Ben Affleck and Jennifer Lopez attend the Sundance Film Festival in January 2003 in Utah. AFP
  • Ben Affleck and Jennifer Lopez attend the premiere of 'Daredevil' in Los Angeles in February 2003. Reuters
    Ben Affleck and Jennifer Lopez attend the premiere of 'Daredevil' in Los Angeles in February 2003. Reuters
  • Jennifer Lopez and Ben Affleck arrive for the 75th annual Academy Awards in Los Angeles in March 2003. AP
    Jennifer Lopez and Ben Affleck arrive for the 75th annual Academy Awards in Los Angeles in March 2003. AP
  • Jennifer Lopez and Ben Affleck attend a Los Angeles Lakers game in California in May 2003. EPA
    Jennifer Lopez and Ben Affleck attend a Los Angeles Lakers game in California in May 2003. EPA
  • Ben Affleck and Jennifer Lopez attend the premiere of their film 'Gigli' in Los Angeles in July 2003. AP
    Ben Affleck and Jennifer Lopez attend the premiere of their film 'Gigli' in Los Angeles in July 2003. AP
  • Jennifer Lopez and Ben Affleck attend the American League Championship Series between the Boston Red Sox and New York Yankees in Boston in October 2003. EPA
    Jennifer Lopez and Ben Affleck attend the American League Championship Series between the Boston Red Sox and New York Yankees in Boston in October 2003. EPA
  • Jennifer Lopez and Ben Affleck pictured in New York in October 2003. Getty Images
    Jennifer Lopez and Ben Affleck pictured in New York in October 2003. Getty Images
  • Jennifer Lopez and Ben Affleck walk the streets of Capri, Italy, during a holiday in July 2021. EPA
    Jennifer Lopez and Ben Affleck walk the streets of Capri, Italy, during a holiday in July 2021. EPA
  • Ben Affleck and Jennifer Lopez are spotted at the 78th Venice International Film Festival in September 2021. Getty Images
    Ben Affleck and Jennifer Lopez are spotted at the 78th Venice International Film Festival in September 2021. Getty Images
  • Ben Affleck and Jennifer Lopez arrive at the 78th Venice International Film Festival in September 2021. Getty Images
    Ben Affleck and Jennifer Lopez arrive at the 78th Venice International Film Festival in September 2021. Getty Images
  • Ben Affleck and Jennifer Lopez attend a screening of 'The Last Duel' during the 78th Venice International Film Festival in September 2021 in Venice, Italy. Getty Images
    Ben Affleck and Jennifer Lopez attend a screening of 'The Last Duel' during the 78th Venice International Film Festival in September 2021 in Venice, Italy. Getty Images
  • Ben Affleck and Jennifer Lopez at the 78th Venice International Film Festival in September 2021. The couple has rekindled their relationship 17 years after calling off their engagement. Getty Images
    Ben Affleck and Jennifer Lopez at the 78th Venice International Film Festival in September 2021. The couple has rekindled their relationship 17 years after calling off their engagement. Getty Images
  • Jennifer Lopez and Ben Affleck attend a photo call for a special screening of Lopez's film 'Marry Me' on February 8, 2022. AP Photo
    Jennifer Lopez and Ben Affleck attend a photo call for a special screening of Lopez's film 'Marry Me' on February 8, 2022. AP Photo
  • Jennifer Lopez and Ben Affleck are seen on April 23, 2022 in Los Angeles, California. The pair announced that they were engaged for a second time, in early April. GC Images
    Jennifer Lopez and Ben Affleck are seen on April 23, 2022 in Los Angeles, California. The pair announced that they were engaged for a second time, in early April. GC Images
  • Ben Affleck and Jennifer Lopez married in a small Las Vegas ceremony on July 16, 2022. Getty Images
    Ben Affleck and Jennifer Lopez married in a small Las Vegas ceremony on July 16, 2022. Getty Images

Jennifer Lopez and Ben Affleck marry for second time at sprawling Georgia estate


Katy Gillett
  • English
  • Arabic

A guest list of stars dressed all in white, barbecued meats and spectacular fireworks — this is how Ben Affleck and Jennifer Lopez chose to celebrate their second wedding.

