• Selena Gomez, in a waistcoat and jeans, arrives for the premiere of 'Surf's Up' in Los Angeles, California, on June 2, 2007. EPA
    Selena Gomez, in a waistcoat and jeans, arrives for the premiere of 'Surf's Up' in Los Angeles, California, on June 2, 2007. EPA
  • Selena Gomez, in H&M, attends the Women in Film Crystal and Lucy Awards at the Hyatt Regency Century Plaza in Los Angeles, California, on June 12, 2009. EPA
    Selena Gomez, in H&M, attends the Women in Film Crystal and Lucy Awards at the Hyatt Regency Century Plaza in Los Angeles, California, on June 12, 2009. EPA
  • Selena Gomez, in Marchesa, arrives for the Creative Arts Emmy Awards at the Nokia Theatre in Los Angeles, California, on September 12, 2009. EPA
    Selena Gomez, in Marchesa, arrives for the Creative Arts Emmy Awards at the Nokia Theatre in Los Angeles, California, on September 12, 2009. EPA
  • Selena Gomez, in Talbot Runhoff, arrives for the American Music Awards in Los Angeles, California, on November 22, 2009. EPA
    Selena Gomez, in Talbot Runhoff, arrives for the American Music Awards in Los Angeles, California, on November 22, 2009. EPA
  • Selena Gomez, in jeans and a floral blouse, promotes her album 'Kiss and Tell' on March 29, 2010 in Madrid, Spain. Getty Images
    Selena Gomez, in jeans and a floral blouse, promotes her album 'Kiss and Tell' on March 29, 2010 in Madrid, Spain. Getty Images
  • Selena Gomez, in sequin trousers and a turtleneck, attends a jewellery launch party at Nobu on September 29, 2010 in London, England. Getty Images
    Selena Gomez, in sequin trousers and a turtleneck, attends a jewellery launch party at Nobu on September 29, 2010 in London, England. Getty Images
  • Selena Gomez, in jeans and a frilled blouse, promotes her album 'A Year Without Rain' at the ME Hotel on October 18, 2010 in Madrid, Spain. Getty Images
    Selena Gomez, in jeans and a frilled blouse, promotes her album 'A Year Without Rain' at the ME Hotel on October 18, 2010 in Madrid, Spain. Getty Images
  • Selena Gomez, in Reem Acra, arrives for the premiere of 'Justin Bieber: Never Say Never' in Los Angeles, California, on February 8, 2011. EPA
    Selena Gomez, in Reem Acra, arrives for the premiere of 'Justin Bieber: Never Say Never' in Los Angeles, California, on February 8, 2011. EPA
  • Selena Gomez, in J Mendel, arrives for the 53rd annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 13, 2011. EPA
    Selena Gomez, in J Mendel, arrives for the 53rd annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 13, 2011. EPA
  • Selena Gomez, in Julien Macdonald, arrives for the MTV Video Music Awards in Los Angeles, California, on August 28, 2011. EPA
    Selena Gomez, in Julien Macdonald, arrives for the MTV Video Music Awards in Los Angeles, California, on August 28, 2011. EPA
  • Selena Gomez, in Marchesa, attends the MTV Europe Music Awards at the Odyssey Arena on November 6, 2011 in Belfast, Northern Ireland. Getty Images
    Selena Gomez, in Marchesa, attends the MTV Europe Music Awards at the Odyssey Arena on November 6, 2011 in Belfast, Northern Ireland. Getty Images
  • Justin Bieber and Selena Gomez, in Armani, arrive for the 39th American Music Awards at the Nokia Theatre in Los Angeles, California, on November 20, 2011. EPA
    Justin Bieber and Selena Gomez, in Armani, arrive for the 39th American Music Awards at the Nokia Theatre in Los Angeles, California, on November 20, 2011. EPA
  • Selena Gomez, in Dolce & Gabbana, attends the 'Spring Breakers' photocall during the 69th Venice Film Festival at the Palazzo del Casino on September 5, 2012 in Venice, Italy. Getty Images
