Dior is being accused of cultural appropriation, after creating a skirt that is said to closely resemble a traditional Chinese garment dating back to the Song dynasty.
Key to this latest wave of criticism is Dior describing the skirt as “a hallmark silhouette”, with no acknowledgement of the cultural influences that might inform the design. Part of the label’s autumn 2022 collection, Dior’s design is priced at $3,800 and features pleated fabric on either side, along with four slits.
An opinion piece in People.cn, the online portal of China’s People’s Daily, was also published on Chinese social media platform Weibo on Saturday. Along with the hashtag “cultural appropriation”, the story called Dior’s actions shameless. “The so-called Dior silhouette is very similar to the Chinese horse-face skirt. When many details are the same, why is it shamelessly called a ‘new design’ and ‘hallmark Dior silhouette’?”
The article went on to insist that the French fashion label had a responsibility to respond to its accusations, but Dior has yet to comment. “Dior should respond to the concerns of netizens as soon as possible. This would show that an internationally renowned company is responsible for its own corporate culture and pays tribute to world history and cultural heritage.”
Weibo users have joined the wave of criticism. “Dior appropriated traditional Chinese clothing and claimed to be its own iconic design? As a Hanfu fan and Dior consumer for many years, I am very disappointed, I hope to get an official reply #DiorCulturalAppropriation#," wrote content creator Ten Tone Shiyin, who has more than one million fans on Weibo.
There has also been some debate as to the origins of the Chinese horse-face skirt, or ma mian qun, which is believed to date back to the 10th century Song dynasty, but was also worn during the Ming and Qing dynasties.
This latest backlash highlights the challenges faced by international brands trying to do business in China. In a study published on July 11, the Swedish National China Centre highlighted how “consumer boycotts of foreign companies have become an increasingly common phenomenon in China. Between 2008 and 2021, we have found evidence of 90 boycotts of foreign companies, the majority of which have occurred since the beginning of 2016.”
While there are various catalysts for brands being boycotted by Chinese consumers, an important one noted by the study is: “Reaction to business communications or marketing seen as prejudiced against China or the Chinese people, such as accusations of racism and cultural appropriation.”
The 2021 backlash against Swedish fashion retailer H&M remains one of the most extensive state-sponsored boycotts so far, but brands such as Dolce & Gabbana, Lululemon, Zara, Hugo Boss and Burberry have all fallen foul of Chinese consumers and authorities in recent years.
While Dior may well be considering ways to appease its detractors, the Swedish National China Centre study confirms that it is not always easy to get back into Chinese consumers’ good graces. “Apologising is no guarantee of saving the company from a further backlash. In fact, many apologies have been seen as insincere by Chinese consumers while others have backfired by drawing further attention and criticism.”
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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