The nuptials took place during a three-day weekend of festivities, which are being held at Affleck's sprawling $8.9 million estate in the US state of Georgia.

Scroll through the gallery above to see photos of Ben Affleck and Jennifer Lopez together over the years

British-Indian life coach Jay Shetty, a former Hindu monk, officiated at the ceremony, for which Lopez wore a custom couture Ralph Lauren dress.

Guests included director Kevin Smith, who posted a photo of himself at the event, as well as Affleck's long-time friend Matt Damon.

Brother Casey Affleck did not attend "unfortunately because of family, parental obligations at home" in Los Angeles, according to People magazine.

Affleck’s children, however — Violet, 16, Seraphina, 13, and Samuel, 10, who he co-parents with ex-wife Jennifer Garner — were there, alongside Lopez’s twins, Max and Emme, 14, who she shares with former husband Marc Anthony.

Security was tight on the day, with guards blocking the entrance to the enclave where Affleck’s estate is located, and a five-kilometre no-fly zone implemented by authorities, reported The Daily Mail. Security boats were also spotted patrolled a nearby river.

Celebrations have included a welcome dinner on Friday, the ceremony on Saturday and a barbecue picnic on Sunday, according to New York Post.

Photos of the event show guests milling around an outdoor seating area dressed all in white, with a white floor and white piano, as well as white flowers.

It has not been without drama. On Friday, festivities were paused after an ambulance was seen arriving and then transporting Affleck's mother to a Savannah-area hospital, the Liberty County Sheriff's Office told People.

Photos obtained by The Daily Mail show Affleck’s car following the emergency transport vehicle and others show his mother, Christopher Anne Boldt, exiting a south Georgia hospital in a wheelchair. It was reported that she cut her leg after falling off a boat dock and that her injuries were not serious.

She was later seen back at the estate on Saturday for the ceremony.

This comes one month after the happy couple married the first time spontaneously in Las Vegas.

The Jenny From The Block singer shared photos in a newsletter of herself wearing a white lace dress with a veil by Lebanese designer Zuhair Murad, while holding a bouquet. Affleck wore a white tuxedo. She shared the photos through her website onthejlo.com, captioning them: “We did it!”

She also changed into a second, high-neck, vintage sleeveless dress, which is thought to be “from an old movie”.

The pair, widely known as “Bennifer”, have married 20 years after they first started dating in 2002. They were engaged but broke up in 2004. In the years after, they both married other partners.

In May last year, they went public as a couple once again and announced their second engagement in April.

“Love is beautiful. Love is kind. And it turns out love is patient. Twenty years patient. Exactly what we wanted,” Lopez said in the newsletter.

The newsletter was signed “Mrs Jennifer Lynn Affleck".

Jennifer Lopez's style evolution in 64 photos, from Jenny from the Block to Mrs Affleck

  • Jennifer Lopez, in a pale pink skirt suit, and Rebecca Lee Meza at a promotional event for 'Selena' on June 18, 1996. Rex Features
    Jennifer Lopez, in a pale pink skirt suit, and Rebecca Lee Meza at a promotional event for 'Selena' on June 18, 1996. Rex Features
  • Jennifer Lopez, in a jacquard maxi, and Ojani Noa at the premiere of 'Anaconda' in Los Angeles, California, on July 4, 1997. Getty Images
    Jennifer Lopez, in a jacquard maxi, and Ojani Noa at the premiere of 'Anaconda' in Los Angeles, California, on July 4, 1997. Getty Images
  • Jennifer Lopez, in a LBD, and Ojani Noa at the opening of Conga Restaurant in Los Angeles, California, on February 22, 1998. Getty Images
    Jennifer Lopez, in a LBD, and Ojani Noa at the opening of Conga Restaurant in Los Angeles, California, on February 22, 1998. Getty Images
  • Jennifer Lopez, in a sequinned halter top and black skirt, at the MTV Movie Awards in Santa Monica, California, on May 30, 1998. Getty Images
    Jennifer Lopez, in a sequinned halter top and black skirt, at the MTV Movie Awards in Santa Monica, California, on May 30, 1998. Getty Images
  • Jennifer Lopez, in a white bias-cut gown, at the premiere of 'Out Of Sight' in Los Angeles, California, on June 17, 1998. Getty Images
    Jennifer Lopez, in a white bias-cut gown, at the premiere of 'Out Of Sight' in Los Angeles, California, on June 17, 1998. Getty Images
  • Jennifer Lopez, in a lilac slip dress, attends the 'Summer of Sam' premiere on June 28, 1999, at Sony Astor Plaza in New York City. Getty Images
    Jennifer Lopez, in a lilac slip dress, attends the 'Summer of Sam' premiere on June 28, 1999, at Sony Astor Plaza in New York City. Getty Images
  • Jennifer Lopez, in a golden mini, arrives at the Grammy Awards in Los Angeles, California, on February 24, 1999. Getty Images
    Jennifer Lopez, in a golden mini, arrives at the Grammy Awards in Los Angeles, California, on February 24, 1999. Getty Images
  • Jennifer Lopez, in a leather shirt dress, in Los Angeles, California, on February 21, 2000. Getty Images
    Jennifer Lopez, in a leather shirt dress, in Los Angeles, California, on February 21, 2000. Getty Images
  • Sean 'Diddy' Combs and Jennifer Lopez, in a floral midi, attend the Arista Records Pre-Grammy party in Beverly Hills, California, on February 23, 2000. Getty Images
    Sean 'Diddy' Combs and Jennifer Lopez, in a floral midi, attend the Arista Records Pre-Grammy party in Beverly Hills, California, on February 23, 2000. Getty Images
  • Sean 'Diddy' Combs and Jennifer Lopez, in Versace, at the 42nd Annual Grammy Awards in Los Angeles on February 23, 2000. Photo: BEImages / Shutterstock
    Sean 'Diddy' Combs and Jennifer Lopez, in Versace, at the 42nd Annual Grammy Awards in Los Angeles on February 23, 2000. Photo: BEImages / Shutterstock
  • Jennifer Lopez, in a pink dress and matching pashmina, attends the 13th annual Kids' Choice Awards in Hollywood, California, on April 14, 2000. Getty Images
    Jennifer Lopez, in a pink dress and matching pashmina, attends the 13th annual Kids' Choice Awards in Hollywood, California, on April 14, 2000. Getty Images
  • Jennifer Lopez, in white jeans, a crop top and bandana, and Sean 'Diddy' Combs arrive for the MTV Video Music Awards on September 7, 2000 at Radio City Music Hall in New York City. Getty Images
    Jennifer Lopez, in white jeans, a crop top and bandana, and Sean 'Diddy' Combs arrive for the MTV Video Music Awards on September 7, 2000 at Radio City Music Hall in New York City. Getty Images
  • Jennifer Lopez, in a pink halter dress, and Sean 'Diddy' Combs arrive at the Latin Grammy Awards on September 13, 2000, at the Staples Centre in Los Angeles, California. Getty Images
    Jennifer Lopez, in a pink halter dress, and Sean 'Diddy' Combs arrive at the Latin Grammy Awards on September 13, 2000, at the Staples Centre in Los Angeles, California. Getty Images
  • Jennifer Lopez, in polka-dot tiers, arrives at the premiere of 'The Wedding Planner' on January 23, 2001, in California. Getty Images
    Jennifer Lopez, in polka-dot tiers, arrives at the premiere of 'The Wedding Planner' on January 23, 2001, in California. Getty Images
  • Jennifer Lopez, in a crystal crop top and embellished jeans, attends MTV's TRL on Superbowl Sunday at Raymond James Stadium in Tampa, Florida, on January 28, 2001. Getty Images