    Selena Gomez, in Dolce & Gabbana, attends the 'Spring Breakers' photocall during the 69th Venice Film Festival at the Palazzo del Casino on September 5, 2012 in Venice, Italy. Getty Images
  • Selena Gomez, in Versace, attends the 'Spring Breakers' premiere during the 69th Venice Film Festival at the Palazzo del Cinema on September 5, 2012 in Venice, Italy. Getty Images
    Selena Gomez, in Versace, attends the 'Spring Breakers' premiere during the 69th Venice Film Festival at the Palazzo del Cinema on September 5, 2012 in Venice, Italy. Getty Images
  • Selena Gomez, in Adidas, attends the launch of Adidas' Neo line in Los Angeles, California, on November 20, 2012. EPA
    Selena Gomez, in Adidas, attends the launch of Adidas' Neo line in Los Angeles, California, on November 20, 2012. EPA
  • Selena Gomez, in Gucci, attends the 'Spring Breakers' premiere at Le Grand Rex on February 18, 2013 in Paris, France. Getty Images
    Selena Gomez, in Gucci, attends the 'Spring Breakers' premiere at Le Grand Rex on February 18, 2013 in Paris, France. Getty Images
  • Selena Gomez, in Versace, attends the 'Spring Breakers' premiere at CineStar on February 19, 2013 in Berlin, Germany. Getty Images
    Selena Gomez, in Versace, attends the 'Spring Breakers' premiere at CineStar on February 19, 2013 in Berlin, Germany. Getty Images
  • Selena Gomez, in Dolce & Gabbana, attends the 'Spring Breakers' premiere at the Callao cinema on February 21, 2013 in Madrid, Spain. Getty Images
    Selena Gomez, in Dolce & Gabbana, attends the 'Spring Breakers' premiere at the Callao cinema on February 21, 2013 in Madrid, Spain. Getty Images
  • Selena Gomez, in Versace, arrives for the Vanity Fair Oscar after-party in Hollywood, California, on February 24, 2013. EPA
    Selena Gomez, in Versace, arrives for the Vanity Fair Oscar after-party in Hollywood, California, on February 24, 2013. EPA
  • Selena Gomez, in Julien Macdonald, arrives for the MTV Movie Awards in Culver City, California, on April 14, 2013. EPA
    Selena Gomez, in Julien Macdonald, arrives for the MTV Movie Awards in Culver City, California, on April 14, 2013. EPA
  • Selena Gomez, in Vera Wang, arrives for the premiere of 'Getaway' in Los Angeles, California, on August 26, 2013. EPA
    Selena Gomez, in Vera Wang, arrives for the premiere of 'Getaway' in Los Angeles, California, on August 26, 2013. EPA
  • Selena Gomez, in Diane von Furstenberg, arrives for the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 5, 2014. EPA
    Selena Gomez, in Diane von Furstenberg, arrives for the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 5, 2014. EPA
  • Petra Nemcova, Selena Gomez, in Pucci, Caroline Scheufele and Cara Delevingne attend the Leonardo DiCaprio Foundation Launch at Domaine Bertaud Belieu on July 23, 2014 in Saint-Tropez, France. Getty Images
    Petra Nemcova, Selena Gomez, in Pucci, Caroline Scheufele and Cara Delevingne attend the Leonardo DiCaprio Foundation Launch at Domaine Bertaud Belieu on July 23, 2014 in Saint-Tropez, France. Getty Images
  • Selena Gomez, in Saint Laurent, arrives for the Teen Choice Awards at the Shrine Auditorium in Los Angeles, California, on August 10, 2014. EPA
    Selena Gomez, in Saint Laurent, arrives for the Teen Choice Awards at the Shrine Auditorium in Los Angeles, California, on August 10, 2014. EPA
  • Selena Gomez, in Gucci, arrives for the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 1, 2014. EPA
    Selena Gomez, in Gucci, arrives for the Lacma Art + Film Gala at the Los Angeles County Museum of Art in Los Angeles, California, on November 1, 2014. EPA
