• Will Smith, in a crushed velvet shirt, and Jada Pinkett at the premiere of 'Woo' in Hollywood, California, on May 5, 1998. Getty Images
    Will Smith, in a crushed velvet shirt, and Jada Pinkett at the premiere of 'Woo' in Hollywood, California, on May 5, 1998. Getty Images
  • Will Smith, in grey suiting, arrives at the 'Enemy of the State' premiere at the Walter Reade Theatre in New York City, US, on November 18, 1999. Getty Images
    Will Smith, in grey suiting, arrives at the 'Enemy of the State' premiere at the Walter Reade Theatre in New York City, US, on November 18, 1999. Getty Images
  • Will Smith, in a leather coat, and Meg Ryan attend the ShoWest Convention in Las Vegas, Nevada, on March 10, 1999. Getty Images
    Will Smith, in a leather coat, and Meg Ryan attend the ShoWest Convention in Las Vegas, Nevada, on March 10, 1999. Getty Images
  • Will Smith, in a printed waistcoat and tonal tailoring, Jada Pinkett Smith and their family arrive at the premiere of 'Wild Wild West' in Hollywood, California, on June 28, 1999. Getty Images
    Will Smith, in a printed waistcoat and tonal tailoring, Jada Pinkett Smith and their family arrive at the premiere of 'Wild Wild West' in Hollywood, California, on June 28, 1999. Getty Images
  • Will Smith, in relaxed denim, attends the 13th annual Kids' Choice Awards on April 14, 2000 in Hollywood, California. Getty Images
    Will Smith, in relaxed denim, attends the 13th annual Kids' Choice Awards on April 14, 2000 in Hollywood, California. Getty Images
  • Will Smith, in a leather jacket and bandana, Jada Pinkett Smith and their children arrive at the premiere of 'Kingdom Come' at the Writer's Guild Theatre on April 4, 2001 in Beverly Hills, California. Getty Images
    Will Smith, in a leather jacket and bandana, Jada Pinkett Smith and their children arrive at the premiere of 'Kingdom Come' at the Writer's Guild Theatre on April 4, 2001 in Beverly Hills, California. Getty Images
  • Will Smith, in a three-piece suit, attends the premiere of 'The Legend of Bagger Vance' in New York City, US, on October 19, 2000. Getty Images
    Will Smith, in a three-piece suit, attends the premiere of 'The Legend of Bagger Vance' in New York City, US, on October 19, 2000. Getty Images
  • Will Smith, in a classic black suit and striped tie, arrives for the premiere of 'Ali' on December 11, 2001 in London, England. Getty Images
    Will Smith, in a classic black suit and striped tie, arrives for the premiere of 'Ali' on December 11, 2001 in London, England. Getty Images
  • Tommy Lee Jones, Lara Flynn Boyle and Will Smith, in leather, attend the premiere of 'Men in Black II' in Sydney, Australia, on June 11, 2002. Getty Images
    Tommy Lee Jones, Lara Flynn Boyle and Will Smith, in leather, attend the premiere of 'Men in Black II' in Sydney, Australia, on June 11, 2002. Getty Images
  • Will Smith, in tinted sunnies and a printed open-necked shirt, arrives at the premiere of 'Bad Boys 2' at the Odeon Leicester Square on September 30, 2003 in London, England. Getty Images
    Will Smith, in tinted sunnies and a printed open-necked shirt, arrives at the premiere of 'Bad Boys 2' at the Odeon Leicester Square on September 30, 2003 in London, England. Getty Images
  • Will Smith, in blue tailoring, attends a photocall for 'Bad Boys 2' on October 1, 2003 at Hotel Villamagna in Madrid, Spain. Getty Images
    Will Smith, in blue tailoring, attends a photocall for 'Bad Boys 2' on October 1, 2003 at Hotel Villamagna in Madrid, Spain. Getty Images
  • Will Smith, in a blue knit, blazer and jeans, attends an 'I, Robot' press conference at Fox Studios on July 9, 2004 in Sydney, Australia. Getty Images
    Will Smith, in a blue knit, blazer and jeans, attends an 'I, Robot' press conference at Fox Studios on July 9, 2004 in Sydney, Australia. Getty Images
  • Will Smith, in brown pinstripes, attends the premiere of 'I, Robot' at Fox Studios on July 19, 2004 in Sydney, Australia. Getty Images
    Will Smith, in brown pinstripes, attends the premiere of 'I, Robot' at Fox Studios on July 19, 2004 in Sydney, Australia. Getty Images
  • Will Smith, in a shiny grey suit, attends the premiere of 'I, Robot' on September 8, 2004 in Tokyo, Japan. Getty Images
    Will Smith, in a shiny grey suit, attends the premiere of 'I, Robot' on September 8, 2004 in Tokyo, Japan. Getty Images
  • Will Smith, in dove grey, and Jada Pinkett Smith attend the premiere of 'Shark Tale' in San Marco Square on September 10, 2004 in Venice, Italy. Getty Images
    Will Smith, in dove grey, and Jada Pinkett Smith attend the premiere of 'Shark Tale' in San Marco Square on September 10, 2004 in Venice, Italy. Getty Images
  • Will Smith, in metallic brown, and Eva Mendes arrive at the 'Hitch' premiere at Odeon Leicester Square on February 22, 2005 in London, England. Getty Images
    Will Smith, in metallic brown, and Eva Mendes arrive at the 'Hitch' premiere at Odeon Leicester Square on February 22, 2005 in London, England. Getty Images
  • Will Smith, in jeans and a slogan tee, attends the MTV Base 100th Live! at the Ster-Kinekor Top Star Drive-In on April 20, 2005 in Johannesburg, South Africa. Getty Images
    Will Smith, in jeans and a slogan tee, attends the MTV Base 100th Live! at the Ster-Kinekor Top Star Drive-In on April 20, 2005 in Johannesburg, South Africa. Getty Images
  • Will Smith, in a classic black suit and white shirt, and Jada Pinkett Smith leave the Hassler Hotel prior to the wedding of Katie Holmes and Tom Cruise at Castello Odescalchi on November 18, 2006 in Rome, Italy. Getty Images
    Will Smith, in a classic black suit and white shirt, and Jada Pinkett Smith leave the Hassler Hotel prior to the wedding of Katie Holmes and Tom Cruise at Castello Odescalchi on November 18, 2006 in Rome, Italy. Getty Images
  • Will Smith, in a burgundy velvet blazer, attends a photocall for 'Pursuit of Happyness' at Hotel Excelsior on January 11, 2007 in Rome, Italy. Getty Images
    Will Smith, in a burgundy velvet blazer, attends a photocall for 'Pursuit of Happyness' at Hotel Excelsior on January 11, 2007 in Rome, Italy. Getty Images
  • Will Smith, in checked suiting with a black cardigan, attends a press conference for 'I Am Legend' at Grand Hyatt Hotel on December 4, 2007 in Tokyo, Japan. Getty Images
    Will Smith, in checked suiting with a black cardigan, attends a press conference for 'I Am Legend' at Grand Hyatt Hotel on December 4, 2007 in Tokyo, Japan. Getty Images
  • Will Smith, in a turtleneck and wool coat, attends a photocall for 'I Am Legend' on December 14, 2007 at the Intercontinental Hotel in Madrid, Spain. Getty Images
    Will Smith, in a turtleneck and wool coat, attends a photocall for 'I Am Legend' on December 14, 2007 at the Intercontinental Hotel in Madrid, Spain. Getty Images
  • Will Smith, in midnight velvet, attends the 'I Am Legend' photocall at the Hassler Hotel on January 9, 2008 in Rome, Italy. Getty Images
    Will Smith, in midnight velvet, attends the 'I Am Legend' photocall at the Hassler Hotel on January 9, 2008 in Rome, Italy. Getty Images
  • Will Smith, in an open-necked shirt, arrives at the 'Hancock' premiere at Vue Cinema in Leicester Square on June 18, 2008 in London, England. Getty Images
    Will Smith, in an open-necked shirt, arrives at the 'Hancock' premiere at Vue Cinema in Leicester Square on June 18, 2008 in London, England. Getty Images
  • Will Smith, in classic tailoring and a spotted tie, and actress Charlize Theron attend the 'Hancock' premiere at JCB Hall on August 21, 2008 in Tokyo, Japan. Getty Images
    Will Smith, in classic tailoring and a spotted tie, and actress Charlize Theron attend the 'Hancock' premiere at JCB Hall on August 21, 2008 in Tokyo, Japan. Getty Images
  • Will Smith, in a printed grey blazer, and Rosario Dawson attend the premiere of 'Seven Pounds' at the Gaumont Champs-Elysees on January 5, 2009 in Paris, France. Getty Images
    Will Smith, in a printed grey blazer, and Rosario Dawson attend the premiere of 'Seven Pounds' at the Gaumont Champs-Elysees on January 5, 2009 in Paris, France. Getty Images
  • Will Smith, in an olive velvet blazer, and Rosario Dawson attend the premiere of 'Seven Pounds' at the Cinestar on January 6, 2009 in Berlin, Germany. Getty Images
    Will Smith, in an olive velvet blazer, and Rosario Dawson attend the premiere of 'Seven Pounds' at the Cinestar on January 6, 2009 in Berlin, Germany. Getty Images
  • Will Smith, in a leather jacket and flat cap, attends a 'Seven Pounds' photocall at Teatro Real on January 13, 2009 in Madrid, Spain. Getty Images
    Will Smith, in a leather jacket and flat cap, attends a 'Seven Pounds' photocall at Teatro Real on January 13, 2009 in Madrid, Spain. Getty Images
  • Jaden Smith and Will Smith, in navy tailoring, attend the premiere of 'The Karate Kid' at Odeon Leicester Square on July 15, 2010 in London, England. Getty Images
    Jaden Smith and Will Smith, in navy tailoring, attend the premiere of 'The Karate Kid' at Odeon Leicester Square on July 15, 2010 in London, England. Getty Images
  • Will Smith, in classic grey, Jada Pinkett Smith, Jaden Smith, Jackie Chan and Willow Smith attend 'The Karate Kid' premiere at Callao cinema on July 21, 2010 in Madrid, Spain. Getty Images
    Will Smith, in classic grey, Jada Pinkett Smith, Jaden Smith, Jackie Chan and Willow Smith attend 'The Karate Kid' premiere at Callao cinema on July 21, 2010 in Madrid, Spain. Getty Images
  • Will Smith, in a checked suit, and Jada Pinkett Smith attend the 'Men In Black 3' premiere at Times Square on May 7, 2012 in Seoul, South Korea. Getty Images
    Will Smith, in a checked suit, and Jada Pinkett Smith attend the 'Men In Black 3' premiere at Times Square on May 7, 2012 in Seoul, South Korea. Getty Images
  • Will Smith, in all white, attends the 'Men In Black 3' premiere at Le Grand Rex on May 11, 2012 in Paris, France. Getty Images
    Will Smith, in all white, attends the 'Men In Black 3' premiere at Le Grand Rex on May 11, 2012 in Paris, France. Getty Images
  • Will Smith, in contrasting separates, attends the 'Men In Black 3' premiere at La Caja Magica on May 13, 2012 in Madrid, Spain. Getty Images
    Will Smith, in contrasting separates, attends the 'Men In Black 3' premiere at La Caja Magica on May 13, 2012 in Madrid, Spain. Getty Images
  • Will Smith, in grey suiting and a navy knit, and Jaden Smith attend the 'After Earth' premiere at Tokyo Skytree on May 1, 2013 in Tokyo, Japan. Getty Images
    Will Smith, in grey suiting and a navy knit, and Jaden Smith attend the 'After Earth' premiere at Tokyo Skytree on May 1, 2013 in Tokyo, Japan. Getty Images
  • Will Smith, in a wool cardigan and tailored trousers, attends an 'After Earth' press conference on May 7, 2013 in Seoul, South Korea. Getty Images
    Will Smith, in a wool cardigan and tailored trousers, attends an 'After Earth' press conference on May 7, 2013 in Seoul, South Korea. Getty Images
  • Will Smith, in Louis Vuitton, and Lily Allen attend the Louis Vuitton show during Paris Fashion Week on January 16, 2014 in Paris, France. Getty Images
    Will Smith, in Louis Vuitton, and Lily Allen attend the Louis Vuitton show during Paris Fashion Week on January 16, 2014 in Paris, France. Getty Images
  • Margot Robbie and Will Smith, in a taupe bomber jacket, attend a screening of 'Focus' at Vue West End on February 11, 2015 in London, England. Getty Images
    Margot Robbie and Will Smith, in a taupe bomber jacket, attend a screening of 'Focus' at Vue West End on February 11, 2015 in London, England. Getty Images
  • Will Smith, in slate suiting, attends the 'Concussion' premiere at Callao cinema on January 27, 2016 in Madrid, Spain. Getty Images
    Will Smith, in slate suiting, attends the 'Concussion' premiere at Callao cinema on January 27, 2016 in Madrid, Spain. Getty Images
  • Will Smith, in a timeless tux, attends the 70th annual Cannes Film Festival at Palais des Festivals on May 17, 2017 in Cannes, France. Getty Images
    Will Smith, in a timeless tux, attends the 70th annual Cannes Film Festival at Palais des Festivals on May 17, 2017 in Cannes, France. Getty Images
  • Will Smith, in a metallic brown tux, attends a Chopard party at Port Canto on May 19, 2017, in Cannes, France. Getty Images
    Will Smith, in a metallic brown tux, attends a Chopard party at Port Canto on May 19, 2017, in Cannes, France. Getty Images
  • Trey Smith, Jaden Smith and Will Smith, in a scarf and cream bomber, visit a Louis Vuitton boutique as part of Paris Fashion Week on October 2, 2017 in Paris, France. Getty Images
    Trey Smith, Jaden Smith and Will Smith, in a scarf and cream bomber, visit a Louis Vuitton boutique as part of Paris Fashion Week on October 2, 2017 in Paris, France. Getty Images
  • Will Smith, in a camel overcoat, attends an 'Aladdin' screening at Le Grand Rex on May 8, 2019 in Paris, France. Getty Images
    Will Smith, in a camel overcoat, attends an 'Aladdin' screening at Le Grand Rex on May 8, 2019 in Paris, France. Getty Images
  • Will Smith, in Tom Ford, attends the 'Aladdin' premiere at Odeon Luxe Leicester Square on May 9, 2019 in London, England. Getty Images
    Will Smith, in Tom Ford, attends the 'Aladdin' premiere at Odeon Luxe Leicester Square on May 9, 2019 in London, England. Getty Images
  • Will Smith, in a graphic knit, attends an 'Aladdin' press conference at Rosewood Hotel on May 10, 2019 in London, England. Getty Images
    Will Smith, in a graphic knit, attends an 'Aladdin' press conference at Rosewood Hotel on May 10, 2019 in London, England. Getty Images
  • Will Smith, in a burgundy satin suit, attends the 'Aladdin' premiere on May 16, 2019 in Tokyo, Japan. Getty Images
    Will Smith, in a burgundy satin suit, attends the 'Aladdin' premiere on May 16, 2019 in Tokyo, Japan. Getty Images
  • Will Smith, in checked tailoring and a red sweater, attends the 'Gemini Man' premiere at Buda Castle Savoy Terrace on September 25, 2019 in Budapest, Hungary. Getty Images
    Will Smith, in checked tailoring and a red sweater, attends the 'Gemini Man' premiere at Buda Castle Savoy Terrace on September 25, 2019 in Budapest, Hungary. Getty Images
  • Will Smith, in a navy suit and striped tee, attends the 'Gemini Man' premiere at Miramar Da-Zhi Cinema on October 21, 2019 in Taipei, Taiwan. Getty Images
    Will Smith, in a navy suit and striped tee, attends the 'Gemini Man' premiere at Miramar Da-Zhi Cinema on October 21, 2019 in Taipei, Taiwan. Getty Images
  • Will Smith, in a pea coat and relaxed trousers, attends a photo call for 'Bad Boys For Life' at Akademie der Kuenste on January 7, 2020 in Berlin, Germany. Getty Images
    Will Smith, in a pea coat and relaxed trousers, attends a photo call for 'Bad Boys For Life' at Akademie der Kuenste on January 7, 2020 in Berlin, Germany. Getty Images
  • Will Smith, in an oxblood leather jacket, attends the premiere of 'Bad Boys For Life' at Zoo Palast on January 7, 2020 in Berlin, Germany. Getty Images
    Will Smith, in an oxblood leather jacket, attends the premiere of 'Bad Boys For Life' at Zoo Palast on January 7, 2020 in Berlin, Germany. Getty Images
  • Will Smith, in a blue knit and navy trousers, attends a 'Bad Boys For Life' photocall at the Villamagna Hotel on January 8, 2020 in Madrid, Spain. Getty Images
    Will Smith, in a blue knit and navy trousers, attends a 'Bad Boys For Life' photocall at the Villamagna Hotel on January 8, 2020 in Madrid, Spain. Getty Images

Will Smith's style journey in 49 photos: from 'Fresh Prince' to red carpet king


Emma Day
  • English
  • Arabic

Much like his 2019 film Gemini Man, Will Smith is a man of two halves when it comes to his wardrobe.

The American actor and rapper, who burst on to the scene in the late 1980s as MC The Fresh Prince, was, in his earliest years, a purveyor of the 1990s most era-defining trends (think long leather jackets and metallic suits).

However, as Smith's career has evolved, so, too, has his style, taking on a more dapper and debonair edge.

The star, who rose to fame fronting hit television series The Fresh Prince of Bel-Air, soon became one of the 20th century's most bankable faces, leading films such as Bad Boys, Independence Day and Men in Black.

Smith has gone on to score critical, as well as box office, acclaim, garnering five Golden Globe Awards and two Academy Awards nominations for performances in films such as Ali and The Pursuit of Happyness.

Considered one of the most powerful actors in Hollywood, Smith has also seen his red carpet style go from strength to strength, adopting more contemporary, avant-garde leanings in recent years.

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

Scroll through the gallery above to see more images of Will Smith through the years.

UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

RESULTS

6.30pm Handicap (TB) $68,000 (Dirt) 1,200m

Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)

7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m

Winner Dubai Future, Frankie Dettori, Saeed bin Suroor

7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m

Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard

8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m

Winner Secret Ambition, Tadhg O’Shea, Satish Seemar

9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m

Winner Topper Bill, Richard Mullen, Satish Seemar

9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m

Winner Man Of Promise, William Buick, Charlie Appleby

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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

Duminy's Test career in numbers

Tests 46; Runs 2,103; Best 166; Average 32.85; 100s 6; 50s 8; Wickets 42; Best 4-47

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
UAE currency: the story behind the money in your pockets

The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Who is Allegra Stratton?

 

  • Previously worked at The Guardian, BBC’s Newsnight programme and ITV News
  • Took up a public relations role for Chancellor Rishi Sunak in April 2020
  • In October 2020 she was hired to lead No 10’s planned daily televised press briefings
  • The idea was later scrapped and she was appointed spokeswoman for Cop26
  • Ms Stratton, 41, is married to James Forsyth, the political editor of The Spectator
  • She has strong connections to the Conservative establishment
  • Mr Sunak served as best man at her 2011 wedding to Mr Forsyth
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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Uefa Nations League

League A:
Germany, Portugal, Belgium, Spain, France, England, Switzerland, Italy, Poland, Iceland, Croatia, Netherlands

League B:
Austria, Wales, Russia, Slovakia, Sweden, Ukraine, Republic of Ireland, Bosnia-Herzegovina, Northern Ireland, Denmark, Czech Republic, Turkey

League C:
Hungary, Romania, Scotland, Slovenia, Greece, Serbia, Albania, Norway, Montenegro, Israel, Bulgaria, Finland, Cyprus, Estonia, Lithuania

League D:
Azerbaijan, Macedonia, Belarus, Georgia, Armenia, Latvia, Faroe Islands, Luxembourg, Kazakhstan, Moldova, Liechtenstein, Malta, Andorra, Kosovo, San Marino, Gibraltar

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5