    Jennifer Lopez, in a crystal crop top and embellished jeans, attends MTV's TRL on Superbowl Sunday at Raymond James Stadium in Tampa, Florida, on January 28, 2001. Getty Images
  • Jennifer Lopez, in Chanel, arrives at the 73rd annual Academy Awards on March 25, 2001, in Los Angeles. Getty Images
    Jennifer Lopez, in Chanel, arrives at the 73rd annual Academy Awards on March 25, 2001, in Los Angeles. Getty Images
  • Jennifer Lopez, in a double-layered gown. arrives at the world premiere of 'Enough' in New York City on May 21, 2002. Getty Images
    Jennifer Lopez, in a double-layered gown. arrives at the world premiere of 'Enough' in New York City on May 21, 2002. Getty Images
  • Jennifer Lopez, in a pink tracksuit, during TRL at the MTV Studios in New York City on May 22, 2002. Getty Images
    Jennifer Lopez, in a pink tracksuit, during TRL at the MTV Studios in New York City on May 22, 2002. Getty Images
  • Jennifer Lopez, in a figure-hugging taupe gown, at the premiere of 'Maid in Manhattan' on February 26, 2003, in London, United Kingdom. Getty Images
    Jennifer Lopez, in a figure-hugging taupe gown, at the premiere of 'Maid in Manhattan' on February 26, 2003, in London, United Kingdom. Getty Images
  • Jennifer Lopez, in floral ruffles, arrives at the NRJ Music Awards at the Palais des Festivals on January 22, 2005 in Cannes, France. Getty Images
    Jennifer Lopez, in floral ruffles, arrives at the NRJ Music Awards at the Palais des Festivals on January 22, 2005 in Cannes, France. Getty Images
  • Jennifer Lopez, in a suede midi, at a press conference on March 7, 2005, in Tokyo, Japan. Getty Images
    Jennifer Lopez, in a suede midi, at a press conference on March 7, 2005, in Tokyo, Japan. Getty Images
  • Jennifer Lopez, in Jean Desses, arrives for the 78th annual Academy Awards in Hollywood, California, on March 5, 2006. EPA
    Jennifer Lopez, in Jean Desses, arrives for the 78th annual Academy Awards in Hollywood, California, on March 5, 2006. EPA
  • Marc Anthony and Jennifer Lopez, in Biba, arrive at the MTV Video Music Awards at Radio City Music Hall in New York City on August 31, 2006. EPA
    Marc Anthony and Jennifer Lopez, in Biba, arrive at the MTV Video Music Awards at Radio City Music Hall in New York City on August 31, 2006. EPA
  • Jennifer Lopez, in Louis Vuitton, attends a photocall for 'Bordertown' on February 12, 2007, at Hotel Palace in Madrid, Spain. Getty Images
    Jennifer Lopez, in Louis Vuitton, attends a photocall for 'Bordertown' on February 12, 2007, at Hotel Palace in Madrid, Spain. Getty Images
  • Jennifer Lopez, in a white gown, and Marc Anthony attend the premiere of 'Bordertown' during the 57th Berlin International Film Festival on February 15, 2007. Getty Images
    Jennifer Lopez, in a white gown, and Marc Anthony attend the premiere of 'Bordertown' during the 57th Berlin International Film Festival on February 15, 2007. Getty Images
  • Jennifer Lopez, in an embellished kaftan dress, attends a photocall on March 21, 2007, at Hotel OMM in Barcelona, Spain. Getty Images
    Jennifer Lopez, in an embellished kaftan dress, attends a photocall on March 21, 2007, at Hotel OMM in Barcelona, Spain. Getty Images
  • Jennifer Lopez, in Dolce & Gabbana, and Marc Anthony attend a Dolce & Gabbana party on September 25, 2008, in Milan, Italy. Getty Images
    Jennifer Lopez, in Dolce & Gabbana, and Marc Anthony attend a Dolce & Gabbana party on September 25, 2008, in Milan, Italy. Getty Images
  • Jennifer Lopez, in Paule Ka, at a photocall for 'The Back-Up Plan' at Hotel Crillon on April 26, 2010, in Paris, France. Getty Images
    Jennifer Lopez, in Paule Ka, at a photocall for 'The Back-Up Plan' at Hotel Crillon on April 26, 2010, in Paris, France. Getty Images
  • Jennifer Lopez, in Lanvin, at the premiere for 'The Back-Up Plan' on April 28, 2010, in London. Getty Images
    Jennifer Lopez, in Lanvin, at the premiere for 'The Back-Up Plan' on April 28, 2010, in London. Getty Images
  • Jennifer Lopez, in Roberto Cavalli, at the World Music Awards on May 18, 2010, in Monte Carlo, Monaco. Getty Images
    Jennifer Lopez, in Roberto Cavalli, at the World Music Awards on May 18, 2010, in Monte Carlo, Monaco. Getty Images
  • Jennifer Lopez, in Roberto Cavalli, arrives at amfAR's Cinema Against Aids benefit gala at the Hotel du Cap on May 20, 2010, in Antibes, France. Getty Images
    Jennifer Lopez, in Roberto Cavalli, arrives at amfAR's Cinema Against Aids benefit gala at the Hotel du Cap on May 20, 2010, in Antibes, France. Getty Images
  • Jennifer Lopez, in Zuhair Murad, arrives at the 68th Golden Globe Awards in Los Angeles, California, on January 16, 2011. EPA
    Jennifer Lopez, in Zuhair Murad, arrives at the 68th Golden Globe Awards in Los Angeles, California, on January 16, 2011. EPA
  • Jennifer Lopez, in a snakeskin mini, at the Capital Radio Summertime Ball at Wembley Stadium on June 12, 2011, in London. Getty Images
    Jennifer Lopez, in a snakeskin mini, at the Capital Radio Summertime Ball at Wembley Stadium on June 12, 2011, in London. Getty Images
  • Jennifer Lopez, in Zuhair Murad, arrives for the 84th annual Academy Awards in Hollywood, California, on February 26, 2012. EPA
    Jennifer Lopez, in Zuhair Murad, arrives for the 84th annual Academy Awards in Hollywood, California, on February 26, 2012. EPA
  • Jennifer Lopez, in Chanel, attends the Chanel spring/summer show as part of Paris Fashion Week at Grand Palais on October 2, 2012, in Paris, France. Getty Images
    Jennifer Lopez, in Chanel, attends the Chanel spring/summer show as part of Paris Fashion Week at Grand Palais on October 2, 2012, in Paris, France. Getty Images
  • Jennifer Lopez, in Lanvin, attends the 21st Unesco Charity Gala on October 27, 2012, in Dusseldorf, Germany. Getty Images
    Jennifer Lopez, in Lanvin, attends the 21st Unesco Charity Gala on October 27, 2012, in Dusseldorf, Germany. Getty Images
  • Jennifer Lopez, in Zuhair Murad, arrives for the 70th annual Golden Globe Awards in Beverly Hills, Los Angeles, on January 13, 2013. EPA
    Jennifer Lopez, in Zuhair Murad, arrives for the 70th annual Golden Globe Awards in Beverly Hills, Los Angeles, on January 13, 2013. EPA
  • Jennifer Lopez, in Gucci, at the Chime For Change concert at Twickenham Stadium on June 1, 2013, in London, England. Getty Images
    Jennifer Lopez, in Gucci, at the Chime For Change concert at Twickenham Stadium on June 1, 2013, in London, England. Getty Images
  • Jennifer Lopez, in Versace, attends the Versace show as part of Paris Fashion Week on July 6, 2014, in Paris, France. Getty Images
    Jennifer Lopez, in Versace, attends the Versace show as part of Paris Fashion Week on July 6, 2014, in Paris, France. Getty Images
  • Jennifer Lopez, in Versace, arrives for the Fashion Rocks concert in Brooklyn, New York, on September 9, 2014. EPA
    Jennifer Lopez, in Versace, arrives for the Fashion Rocks concert in Brooklyn, New York, on September 9, 2014. EPA
  • Jennifer Lopez, in Zuhair Murad, arrives for the 72nd annual Golden Globe Awards in Beverly Hills, California, on January 11, 2015. EPA
    Jennifer Lopez, in Zuhair Murad, arrives for the 72nd annual Golden Globe Awards in Beverly Hills, California, on January 11, 2015. EPA
  • Jennifer Lopez, in Elie Saab, arrives for the 87th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 22, 2015. EPA
    Jennifer Lopez, in Elie Saab, arrives for the 87th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 22, 2015. EPA
  • Jennifer Lopez, in Valentino, at the Tony Awards at Radio City Music Hall, New York, on June 7, 2015. EPA
    Jennifer Lopez, in Valentino, at the Tony Awards at Radio City Music Hall, New York, on June 7, 2015. EPA
  • Jennifer Lopez, in Giambattista Valli, arrives for the 73rd annual Golden Globe Awards in Beverly Hills, California, on January 10, 2016. EPA
    Jennifer Lopez, in Giambattista Valli, arrives for the 73rd annual Golden Globe Awards in Beverly Hills, California, on January 10, 2016. EPA
  • Jennifer Lopez, in Anouk, arrives for a screening of 'Ice Age: Collision Course' in Los Angeles, California, on July 16, 2016. EPA
    Jennifer Lopez, in Anouk, arrives for a screening of 'Ice Age: Collision Course' in Los Angeles, California, on July 16, 2016. EPA
  • Jennifer Lopez, in Ralph & Russo, arrives for the 59th annual Grammy Awards in Los Angeles, California, on February 12, 2017. EPA
    Jennifer Lopez, in Ralph & Russo, arrives for the 59th annual Grammy Awards in Los Angeles, California, on February 12, 2017. EPA
  • Jennifer Lopez, in Valentino, arrives at the Met Gala in New York on May 1, 2017. EPA
    Jennifer Lopez, in Valentino, arrives at the Met Gala in New York on May 1, 2017. EPA
  • Jennifer Lopez, in Georges Chakra, arrives at the American Music Awards in Los Angeles, California, on October 9, 2018. EPA
    Jennifer Lopez, in Georges Chakra, arrives at the American Music Awards in Los Angeles, California, on October 9, 2018. EPA
  • Jennifer Lopez, in Balmain, and Alex Rodriguez arrive at the Met Gala in New York on May 7, 2018. EPA
    Jennifer Lopez, in Balmain, and Alex Rodriguez arrive at the Met Gala in New York on May 7, 2018. EPA
  • Jennifer Lopez, in Roberto Cavalli, arrives for the Billboard Music Awards in Las Vegas, Nevada, on May 20, 2018. EPA
    Jennifer Lopez, in Roberto Cavalli, arrives for the Billboard Music Awards in Las Vegas, Nevada, on May 20, 2018. EPA
  • Jennifer Lopez, in Versace, arrives at the MTV Video Music Awards at Radio City Music Hall, New York, on August 20, 2018. EPA
    Jennifer Lopez, in Versace, arrives at the MTV Video Music Awards at Radio City Music Hall, New York, on August 20, 2018. EPA
  • Jennifer Lopez, in Ralph & Russo, arrives for the 61st annual Grammy Awards in Los Angeles, California, on February 10, 2019. EPA
    Jennifer Lopez, in Ralph & Russo, arrives for the 61st annual Grammy Awards in Los Angeles, California, on February 10, 2019. EPA
  • Jennifer Lopez, in Zuhair Murad, at the 2019 Vanity Fair Oscar Party in Beverly Hills, California, on February 24, 2019. EPA
    Jennifer Lopez, in Zuhair Murad, at the 2019 Vanity Fair Oscar Party in Beverly Hills, California, on February 24, 2019. EPA
  • Jennifer Lopez, in Versace, at the Met Gala in New York on May 6, 2019. EPA
    Jennifer Lopez, in Versace, at the Met Gala in New York on May 6, 2019. EPA
  • Jennifer Lopez, in Maison Yeya, at the 44th annual Toronto International Film Festival in Toronto, Canada, on September 7, 2019. EPA
    Jennifer Lopez, in Maison Yeya, at the 44th annual Toronto International Film Festival in Toronto, Canada, on September 7, 2019. EPA
  • Jennifer Lopez, in Valentino, arrives for the 77th annual Golden Globe Awards in Beverly Hills, California, on January 5, 2020. EPA
    Jennifer Lopez, in Valentino, arrives for the 77th annual Golden Globe Awards in Beverly Hills, California, on January 5, 2020. EPA
  • Jennifer Lopez, in Georges Hobeika, attends the 25th Critics' Choice Awards in Santa Monica, California, on January 12, 2020. EPA
    Jennifer Lopez, in Georges Hobeika, attends the 25th Critics' Choice Awards in Santa Monica, California, on January 12, 2020. EPA
  • Jennifer Lopez, in Valentino, arrives for the Independent Spirit Awards in Santa Monica, California, on February 8, 2020. EPA
    Jennifer Lopez, in Valentino, arrives for the Independent Spirit Awards in Santa Monica, California, on February 8, 2020. EPA
  • Ben Affleck and Jennifer Lopez, in Valentino, arrive at the 78th Venice International Film Festival on September 9, 2021. Getty Images
    Ben Affleck and Jennifer Lopez, in Valentino, arrive at the 78th Venice International Film Festival on September 9, 2021. Getty Images
  • Jennifer Lopez, in a black-and-white striped skirt and top set, attends the 78th Venice International Film Festival on September 10, 2021. Getty Images
    Jennifer Lopez, in a black-and-white striped skirt and top set, attends the 78th Venice International Film Festival on September 10, 2021. Getty Images
  • Jennifer Lopez, in Georges Hobeika, attends the 'The Last Duel' screening during the 78th Venice Film Festival on September 10, 2021. Getty Images
    Jennifer Lopez, in Georges Hobeika, attends the 'The Last Duel' screening during the 78th Venice Film Festival on September 10, 2021. Getty Images
  • Jennifer Lopez, in Giambattista Valli, attends the Los Angeles screening of 'Marry Me' on February 8, 2022. AFP
    Jennifer Lopez, in Giambattista Valli, attends the Los Angeles screening of 'Marry Me' on February 8, 2022. AFP
  • Jennifer Lopez, in Monot, arrives for the MTV Movie & TV Awards in Santa Monica on June 5, 2022. Reuters
    Jennifer Lopez, in Monot, arrives for the MTV Movie & TV Awards in Santa Monica on June 5, 2022. Reuters
  • Jennifer Lopez, in Tom Ford, attends the Tribeca Festival opening night in New York City in June 8, 2022. Getty Images
    Jennifer Lopez, in Tom Ford, attends the Tribeca Festival opening night in New York City in June 8, 2022. Getty Images
The specs

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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

US PGA Championship in numbers

Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.

To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.

Number of seasons without a major for McIlroy, who finished in a tie for 22nd.

4 Louis Oosthuizen has now finished second in all four of the game's major championships.

In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.

For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.

Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.

Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.

Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.

10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.

11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.

12 Paul Casey was a combined 12 under par for his first round in this year's majors.

13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.

14 The world ranking of Justin Thomas before his victory.

15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.

16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.

17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.

18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).

Ponti

Sharlene Teo, Pan Macmillan

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

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Groom and Two Brides

Director: Elie Semaan

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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Results

2-15pm: Commercial Bank Of Dubai – Conditions (TB) Dh100,000 (Dirt) 1,400m; Winner: Al Habash, Patrick Cosgrave (jockey), Bhupat Seemar (trainer)

2.45pm: Al Shafar Investment – Handicap (TB) Dh80,000 (D) 1,200m; Winner: Day Approach, Ray Dawson, Ahmad bin Harmash

3.15pm: Dubai Real estate Centre – Handicap (TB) Dh80,000 (D) 1,600m; Winner: Celtic Prince, Richard Mullen, Rashed Bouresly

3.45pm: Jebel Ali Sprint by ARM Holding – Listed (TB) Dh500,000 (D) 1,000m; Winner: Khuzaam, Pat Dobbs, Doug Watson

4.15pm: Shadwell – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Tenbury Wells, Royston Ffrench, Salem bin Ghadayer

4.45pm: Jebel Ali Stakes by ARM Holding – Listed (TB) Dh500,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

5.15pm: Jebel Ali Racecourse – Handicap (TB) Dh76,000 (D) 1,950m; Winner: Rougher, Pat Dobbs, Doug Watson

Top 10 most polluted cities
  1. Bhiwadi, India
  2. Ghaziabad, India
  3. Hotan, China
  4. Delhi, India
  5. Jaunpur, India
  6. Faisalabad, Pakistan
  7. Noida, India
  8. Bahawalpur, Pakistan
  9. Peshawar, Pakistan
  10. Bagpat, India

Turkish Ladies

Various artists, Sony Music Turkey 

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

The specs

Engine: 3.5-litre V6

Power: 272hp at 6,400rpm

Torque: 331Nm from 5,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.7L/100km

On sale: now

Price: Dh149,000

 

Updated: August 22, 2022, 6:09 AM