  • Selena Gomez, in Armani, arrives for the American Music Awards at the Nokia Theatre in Los Angeles, California, on November 23, 2014. EPA
    Selena Gomez, in Armani, arrives for the American Music Awards at the Nokia Theatre in Los Angeles, California, on November 23, 2014. EPA
  • Selena Gomez, in Vera Wang, arrives for the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 4, 2015. EPA
    Selena Gomez, in Vera Wang, arrives for the Met Gala at the New York Metropolitan Museum of Art in New York, US, on May 4, 2015. EPA
  • Selena Gomez, in Katie Ermilio, attends the Annual Summer of Sony event in Cancun, Mexico, on June 14, 2015. EPA
    Selena Gomez, in Katie Ermilio, attends the Annual Summer of Sony event in Cancun, Mexico, on June 14, 2015. EPA
  • Selena Gomez, in Louis Vuitton, attends the Louis Vuitton Series 3 VIP Launch on September 20, 2015 in London, England. Getty Images
    Selena Gomez, in Louis Vuitton, attends the Louis Vuitton Series 3 VIP Launch on September 20, 2015 in London, England. Getty Images
  • Selena Gomez, in Valentino, attends the 25th annual Glamour Women of the Year Awards at Carnegie Hall in New York, US, on November 9, 2015. EPA
    Selena Gomez, in Valentino, attends the 25th annual Glamour Women of the Year Awards at Carnegie Hall in New York, US, on November 9, 2015. EPA
  • Selena Gomez, in Givenchy, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 22, 2015. EPA
    Selena Gomez, in Givenchy, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 22, 2015. EPA
  • Selena Gomez, in Tory Burch, arrives for the premiere of 'The Fundamentals of Caring' at the Sundance Film Festival in Park City, Utah, on January 29, 2016. EPA
    Selena Gomez, in Tory Burch, arrives for the premiere of 'The Fundamentals of Caring' at the Sundance Film Festival in Park City, Utah, on January 29, 2016. EPA
  • Selena Gomez, in Calvin Klein, arrives for the 58th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 15, 2016. EPA
    Selena Gomez, in Calvin Klein, arrives for the 58th annual Grammy Awards at the Staples Centre in Los Angeles, California, on February 15, 2016. EPA
  • Selena Gomez, in Louis Vuitton, attends the Louis Vuitton show during Paris Fashion Week on March 11, 2015 in Paris, France. Getty Images
    Selena Gomez, in Louis Vuitton, attends the Louis Vuitton show during Paris Fashion Week on March 11, 2015 in Paris, France. Getty Images
  • Selena Gomez, in Louis Vuitton. attends the Met Gala at the Metropolitan Museum of Art in New York, US, on May 2, 2016. EPA
    Selena Gomez, in Louis Vuitton. attends the Met Gala at the Metropolitan Museum of Art in New York, US, on May 2, 2016. EPA
  • Selena Gomez, in Prada, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 20, 2016. EPA
    Selena Gomez, in Prada, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 20, 2016. EPA
  • Selena Gomez, in Coach, arrives for the Met Gala at the Metropolitan Museum of Art in New York, US, on May 1, 2017. EPA
    Selena Gomez, in Coach, arrives for the Met Gala at the Metropolitan Museum of Art in New York, US, on May 1, 2017. EPA
  • Selena Gomez, in Coach, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 19, 2017. EPA
    Selena Gomez, in Coach, arrives for the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 19, 2017. EPA
  • Selena Gomez, in Isabel Marant, visits Kiss FM Studio on December 4, 2017 in London, England. Getty Images
    Selena Gomez, in Isabel Marant, visits Kiss FM Studio on December 4, 2017 in London, England. Getty Images
  • Selena Gomez, in Coach, arrives at the British Fashion Awards at the Royal Albert Hall in London, England, on December 4, 2017. EPA
