• Cate Blanchett, in a shirt and jumper, at the Sydney Theatre Critics' Awards in Sydney, Australia, in 1994. Getty Images
    Cate Blanchett, in a shirt and jumper, at the Sydney Theatre Critics' Awards in Sydney, Australia, in 1994. Getty Images
  • Cate Blanchett, in a shirt and jeans, with Shane O'Connor and Aaron Pederson, in Sydney, Australia, on March 1, 1994. Getty Images
    Cate Blanchett, in a shirt and jeans, with Shane O'Connor and Aaron Pederson, in Sydney, Australia, on March 1, 1994. Getty Images
  • Cate Blanchett, in a leather coat, with Wendy Hughes, Messa Humphries and Penne Hackforth, at the premiere of 'Paradise Road' in Sydney, Australia, on April 11, 1997. Getty Images
    Cate Blanchett, in a leather coat, with Wendy Hughes, Messa Humphries and Penne Hackforth, at the premiere of 'Paradise Road' in Sydney, Australia, on April 11, 1997. Getty Images
  • Cate Blanchett, in a leather coat, at the premiere of 'Thank God He Met Lizzie' in Sydney, Australia, on November 20, 1997. Getty Images
    Cate Blanchett, in a leather coat, at the premiere of 'Thank God He Met Lizzie' in Sydney, Australia, on November 20, 1997. Getty Images
  • Cate Blanchett, in an LBD, at the premiere of 'Elizabeth' in Los Angeles, US, on October 14, 1998. Getty Images
    Cate Blanchett, in an LBD, at the premiere of 'Elizabeth' in Los Angeles, US, on October 14, 1998. Getty Images
  • Cate Blanchett, in a beaded midi, and her husband, Andrew Upton, at the AFI Film Awards in Sydney, Australia, on November 13, 1999. Getty Images
    Cate Blanchett, in a beaded midi, and her husband, Andrew Upton, at the AFI Film Awards in Sydney, Australia, on November 13, 1999. Getty Images
  • Cate Blanchett, with a shaved head, arrives at Los Angeles International Airport, US, on September 17, 2000. Getty Images
    Cate Blanchett, with a shaved head, arrives at Los Angeles International Airport, US, on September 17, 2000. Getty Images
  • Cate Blanchett, in a white column gown, at the Hollywood Salutes Bruce Willis: An American Cinematheque Tribute at the Beverly Hilton Hotel, California, on September 23, 2000. Getty Images
    Cate Blanchett, in a white column gown, at the Hollywood Salutes Bruce Willis: An American Cinematheque Tribute at the Beverly Hilton Hotel, California, on September 23, 2000. Getty Images
  • Cate Blanchett, in a white dress and cream boots, at the premiere of 'The Lord of the Rings: The Two Towers' on December 11, 2002 in London, England. Getty Images
    Cate Blanchett, in a white dress and cream boots, at the premiere of 'The Lord of the Rings: The Two Towers' on December 11, 2002 in London, England. Getty Images
  • Cate Blanchett, in a biker jacket and skirt, attends a news conference for 'Veronica Guerin' in the Four Seasons Hotel on July 8, 2003 in Dublin, Ireland. Getty Images
    Cate Blanchett, in a biker jacket and skirt, attends a news conference for 'Veronica Guerin' in the Four Seasons Hotel on July 8, 2003 in Dublin, Ireland. Getty Images
  • Cate Blanchett, in a silk shift dress, attends the premiere of 'Veronica Guerin' on July 22, 2003 in London. Getty Images
    Cate Blanchett, in a silk shift dress, attends the premiere of 'Veronica Guerin' on July 22, 2003 in London. Getty Images
  • Cate Blanchett, in a cream coat, attends a photocall for 'The Missing' at the Berlinale International Film Festival on February 7, 2004 in Berlin, Germany. Getty Images
    Cate Blanchett, in a cream coat, attends a photocall for 'The Missing' at the Berlinale International Film Festival on February 7, 2004 in Berlin, Germany. Getty Images
  • Cate Blanchett, in jeans and a sequinned cardigan, attends the Variety Heart Awards on July 12, 2004 in Sydney, Australia. Getty Images
    Cate Blanchett, in jeans and a sequinned cardigan, attends the Variety Heart Awards on July 12, 2004 in Sydney, Australia. Getty Images
  • Cate Blanchett, in a hot pink dress and velvet coat, at the opening night party for 'Hedda Gabler' at the Sydney Theatre Company on July 27, 2004 in Sydney, Australia. Getty Images
    Cate Blanchett, in a hot pink dress and velvet coat, at the opening night party for 'Hedda Gabler' at the Sydney Theatre Company on July 27, 2004 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Marchesa, arrives at the premiere of 'The Aviator' at the Warner Moderno Cinema on January 4, 2005 in Rome, Italy. Getty Images
    Cate Blanchett, in Marchesa, arrives at the premiere of 'The Aviator' at the Warner Moderno Cinema on January 4, 2005 in Rome, Italy. Getty Images
  • Cate Blanchett, in Armani, arrives at the Baftas at the Odeon Leicester Square, London, on February 12, 2005. Getty Images
    Cate Blanchett, in Armani, arrives at the Baftas at the Odeon Leicester Square, London, on February 12, 2005. Getty Images
  • Cate Blanchett, in a velvet-bodiced dress, arrives at 'The Life Aquatic With Steve Zissou' premiere during the Berlinale International Film Festival on February 16, 2005 in Berlin, Germany. Getty Images
    Cate Blanchett, in a velvet-bodiced dress, arrives at 'The Life Aquatic With Steve Zissou' premiere during the Berlinale International Film Festival on February 16, 2005 in Berlin, Germany. Getty Images
  • Cate Blanchett, in an embroidered midi, attends a photocall for 'Babel' at the Palais des Festivals during the Cannes Film Festival on May 23, 2006 in Cannes, France. Getty Images
    Cate Blanchett, in an embroidered midi, attends a photocall for 'Babel' at the Palais des Festivals during the Cannes Film Festival on May 23, 2006 in Cannes, France. Getty Images
  • Alejandro Gonzalez Inarritu and Cate Blanchett, in Alexander McQueen attend the 'Babel' premiere at the Palais des Festivals during the Cannes Film Festival on May 23, 2006 in Cannes, France. Getty Images
    Alejandro Gonzalez Inarritu and Cate Blanchett, in Alexander McQueen attend the 'Babel' premiere at the Palais des Festivals during the Cannes Film Festival on May 23, 2006 in Cannes, France. Getty Images
  • Cate Blanchett, in Chanel, arrives at the premiere of 'Volver' at the Curzon Mayfair on August 3, 2006 in London, England. Getty Images
    Cate Blanchett, in Chanel, arrives at the premiere of 'Volver' at the Curzon Mayfair on August 3, 2006 in London, England. Getty Images
  • Cate Blanchett, in striped tailoring, and Andrew Upton arrive at a screening of 'Babel' on November 8, 2006 in Sydney, Australia. Getty Images
    Cate Blanchett, in striped tailoring, and Andrew Upton arrive at a screening of 'Babel' on November 8, 2006 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Givenchy, attends the premiere of 'The Good German' during the Berlin International Film Festival on February 9, 2007 in Berlin, Germany. Getty Images
    Cate Blanchett, in Givenchy, attends the premiere of 'The Good German' during the Berlin International Film Festival on February 9, 2007 in Berlin, Germany. Getty Images
  • Cate Blanchett, in Saint Laurent, attends the premiere of 'Notes on a Scandal' during the Berlin International Film Festival on February 12, 2007 in Berlin, Germany. Getty Images
    Cate Blanchett, in Saint Laurent, attends the premiere of 'Notes on a Scandal' during the Berlin International Film Festival on February 12, 2007 in Berlin, Germany. Getty Images
  • Cate Blanchett, in Armani, attends the premiere of 'Elizabeth: The Golden Age' during the Rome Film Festival on October 19, 2007 in Rome, Italy. Getty Images
    Cate Blanchett, in Armani, attends the premiere of 'Elizabeth: The Golden Age' during the Rome Film Festival on October 19, 2007 in Rome, Italy. Getty Images
  • Cate Blanchett, in Vivienne Westwood, arrives at the premiere of 'Elizabeth: The Golden Age' at the The Odeon Cinema on October 23, 2007 in London, England. Getty Images
    Cate Blanchett, in Vivienne Westwood, arrives at the premiere of 'Elizabeth: The Golden Age' at the The Odeon Cinema on October 23, 2007 in London, England. Getty Images
  • Cate Blanchett, in Armani, arrives at the 'Blindness' premiere at the Palais des Festivals during the Cannes Film Festival on May 14, 2008 in Cannes, France. Getty Images
    Cate Blanchett, in Armani, arrives at the 'Blindness' premiere at the Palais des Festivals during the Cannes Film Festival on May 14, 2008 in Cannes, France. Getty Images
  • Cate Blanchett, in an LBD, attends the afterparty for the Helpmann Awards at Star City Casino on July 28, 2008 in Sydney, Australia. Getty Images
    Cate Blanchett, in an LBD, attends the afterparty for the Helpmann Awards at Star City Casino on July 28, 2008 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Balenciaga, arrives for the premiere of 'The Curious Case of Benjamin Button' at the Sydney Theatre on December 10, 2008 in Sydney, Australia. Getty Images
    Cate Blanchett, in Balenciaga, arrives for the premiere of 'The Curious Case of Benjamin Button' at the Sydney Theatre on December 10, 2008 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Romance Was Born, arrives at the Screen Worlds exhibition opening at Federation Square on September 17, 2009 in Melbourne, Australia. Getty Images
    Cate Blanchett, in Romance Was Born, arrives at the Screen Worlds exhibition opening at Federation Square on September 17, 2009 in Melbourne, Australia. Getty Images
  • Cate Blanchett, in Armani, attends the 'Robin Hood' photocall at the Palais des Festivals during the Cannes Film Festival on May 12, 2010 in Cannes, France. Getty Images
    Cate Blanchett, in Armani, attends the 'Robin Hood' photocall at the Palais des Festivals during the Cannes Film Festival on May 12, 2010 in Cannes, France. Getty Images
  • Cate Blanchett, in Alexander McQueen, attends the 'Robin Hood' premiere at the Palais des Festivals during the Cannes Film Festival on May 12, 2010 in Cannes, France. Getty Images
    Cate Blanchett, in Alexander McQueen, attends the 'Robin Hood' premiere at the Palais des Festivals during the Cannes Film Festival on May 12, 2010 in Cannes, France. Getty Images
  • Cate Blanchett, in Dries Van Noten, attends an IWC Schaffhausen party at Palexpo Hall on January 18, 2011 in Geneva, Switzerland. Getty Images
    Cate Blanchett, in Dries Van Noten, attends an IWC Schaffhausen party at Palexpo Hall on January 18, 2011 in Geneva, Switzerland. Getty Images
  • Cate Blanchett, in Givenchy, arrives at the 83rd annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 27, 2011. EPA
    Cate Blanchett, in Givenchy, arrives at the 83rd annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 27, 2011. EPA
  • Cate Blanchett, in Armani, attends the Giorgio Armani Prive Haute Couture show as part of Paris Fashion Week at Palais de Chaillot on July 5, 2011 in Paris, France. Getty Images
    Cate Blanchett, in Armani, attends the Giorgio Armani Prive Haute Couture show as part of Paris Fashion Week at Palais de Chaillot on July 5, 2011 in Paris, France. Getty Images
  • Cate Blanchett, in Alexander McQueen, arrives at the AACTA awards at the Sydney Opera House on January 31, 2012 in Sydney, Australia. Getty Images
    Cate Blanchett, in Alexander McQueen, arrives at the AACTA awards at the Sydney Opera House on January 31, 2012 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Givenchy, attends a screening of 'The Hobbit: An Unexpected Journey' at Odeon Leicester Square on December 12, 2012 in London, England. Getty Images
    Cate Blanchett, in Givenchy, attends a screening of 'The Hobbit: An Unexpected Journey' at Odeon Leicester Square on December 12, 2012 in London, England. Getty Images
  • Cate Blanchett, in Armani, arrives at the AACTA Awards at The Star on January 30, 2013 in Sydney, Australia. Getty Images
    Cate Blanchett, in Armani, arrives at the AACTA Awards at The Star on January 30, 2013 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Dior, arrives at the premiere of 'Blue Jasmine' during the 39th Deauville American Film Festival on August 31, 2013 in Deauville, France. Getty Images
    Cate Blanchett, in Dior, arrives at the premiere of 'Blue Jasmine' during the 39th Deauville American Film Festival on August 31, 2013 in Deauville, France. Getty Images
  • Cate Blanchett, in Givenchy, attends the premiere of 'Blue Jasmine' at Odeon West End on September 17, 2013 in London, England. Getty Images
    Cate Blanchett, in Givenchy, attends the premiere of 'Blue Jasmine' at Odeon West End on September 17, 2013 in London, England. Getty Images
  • Cate Blanchett, in Armani, arrives at the 71st annual Golden Globe Awards at the Beverly Hilton in Beverly Hills, California, on January 12, 2014. EPA
    Cate Blanchett, in Armani, arrives at the 71st annual Golden Globe Awards at the Beverly Hilton in Beverly Hills, California, on January 12, 2014. EPA
  • Cate Blanchett, in Armani, arrives for the 86th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on March 2, 2014. EPA
    Cate Blanchett, in Armani, arrives for the 86th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on March 2, 2014. EPA
  • Cate Blanchett, in Givenchy, attends the 'How To Train Your Dragon 2' premiere during the Cannes Film Festival on May 16, 2014 in Cannes, France. Getty Images
    Cate Blanchett, in Givenchy, attends the 'How To Train Your Dragon 2' premiere during the Cannes Film Festival on May 16, 2014 in Cannes, France. Getty Images
  • Cate Blanchett, in a floral skirt, attends an IWC event at the Zurich Film Festival on September 27, 2014 in Zurich, Switzerland. Getty Images
    Cate Blanchett, in a floral skirt, attends an IWC event at the Zurich Film Festival on September 27, 2014 in Zurich, Switzerland. Getty Images
  • Cate Blanchett, in Alexander McQueen, arrives at the AACTA Awards Ceremony at The Star on January 29, 2015 in Sydney, Australia. Getty Images
    Cate Blanchett, in Alexander McQueen, arrives at the AACTA Awards Ceremony at The Star on January 29, 2015 in Sydney, Australia. Getty Images
  • Cate Blanchett, in Givenchy, attends the 'Cinderella' premiere during the Berlinale International Film Festival at Berlinale Palace on February 13, 2015 in Berlin, Germany. Getty Images
    Cate Blanchett, in Givenchy, attends the 'Cinderella' premiere during the Berlinale International Film Festival at Berlinale Palace on February 13, 2015 in Berlin, Germany. Getty Images
  • Cate Blanchett, in Maison Margiela, arrives for the 87th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 22, 2015. EPA
    Cate Blanchett, in Maison Margiela, arrives for the 87th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 22, 2015. EPA
  • Cate Blanchett, in Giles, attends the premiere of 'Carol' during the Cannes Film Festival on May 17, 2015 in Cannes, France. Getty Images
    Cate Blanchett, in Giles, attends the premiere of 'Carol' during the Cannes Film Festival on May 17, 2015 in Cannes, France. Getty Images
  • Cate Blanchett, in Alexander McQueen, attends the BFI London Film Festival Awards at Banqueting House on October 17, 2015 in London, England. Getty Images
    Cate Blanchett, in Alexander McQueen, attends the BFI London Film Festival Awards at Banqueting House on October 17, 2015 in London, England. Getty Images
  • Cate Blanchett, in Givenchy, arrives for the 73rd annual Golden Globe Awards at the Beverly Hilton Hotel in Beverly Hills, California, on January 10, 2016. EPA
    Cate Blanchett, in Givenchy, arrives for the 73rd annual Golden Globe Awards at the Beverly Hilton Hotel in Beverly Hills, California, on January 10, 2016. EPA
  • Cate Blanchett, in Alexander McQueen, attends the Baftas at the Royal Opera House on February 14, 2016 in London, England. Getty Images
    Cate Blanchett, in Alexander McQueen, attends the Baftas at the Royal Opera House on February 14, 2016 in London, England. Getty Images
  • Cate Blanchett, in Armani, arrives at the 88th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 28, 2016. EPA
    Cate Blanchett, in Armani, arrives at the 88th annual Academy Awards ceremony at the Dolby Theatre in Hollywood, California, on February 28, 2016. EPA
  • Cate Blanchett, in Louis Vuitton, attends the Louis Vuitton show as part of Paris Fashion Week on October 3, 2017 in Paris, France. Getty Images
    Cate Blanchett, in Louis Vuitton, attends the Louis Vuitton show as part of Paris Fashion Week on October 3, 2017 in Paris, France. Getty Images
  • Cate Blanchett, in Gucci, at the premiere of 'Thor: Ragnarok' in Hollywood, California, on October 10, 2017. EPA
    Cate Blanchett, in Gucci, at the premiere of 'Thor: Ragnarok' in Hollywood, California, on October 10, 2017. EPA
  • Cate Blanchett, in Alexander McQueen, attends the London Evening Standard Theatre Awards at the Theatre Royal on December 3, 2017 in London, England. Getty Images
    Cate Blanchett, in Alexander McQueen, attends the London Evening Standard Theatre Awards at the Theatre Royal on December 3, 2017 in London, England. Getty Images
  • Cate Blanchett, in Mary Katrantzou, attends the screening of 'Cold War' during the Cannes Film Festival at Palais des Festivals on May 10, 2018 in Cannes, France. Getty Images
    Cate Blanchett, in Mary Katrantzou, attends the screening of 'Cold War' during the Cannes Film Festival at Palais des Festivals on May 10, 2018 in Cannes, France. Getty Images
  • Cate Blanchett, in Alexander McQueen, attends the Closing Ceremony of Cannes Film Festival at Palais des Festivals on May 19, 2018 in Cannes, France. Getty Images
    Cate Blanchett, in Alexander McQueen, attends the Closing Ceremony of Cannes Film Festival at Palais des Festivals on May 19, 2018 in Cannes, France. Getty Images
  • Cate Blanchett, in Louis Vuitton, attends the 'Ocean's 8' premiere held at Cineworld Leicester Square on June 13, 2018 in London, England. Getty Images
    Cate Blanchett, in Louis Vuitton, attends the 'Ocean's 8' premiere held at Cineworld Leicester Square on June 13, 2018 in London, England. Getty Images
  • Cate Blanchett, in Armani, attends the 'A Star Is Born' screening during the 75th Venice Film Festival at Sala Grande on August 31, 2018 in Venice, Italy. Getty Images
    Cate Blanchett, in Armani, attends the 'A Star Is Born' screening during the 75th Venice Film Festival at Sala Grande on August 31, 2018 in Venice, Italy. Getty Images
  • Cate Blanchett, in Maison Margiela, attends the 'The House With a Clock in its Walls' screening during the 13th Rome Film Festival at Auditorium Parco Della Musica on October 19, 2018 in Rome, Italy. Getty Images
    Cate Blanchett, in Maison Margiela, attends the 'The House With a Clock in its Walls' screening during the 13th Rome Film Festival at Auditorium Parco Della Musica on October 19, 2018 in Rome, Italy. Getty Images
  • Cate Blanchett, in Christopher Kane, attends the Baftas at Royal Albert Hall on February 10, 2019 in London, England. Getty Images
    Cate Blanchett, in Christopher Kane, attends the Baftas at Royal Albert Hall on February 10, 2019 in London, England. Getty Images
  • Cate Blanchett, in Armani, attends the 'Joker' screening during the 76th Venice Film Festival at Sala Grande on August 31, 2019 in Venice, Italy. Getty Images
    Cate Blanchett, in Armani, attends the 'Joker' screening during the 76th Venice Film Festival at Sala Grande on August 31, 2019 in Venice, Italy. Getty Images
  • Cate Blanchett, in Dries Van Noten, at the 'Stateless' premiere during the 70th Berlinale International Film Festival Berlin at Zoo Palast on February 26, 2020 in Berlin, Germany. Getty Images
    Cate Blanchett, in Dries Van Noten, at the 'Stateless' premiere during the 70th Berlinale International Film Festival Berlin at Zoo Palast on February 26, 2020 in Berlin, Germany. Getty Images
  • Cate Blanchett, in Esteban Cortazar, attends the Opening Ceremony during the 77th Venice Film Festival at on September 2, 2020 in Venice, Italy. Getty Images
    Cate Blanchett, in Esteban Cortazar, attends the Opening Ceremony during the 77th Venice Film Festival at on September 2, 2020 in Venice, Italy. Getty Images

63 photos that chart Cate Blanchett's style evolution: Galadriel to red carpet grand master


Emma Day
  • English
  • Arabic

She may have wreaked havoc in 2017's Thor: Ragnarok, but it seems Cate Blanchett can do almost no wrong when it comes to the red carpet.

The Australian actress, 51, has been a staple at awards ceremonies, premieres and glitzy galas since the 1990s, after making her big Hollywood break in 1998's Elizabeth.

The accomplished star, who holds multiple Oscars, Golden Globes and Baftas, is something of a sartorial stalwart, managing to blend high fashion with an innate elegance at every event she attends.

However, the Blue Jasmine actress has made the occasional style misstep in her decades-long career, as we discover in this red-carpet retrospective.

She has a penchant for storied maisons, and often turns to Givenchy, Armani and Alexander McQueen. Here we take a look at how the Notes on a Scandal actress's style has evolved since the '90s.

Scroll through the gallery above to see more images of Cate Blanchett through the years.

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

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If you go

The flights
Return flights from Dubai to Santiago, via Sao Paolo cost from Dh5,295 with Emirates


The trip
A five-day trip (not including two days of flight travel) was split between Santiago and in Puerto Varas, with more time spent in the later where excursions were organised by TurisTour.
 

When to go
The summer months, from December to February are best though there is beauty in each season

2018 ICC World Twenty20 Asian Western Sub Regional Qualifier

Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.

Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar

Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain

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

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

The Land between Two Rivers: Writing in an Age of Refugees
Tom Sleigh, Graywolf Press

Three-day coronation

Royal purification

The entire coronation ceremony extends over three days from May 4-6, but Saturday is the one to watch. At the time of 10:09am the royal purification ceremony begins. Wearing a white robe, the king will enter a pavilion at the Grand Palace, where he will be doused in sacred water from five rivers and four ponds in Thailand. In the distant past water was collected from specific rivers in India, reflecting the influential blend of Hindu and Buddhist cosmology on the coronation. Hindu Brahmins and the country's most senior Buddhist monks will be present. Coronation practices can be traced back thousands of years to ancient India.

The crown

Not long after royal purification rites, the king proceeds to the Baisal Daksin Throne Hall where he receives sacred water from eight directions. Symbolically that means he has received legitimacy from all directions of the kingdom. He ascends the Bhadrapitha Throne, where in regal robes he sits under a Nine-Tiered Umbrella of State. Brahmins will hand the monarch the royal regalia, including a wooden sceptre inlaid with gold, a precious stone-encrusted sword believed to have been found in a lake in northern Cambodia, slippers, and a whisk made from yak's hair.

The Great Crown of Victory is the centrepiece. Tiered, gold and weighing 7.3 kilograms, it has a diamond from India at the top. Vajiralongkorn will personally place the crown on his own head and then issues his first royal command.

The audience

On Saturday afternoon, the newly-crowned king is set to grant a "grand audience" to members of the royal family, the privy council, the cabinet and senior officials. Two hours later the king will visit the Temple of the Emerald Buddha, the most sacred space in Thailand, which on normal days is thronged with tourists. He then symbolically moves into the Royal Residence.

The procession

The main element of Sunday's ceremonies, streets across Bangkok's historic heart have been blocked off in preparation for this moment. The king will sit on a royal palanquin carried by soldiers dressed in colourful traditional garb. A 21-gun salute will start the procession. Some 200,000 people are expected to line the seven-kilometre route around the city.

Meet the people

On the last day of the ceremony Rama X will appear on the balcony of Suddhaisavarya Prasad Hall in the Grand Palace at 4:30pm "to receive the good wishes of the people". An hour later, diplomats will be given an audience at the Grand Palace. This is the only time during the ceremony that representatives of foreign governments will greet the king.

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AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland