• Julia Roberts, in a black dress and satin wrap, attends the 24th annual People's Choice Awards in Los Angeles, California, on January 11, 1998. Getty Images
    Julia Roberts, in a black dress and satin wrap, attends the 24th annual People's Choice Awards in Los Angeles, California, on January 11, 1998. Getty Images
  • Rupert Everett and Julia Roberts, in a chocolate suit, attend the 4th annual Blockbuster Awards in Hollywood, California, on March 10, 1998. Getty Images
    Rupert Everett and Julia Roberts, in a chocolate suit, attend the 4th annual Blockbuster Awards in Hollywood, California, on March 10, 1998. Getty Images
  • Julia Roberts, in a pink strapless dress, and Benjamin Bratt attend the premiere of 'Stepmom' in New York, US, on December 15, 1998. Getty Images
    Julia Roberts, in a pink strapless dress, and Benjamin Bratt attend the premiere of 'Stepmom' in New York, US, on December 15, 1998. Getty Images
  • Julia Roberts, in a classic LBD, and Benjamin Bratt attend the 'Notting Hill' premiere at the Zeigfeld Theatre in New York, US, on May 13, 1999. Getty Images
    Julia Roberts, in a classic LBD, and Benjamin Bratt attend the 'Notting Hill' premiere at the Zeigfeld Theatre in New York, US, on May 13, 1999. Getty Images
  • Julia Roberts, in a pink and black dress with matching wrap, and Benjamin Bratt arrive at the premiere of 'Runaway Bride' in Westwood, California, on July 25, 1999. Getty Images
    Julia Roberts, in a pink and black dress with matching wrap, and Benjamin Bratt arrive at the premiere of 'Runaway Bride' in Westwood, California, on July 25, 1999. Getty Images
  • Julia Roberts, in sequinned trousers, and Benjamin Bratt attend the premiere of 'Erin Brockovich' in Westwood, California, on March 14, 2000. Getty Images
    Julia Roberts, in sequinned trousers, and Benjamin Bratt attend the premiere of 'Erin Brockovich' in Westwood, California, on March 14, 2000. Getty Images
  • Julia Roberts, in a printed midi dress, and Benjamin Bratt attend the premiere of 'Red Planet' at the Village Theatre in Los Angeles, California, on November 6, 2000. Getty Images
    Julia Roberts, in a printed midi dress, and Benjamin Bratt attend the premiere of 'Red Planet' at the Village Theatre in Los Angeles, California, on November 6, 2000. Getty Images
  • Julia Roberts, in a pink leather shirt, arrives at the Los Angeles Film Critics 26th annual Achievement Awards on January 17, 2001 in West Hollywood, California. Getty Images
    Julia Roberts, in a pink leather shirt, arrives at the Los Angeles Film Critics 26th annual Achievement Awards on January 17, 2001 in West Hollywood, California. Getty Images
  • Julia Roberts, in croc-embossed leather trousers, attends the premiere of 'The Mexican' on February 23, 2001 in Westwood, California. Getty Images
    Julia Roberts, in croc-embossed leather trousers, attends the premiere of 'The Mexican' on February 23, 2001 in Westwood, California. Getty Images
  • Julia Roberts, in brown suede, and Benjamin Bratt, attend the 7th annual Screen Actors Guild Awards on March 11, 2001 at the Shrine Auditorium in Los Angeles, California. Getty Images
    Julia Roberts, in brown suede, and Benjamin Bratt, attend the 7th annual Screen Actors Guild Awards on March 11, 2001 at the Shrine Auditorium in Los Angeles, California. Getty Images
  • Julia Roberts, in Valentino, attends the 73rd annual Academy Awards at the Shrine Auditorium in Los Angeles, California, on March 25, 2001. Getty Images
    Julia Roberts, in Valentino, attends the 73rd annual Academy Awards at the Shrine Auditorium in Los Angeles, California, on March 25, 2001. Getty Images
  • Julia Roberts, in a split-front LBD, attends the 74th annual Academy Awards in Hollywood, California, on March 24, 2002. Reuters
    Julia Roberts, in a split-front LBD, attends the 74th annual Academy Awards in Hollywood, California, on March 24, 2002. Reuters
  • Julia Roberts, in a black textured coat, arrives at the premiere of 'Mona Lisa Smile' at the Ziegfeld Theatre on December 10, 2003 in New York, US. Getty Images
    Julia Roberts, in a black textured coat, arrives at the premiere of 'Mona Lisa Smile' at the Ziegfeld Theatre on December 10, 2003 in New York, US. Getty Images
  • Julia Roberts, in Armani, arrives at the 76th annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 29, 2004. Reuters
    Julia Roberts, in Armani, arrives at the 76th annual Academy Awards at the Kodak Theatre in Hollywood, California, on February 29, 2004. Reuters
  • Julia Roberts, in a baby-blue cardigan, attends a benefit event for the Association of Hole in the Wall Camps at Avery Fisher Hall Lincoln Centre on April 21, 2005 in New York, US. Getty Images
    Julia Roberts, in a baby-blue cardigan, attends a benefit event for the Association of Hole in the Wall Camps at Avery Fisher Hall Lincoln Centre on April 21, 2005 in New York, US. Getty Images
  • Julia Roberts, in a buttoned coat and shades, arrives at the premiere of 'Charlotte's Web' at the ArcLight Theatre on December 10, 2006 in Los Angeles, California. Getty Images
    Julia Roberts, in a buttoned coat and shades, arrives at the premiere of 'Charlotte's Web' at the ArcLight Theatre on December 10, 2006 in Los Angeles, California. Getty Images
  • Julia Roberts, in Diane von Furstenberg, arrives at the 22nd annual American Cinematheque Awards at the Beverly Hilton Hotel on October 12, 2007 in Beverly Hills, California. Getty Images
    Julia Roberts, in Diane von Furstenberg, arrives at the 22nd annual American Cinematheque Awards at the Beverly Hilton Hotel on October 12, 2007 in Beverly Hills, California. Getty Images
  • Julia Roberts, in Armani, and Giorgio Armani attend the Metropolitan Museum of Art Costume Institute Gala in New York, US, on May 5, 2008. Reuters
    Julia Roberts, in Armani, and Giorgio Armani attend the Metropolitan Museum of Art Costume Institute Gala in New York, US, on May 5, 2008. Reuters
  • Julia Roberts, in a timeless suit, and Clive Owen arrive for the premiere of 'Duplicity' at the Empire Cinema on March 10, 2009 in London, England. Getty Images
    Julia Roberts, in a timeless suit, and Clive Owen arrive for the premiere of 'Duplicity' at the Empire Cinema on March 10, 2009 in London, England. Getty Images
  • Clive Owen and Julia Roberts, in Lanvin, attend the 'Duplicity' premiere on March 12, 2009 in Paris, France. Getty Images
    Clive Owen and Julia Roberts, in Lanvin, attend the 'Duplicity' premiere on March 12, 2009 in Paris, France. Getty Images
  • Julia Roberts, in Dries Van Noten, attends an 'Eat, Pray, Love' press conference at The Ritz-Carlton Tokyo on August 18, 2010 in Tokyo, Japan. Getty Images
    Julia Roberts, in Dries Van Noten, attends an 'Eat, Pray, Love' press conference at The Ritz-Carlton Tokyo on August 18, 2010 in Tokyo, Japan. Getty Images
  • Javier Bardem and Julia Roberts, in Dolce & Gabbana, attend the 'Eat, Pray, Love' premiere at The Space Moderno Cinema on September 16, 2010 in Rome, Italy. Getty Images
    Javier Bardem and Julia Roberts, in Dolce & Gabbana, attend the 'Eat, Pray, Love' premiere at The Space Moderno Cinema on September 16, 2010 in Rome, Italy. Getty Images
  • Julia Roberts, in Lanvin, attends the premiere for 'Eat, Pray, Love' on September 19, 2010 in Paris, France. Getty Images
    Julia Roberts, in Lanvin, attends the premiere for 'Eat, Pray, Love' on September 19, 2010 in Paris, France. Getty Images
  • Julia Roberts, in Stella McCartney, arrives for the premiere of 'Eat, Pray, Love' at the Empire Leicester Square in London, England, on September 22, 2010. EPA
    Julia Roberts, in Stella McCartney, arrives for the premiere of 'Eat, Pray, Love' at the Empire Leicester Square in London, England, on September 22, 2010. EPA
  • Julia Roberts, in a classic trench coat, and her sister, Lisa Gillan, attend the premiere of 'Jesus Henry Christ' during the Tribeca Film Festival in New York, US, on April 23, 2011. EPA
    Julia Roberts, in a classic trench coat, and her sister, Lisa Gillan, attend the premiere of 'Jesus Henry Christ' during the Tribeca Film Festival in New York, US, on April 23, 2011. EPA
  • Julia Roberts, in Gucci, arrives for the premiere of 'Larry Crown' at the Grauman's Chinese Theatre in Los Angeles, California, on June 27, 2011. EPA
    Julia Roberts, in Gucci, arrives for the premiere of 'Larry Crown' at the Grauman's Chinese Theatre in Los Angeles, California, on June 27, 2011. EPA
  • Julia Roberts, in a three-piece suit and contrasting shirt, and Tarsem Singh arrive for the premiere of 'Mirror Mirror' at Grauman's Chinese Theatre in Hollywood, California, on March 17, 2012. AFP
    Julia Roberts, in a three-piece suit and contrasting shirt, and Tarsem Singh arrive for the premiere of 'Mirror Mirror' at Grauman's Chinese Theatre in Hollywood, California, on March 17, 2012. AFP
  • Julia Roberts, in Dolce & Gabbana, arrives for the screening of 'August: Osage County' during the 38th annual Toronto Film Festival in Toronto, Canada, on September 9, 2013. EPA
    Julia Roberts, in Dolce & Gabbana, arrives for the screening of 'August: Osage County' during the 38th annual Toronto Film Festival in Toronto, Canada, on September 9, 2013. EPA
  • Julia Roberts, in Gucci, arrives for the 25th Palm Springs International Film Festival Awards Gala in Palm Springs, California, on January 4, 2014. EPA
    Julia Roberts, in Gucci, arrives for the 25th Palm Springs International Film Festival Awards Gala in Palm Springs, California, on January 4, 2014. EPA
  • Julia Roberts, in Dolce & Gabbana, arrives for the 71st annual Golden Globe Awards at the Beverly Hilton in Beverly Hills, California, on January 12, 2014. EPA
    Julia Roberts, in Dolce & Gabbana, arrives for the 71st annual Golden Globe Awards at the Beverly Hilton in Beverly Hills, California, on January 12, 2014. EPA
  • Julia Roberts, in Juan Carlos Obando, arrives for the 19th annual Critics' Choice Awards in Santa Monica, California, on January 16, 2014. EPA
    Julia Roberts, in Juan Carlos Obando, arrives for the 19th annual Critics' Choice Awards in Santa Monica, California, on January 16, 2014. EPA
  • Julia Roberts, in Valentino, arrives for the 20th annual Screen Actors Guild Awards at the Shrine Auditorium in Los Angeles, California, on January 18, 2014. EPA
    Julia Roberts, in Valentino, arrives for the 20th annual Screen Actors Guild Awards at the Shrine Auditorium in Los Angeles, California, on January 18, 2014. EPA
  • Julia Roberts, in Givenchy, arrives for the 86th annual Academy Awards at the Dolby Theatre in Hollywood, California, on March 2, 2014. EPA
    Julia Roberts, in Givenchy, arrives for the 86th annual Academy Awards at the Dolby Theatre in Hollywood, California, on March 2, 2014. EPA
  • Julia Roberts, in Elie Saab, arrives for the 66th annual Primetime Emmy Awards at the Nokia Theatre in Los Angeles, California, on August 25, 2014. EPA
    Julia Roberts, in Elie Saab, arrives for the 66th annual Primetime Emmy Awards at the Nokia Theatre in Los Angeles, California, on August 25, 2014. EPA
  • Julia Roberts, in Givenchy, arrives at the 21st annual Screen Actors Guild Awards at the Shrine Auditorium in Los Angeles, California, on January 25, 2015. EPA
    Julia Roberts, in Givenchy, arrives at the 21st annual Screen Actors Guild Awards at the Shrine Auditorium in Los Angeles, California, on January 25, 2015. EPA
  • George Clooney and Julia Roberts, in Givenchy, attend the 'Money Monster' photocall during the 69th annual Cannes Film Festival at the Palais des Festivals on May 12, 2016 in Cannes, France. Getty Images
    George Clooney and Julia Roberts, in Givenchy, attend the 'Money Monster' photocall during the 69th annual Cannes Film Festival at the Palais des Festivals on May 12, 2016 in Cannes, France. Getty Images
  • Julia Roberts, in Armani, attends the 'Money Monster' premiere during the 69th annual Cannes Film Festival at the Palais des Festivals on May 12, 2016 in Cannes, France. Getty Images
    Julia Roberts, in Armani, attends the 'Money Monster' premiere during the 69th annual Cannes Film Festival at the Palais des Festivals on May 12, 2016 in Cannes, France. Getty Images
  • Julia Roberts, in Givenchy, attends the amfAR Gala at Ron Burkle's Green Acres Estate on October 13, 2017 in Beverly Hills, California. AFP
    Julia Roberts, in Givenchy, attends the amfAR Gala at Ron Burkle's Green Acres Estate on October 13, 2017 in Beverly Hills, California. AFP
  • Julia Roberts, in Givenchy, arrives for the screening of 'Homecoming' during the 43rd annual Toronto International Film Festival in Toronto, Canada, on September 7, 2018. EPA
    Julia Roberts, in Givenchy, arrives for the screening of 'Homecoming' during the 43rd annual Toronto International Film Festival in Toronto, Canada, on September 7, 2018. EPA
  • Julia Roberts, in Stella McCartney, arrives for the 76th annual Golden Globe Awards at the Beverly Hilton Hotel in Beverly Hills, California, on January 6, 2019. EPA
    Julia Roberts, in Stella McCartney, arrives for the 76th annual Golden Globe Awards at the Beverly Hilton Hotel in Beverly Hills, California, on January 6, 2019. EPA
  • Rita Wilson and Julia Roberts, in Salvatore Ferragamo, pose on the Hollywood Walk of Fame in Hollywood, California, on March 29, 2019. EPA
    Rita Wilson and Julia Roberts, in Salvatore Ferragamo, pose on the Hollywood Walk of Fame in Hollywood, California, on March 29, 2019. EPA
  • Julia Roberts, in Armani, and Giorgio Armani arrive for The Fashion Awards at the Royal Albert Hall in London, England, on December 2, 2019. EPA
    Julia Roberts, in Armani, and Giorgio Armani arrive for The Fashion Awards at the Royal Albert Hall in London, England, on December 2, 2019. EPA
  • Julia Roberts, in Dior, and Daniel Moder attend the Core Gala at Wiltern Theatre on January 15, 2020 in Los Angeles, California. Getty Images
    Julia Roberts, in Dior, and Daniel Moder attend the Core Gala at Wiltern Theatre on January 15, 2020 in Los Angeles, California. Getty Images

Julia Roberts's style evolution in 43 photos: from ’90s trends to modern glamour


Emma Day
  • English
  • Arabic

She portrayed a Hollywood starlet often snapped on the red carpet in 1999's Notting Hill, and the apple doesn't really fall from the tree.

Julia Roberts, 53, has long been one of the film industry's most famous leading ladies, after making her big screen debut in 1988's Satisfaction.

Since then, she's gone on to star in the likes of Ocean's 11, Pretty Woman, My Best Friend's Wedding and Stepmom, even winning an Oscar in 2001 for her performance in hard-hitting Erin Brockovich.

Much like in the way she's built a career on veering between comedy gold and

moving drama, Roberts has also shown off her range on the red carpet, morphing from '90s separates (think embossed leather trouser) to slick, sleek eveningwear in recent years.

Often relying on the likes of Valentino, Givenchy and Armani for timeless, sweeping gowns, the American actress also has a penchant for elegant, sharply cut tailoring, often donning suiting for awards bashes and premieres.

Here, we take a look at how the star's style has evolved throughout her time in the spotlight.

Scroll through the gallery above to see more images of Julia Roberts through the years.

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

The specs: 2018 Mitsubishi Eclipse Cross

Price, base / as tested: Dh101,140 / Dh113,800


Engine: Turbocharged 1.5-litre four-cylinder


Power: 148hp @ 5,500rpm


Torque: 250Nm @ 2,000rpm


Transmission: Eight-speed CVT


Fuel consumption, combined: 7.0L / 100km

ILT20%20UAE%20stars
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Under 19 World Cup

Group A: India, Japan, New Zealand, Sri Lanka

Group B: Australia, England, Nigeria, West Indies

Group C: Bangladesh, Pakistan, Scotland, Zimbabwe

Group D: Afghanistan, Canada, South Africa, UAE

 

UAE fixtures

Saturday, January 18, v Canada

Wednesday, January 22, v Afghanistan

Saturday, January 25, v South Africa

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

UAE currency: the story behind the money in your pockets
The specs: 2018 Harley-Davidson Fat Boy

Price, base / as tested Dh97,600
Engine 1,745cc Milwaukee-Eight v-twin engine
Transmission Six-speed gearbox
Power 78hp @ 5,250rpm
Torque 145Nm @ 3,000rpm
Fuel economy, combined 5.0L / 100km (estimate)

MATCH INFO

Barcelona 2
Suarez (10'), Messi (52')

Real Madrid 2
Ronaldo (14'), Bale (72')

When is VAR used?

Goals

Penalty decisions

Direct red-card incidents

Mistaken identity

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Stats at a glance:

Cost: 1.05 billion pounds (Dh 4.8 billion)

Number in service: 6

Complement 191 (space for up to 285)

Top speed: over 32 knots

Range: Over 7,000 nautical miles

Length 152.4 m

Displacement: 8,700 tonnes

Beam:   21.2 m

Draught: 7.4 m

Company%20Profile
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TOP%2010%20MOST%20POLLUTED%20CITIES
%3Cp%3E1.%20Bhiwadi%2C%20India%0D%3Cbr%3E2.%20Ghaziabad%2C%20India%0D%3Cbr%3E3.%20Hotan%2C%20China%0D%3Cbr%3E4.%20Delhi%2C%20India%0D%3Cbr%3E5.%20Jaunpur%2C%20India%0D%3Cbr%3E6.%20Faisalabad%2C%20Pakistan%0D%3Cbr%3E7.%20Noida%2C%20India%0D%3Cbr%3E8.%20Bahawalpur%2C%20Pakistan%0D%3Cbr%3E9.%20Peshawar%2C%20Pakistan%0D%3Cbr%3E10.%20Bagpat%2C%20India%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%20IQAir%3C%2Fem%3E%3C%2Fp%3E%0A

The Laughing Apple

Yusuf/Cat Stevens

(Verve Decca Crossover)

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Company%20profile%20
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A%20QUIET%20PLACE
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Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

Match info

Premier League

Manchester United 2 (Martial 30', Lingard 69')
Arsenal 2 (Mustafi 26', Rojo 68' OG)

Boulder shooting victims

• Denny Strong, 20
• Neven Stanisic, 23
• Rikki Olds, 25
• Tralona Bartkowiak, 49
• Suzanne Fountain, 59
• Teri Leiker, 51
• Eric Talley, 51
• Kevin Mahoney, 61
• Lynn Murray, 62
• Jody Waters, 65

SPEC%20SHEET%3A%20APPLE%20IPHONE%2014
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Healthy tips to remember

Here, Dr Mohamed El Abiary, paediatric consultant at Al Zahra Hospital Dubai, shares some advice for parents whose children are fasting during the holy month of Ramadan:

Gradual fasting and golden points - For children under the age of 10, follow a step-by-step approach to fasting and don't push them beyond their limits. Start with a few hours fasting a day and increase it to a half fast and full fast when the child is ready. Every individual's ability varies as per the age and personal readiness. You could introduce a points system that awards the child and offers them encouragement when they make progress with the amount of hours they fast

Why fast? - Explain to your child why they are fasting. By shedding light on the importance of abstaining from food and drink, children may feel more encouraged to give it there all during the observance period. It is also a good opportunity to teach children about controlling urges, doing good for others and instilling healthy food habits

Sleep and suhoor - A child needs adequate sleep every night - at least eight hours. Make sure to set a routine early bedtime so he/she has sufficient time to wake up for suhoor, which is an essential meal at the beginning of the day

Good diet - Nutritious food is crucial to ensuring a healthy Ramadan for children. They must refrain from eating too much junk food as well as canned goods and snacks and drinks high in sugar. Foods that are rich in nutrients, vitamins and proteins, like fruits, fresh meats and vegetables, make for a good balanced diet

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The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

What are NFTs?

Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.

You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”

However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.

This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”

This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

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