    Selena Gomez, in Coach, arrives at the British Fashion Awards at the Royal Albert Hall in London, England, on December 4, 2017. EPA
  • Selena Gomez, in Coach, at the Met Gala at the Metropolitan Museum of Art in New York, US, on May 7, 2018. EPA
    Selena Gomez, in Coach, at the Met Gala at the Metropolitan Museum of Art in New York, US, on May 7, 2018. EPA
  • Selena Gomez, in Oscar de la Renta, arrives for the premiere of 'Hotel Transylvania 3: Summer Vacation' at the Regency Village Theatre in Westwood, California, on June 30, 2018. EPA
    Selena Gomez, in Oscar de la Renta, arrives for the premiere of 'Hotel Transylvania 3: Summer Vacation' at the Regency Village Theatre in Westwood, California, on June 30, 2018. EPA
  • Selena Gomez, in Dior, arrives for WE Day California at the Forum in Inglewood, California, on April 25, 2019. EPA
    Selena Gomez, in Dior, arrives for WE Day California at the Forum in Inglewood, California, on April 25, 2019. EPA
  • Selena Gomez, in Louis Vuitton, arrives for a gala dinner during the 72nd annual Cannes Film Festival on May 14, 2019. Getty Images
    Selena Gomez, in Louis Vuitton, arrives for a gala dinner during the 72nd annual Cannes Film Festival on May 14, 2019. Getty Images
  • Selena Gomez, in Louis Vuitton, attends the opening ceremony of the 72nd annual Cannes Film Festival on May 14, 2019 in Cannes, France. Getty Images
    Selena Gomez, in Louis Vuitton, attends the opening ceremony of the 72nd annual Cannes Film Festival on May 14, 2019 in Cannes, France. Getty Images
  • Selena Gomez, in Chanel, attends a photocall for 'The Dead Don't Die' during the 72nd annual Cannes Film Festival on May 15, 2019 in Cannes, France. Getty Images
    Selena Gomez, in Chanel, attends a photocall for 'The Dead Don't Die' during the 72nd annual Cannes Film Festival on May 15, 2019 in Cannes, France. Getty Images
  • Gracie Elliot Teefey and Selena Gomez, in Marc Jacobs, attend the premiere of 'Frozen II' at the Dolby Theatre in Los Angeles, California, on November 7, 2019. EPA
    Gracie Elliot Teefey and Selena Gomez, in Marc Jacobs, attend the premiere of 'Frozen II' at the Dolby Theatre in Los Angeles, California, on November 7, 2019. EPA
  • Selena Gomez, in Versace, arrives at the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 24, 2019. EPA
    Selena Gomez, in Versace, arrives at the American Music Awards at the Microsoft Theatre in Los Angeles, California, on November 24, 2019. EPA
  • Selena Gomez, in Givenchy, attends the premiere of 'Dolittle' at the Regency Village Theatre in Los Angeles, California, on January 11, 2020. EPA
    Selena Gomez, in Givenchy, attends the premiere of 'Dolittle' at the Regency Village Theatre in Los Angeles, California, on January 11, 2020. EPA
  • Selena Gomez, in Louis Vuitton, attends the 27th Critics Choice Awards in Los Angeles on March 13, 2022. EPA
    Selena Gomez, in Louis Vuitton, attends the 27th Critics Choice Awards in Los Angeles on March 13, 2022. EPA
  • Selena Gomez, in Prada, arrives at 'Only Murders in the Building' event in Los Angeles on June 11, 2022. AFP
    Selena Gomez, in Prada, arrives at 'Only Murders in the Building' event in Los Angeles on June 11, 2022. AFP
  • Selena Gomez, in Michael Kors, attends the Los Angeles Premiere pf 'Only Murders in the Building' season two on June 27, 2022. AFP
    Selena Gomez, in Michael Kors, attends the Los Angeles Premiere pf 'Only Murders in the Building' season two on June 27, 2022. AFP
  • Selena Gomez, in Alaia, leaves a Sephora store in Paris, Farnce on July 8, 2022. Getty Images
    Selena Gomez, in Alaia, leaves a Sephora store in Paris, Farnce on July 8, 2022. Getty Images

Selena Gomez's style evolution in 53 photos: from TV teen to red carpet queen


Emma Day
  • English
  • Arabic

Most of us would not want to spend our formative years in front of cameras.

However, Selena Gomez is one star who has managed to transition from child actress to bonafide A-lister while barely putting a fashion footstep wrong.

The actress and singer, 30, made her screen debut on children's TV series Barney & Friends and rose to fame as the lead character in Disney's Wizards of Waverly Place, which launched in 2007.

Scroll through the gallery above to see more images of Selena Gomez through the years

Selena Gomez turned 30 on July 22. Getty Images
Selena Gomez turned 30 on July 22. Getty Images

Texas-born Gomez, who has also appeared in a number of films such as Spring Breakers, branched into music in 2009 with the release of her debut album Kiss & Tell.

The talented star is a familiar face at many a premiere, party and red carpet bash; Gomez has a number of American Music Awards, Billboard Women in Music awards, MTV and Nickelodeon awards to her name.

With a penchant for labels including Valentino, Louis Vuitton and Givenchy, Gomez has morphed from 2000s fads to timeless high fashion in the past decade.

In May, Gomez joined the US first lady Jill Biden and US Surgeon General Vivek Murthy at the White House for a conversation about youth mental health.

The singer has been public about her struggles and revealed in 2020 that she had been diagnosed with bipolar disorder.

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RESULTS

2.30pm Jaguar I-Pace – Conditions (PA) Dh80,000 (Dirt)
1,600m 

Winner Namrood, Antonio Fresu (jockey), Musabah Al Muhairi
(trainer) 

3.05pm Land Rover Defender – Maiden (TB) Dh82,500 (D)
1,400m 

Winner Shadzadi, Tadhg O’Shea, Bhupat Seemar 

3.40pm Jaguar F-Type – Maiden (TB) Dh82,500 (Turf) 1,600m 

Winner Tahdeed, Fernando Jara, Nicholas Bachalard 

4.15pm New Range Rover – Handicap (TB) Dh87,500 (D) 1,400m 

Winner Shanty Star, Richard Mullen, Rashed Bouresly 

4.50pm Land Rover – Handicap (TB) Dh95,000 (T) 2,400m 

Winner Autumn Pride, Bernardo Pinheiro, Helal Al Alawi 

5.25pm Al Tayer Motor – Handicap (TB) Dh95,000  T) 1,000m 

Winner Dahawi, Antonio Fresu, Musabah Al Muhairi 

6pm Jaguar F-Pace SVR – Handicap (TB) Dh87,500 (D) 1,600m 

Winner Scabbard, Sam Hitchcock, Doug Watson  

Results

5pm: Al Falah – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Bshara, Richard Mullen (jockey), Salem Al Ketbi (trainer)

5.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: AF Musannef, Tadhg O’Shea, Ernst Oertel

6pm: Al Dhafra – Maiden (PA) Dh80,000 (T) 1,600m; Winner: AF Mualami, Antonio Fresu, Abubakar Daud

6.30pm: Al Khaleej Al Arabi – Handicap (PA) Dh80,000 (T) 1,600m; Winner: Hawafez, Adrie de Vries, Abubakar Daud

7pm: Al Mafraq – Handicap (PA) Dh80,000 (T) 1,600m; Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi

7.30pm: Al Samha – Handicap (TB) Dh80,000 (T) 1,600m; Winner: Celestial Spheres, Patrick Cosgrave, Ismail Mohammed

NATIONAL%20SELECTIONS
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RESULTS
%3Cp%3E%0D5pm%3A%20Al%20Maha%20Stables%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(Turf)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alfahem%2C%20Tadhg%20O%E2%80%99Shea%20(jockey)%2C%20Ernst%20Oetrel%20(trainer)%0D%3Cbr%3E5.30pm%3A%20Al%20Anoud%20Stables%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C200m%0D%3Cbr%3EWinner%3A%20AF%20Musannef%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6.30pm%3A%20Arabian%20Triple%20Crown%20Round%202%20%E2%80%93%20Group%203%20(PA)%20Dh%20300%2C000%20(T)%202%2C200m%0D%3Cbr%3EWinner%3A%20Joe%20Star%2C%20Tadhg%20O%E2%80%99Shea%2C%20Helal%20Al%20Alawi%0D%3Cbr%3E7pm%3A%20Liwa%20Oasis%20%E2%80%93%20Group%202%20(PA)%20Dh300%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alajaj%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E7.30pm%3A%20Dames%20Stables%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20Silent%20Defense%2C%20Oscar%20Chavez%2C%20Rashed%20Bouresly%3C%2Fp%3E%0A
Racecard
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The%20specs
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COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EDate%20started%3A%3C%2Fstrong%3E%202020%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Khaldoon%20Bushnaq%20and%20Tariq%20Seksek%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20HealthTech%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%20100%3Cbr%3E%3Cstrong%3EFunding%20to%20date%3A%3C%2Fstrong%3E%20%2415%20million%3C%2Fp%3E%0A
ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Mobile phone packages comparison
The specs

Engine: 3.8-litre twin-turbo flat-six

Power: 650hp at 6,750rpm

Torque: 800Nm from 2,500-4,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 11.12L/100km

Price: From Dh796,600

On sale: now

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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

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.”

Islamic%20Architecture%3A%20A%20World%20History
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Eric%20Broug%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Thames%20%26amp%3B%20Hudson%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20336%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20September%3C%2Fp%3E%0A
Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE

What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

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%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The specs

Engine: 4 liquid-cooled permanent magnet synchronous electric motors placed at each wheel

Battery: Rimac 120kWh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power: 1877bhp

Torque: 2300Nm

Price: Dh7,500,00

On sale: Now

 

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%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2041mm%20%E2%80%93%20352%20x%20430%3B%2045mm%20%E2%80%93%20396%20x%20484%3B%20always-on%20Retina%20LTPO%20OLED%2C%202000%20nits%20max%3B%20Ion-X%20glass%20(aluminium%20cases)%2C%20sapphire%20crystal%20(stainless%20steel%20cases)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20S9%2064-bit%2C%20W3%20wireless%2C%202nd-gen%20Ultra%20Wideband%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%2064GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%201GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20watchOS%2010%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EHealth%20metrics%3A%3C%2Fstrong%3E%20Blood%20oxygen%20sensor%2C%20electrical%20heart%20sensor%20and%20ECG%2C%203rd-gen%20optical%20heart%20sensor%2C%20high%20and%20low%20heart%20rate%20notifications%2C%20irregular%20rhythm%20notifications%2C%20sleep%20stages%2C%20temperature%20sensing%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEmergency%20services%3A%3C%2Fstrong%3E%20Emergency%20SOS%2C%20international%20emergency%20calling%2C%20crash%20detection%2C%20fall%20detection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20GPS%2FGPS%20%2B%20cellular%3B%20Wi-Fi%2C%20LTE%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP6X%2C%20water%20resistant%20up%20to%2050m%2C%20dust%20resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20308mAh%20Li-ion%2C%20up%20to%2018h%20regular%2F36h%20low%20power%3B%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20eSIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFinishes%3A%3C%2Fstrong%3E%20Aluminium%20%E2%80%93%20midnight%2C%20pink%2C%20Product%20Red%2C%20silver%2C%20starlight%3B%20stainless%20steel%20%E2%80%93%20gold%2C%20graphite%2C%20silver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Watch%20Series%209%2C%20woven%20magnetic-to-USB-C%20charging%20cable%2C%20band%2Floop%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Starts%20at%20Dh1%2C599%20(41mm)%20%2F%20Dh1%2C719%20(45mm)%3C%2Fp%3E%0A
The%20pillars%20of%20the%20Dubai%20Metaverse%20Strategy
%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
The%20National%20selections
%3Cp%3E%3Cspan%20style%3D%22font-size%3A%2014px%3B%22%3E6pm%3A%20Go%20Soldier%20Go%3Cbr%3E6.35pm%3A%20Man%20Of%20Promise%3Cbr%3E7.10pm%3A%20Withering%3Cbr%3E7.45pm%3A%20Mawj%3Cbr%3E8.20pm%3A%20Falling%20Shadow%3Cbr%3E8.55pm%3A%20Law%20Of%20Peace%3Cbr%3E9.30pm%3A%20Naval%20Power%3Cbr%3E10.05pm%3A%20The%20Attorney%3C%2Fspan%3E%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates