In the new topsy-turvy world of fashion, one side effect of the pandemic is that the once rigid diary of runway shows has seen the rule book thrown out of the window, freeing designers to show what they want, when they want.
Marc Jacobs
Marc Jacobs has just returned to the fashion runway for the first time in a year, showing his autumn/winter 2021 collection to a live audience in New York. Totally disjointed from the rest of the fashion schedule – as everyone else is busy unveiling menswear spring/summer 2022 – Jacobs gave us the wintery clothes he wanted us to see.
No doubt inspired by the almost primeval need to cocoon thanks to the pandemic, Jacobs presented not only clothes to wrap up in, but also to have fun with, bringing some much needed joy back into the world.
With supersized logos running down the arms and legs of models, Jacobs offered pieces that were either skintight or hugely oversized. Trousers came as skinny leggings ending in platform shoes, or as flares wide enough to swallow feet. Tops and jackets stopped short at the waist, or stretched past hips, while sleeves continued to a mid-point between wrist and floor.
Dresses and coats were fit to burst, padded with cosy down, and there were clashing patterns of pink and mulberry, while fluffy blanket stoles finished the looks, creating outlandish proportions reminiscent of the children's character Barbapapa.
Moschino
Meanwhile, at Moschino, designer Jeremy Scott was equally playful for spring/summer 2022, delivering a co-ed collection built around the Americana cartoons and all-day-diner food. Men came dressed in all manners of lime and pink, with cartoon stripped suits, shirts and coats, broken up with looks of head-to-toe sequins.
The women were dressed in themes of an Americana diner – meaning caped dresses that looked like hot dogs, and hats that resembled cakes.
For all his craziness, however, Scott’s pieces were well cut, so that the 1980s frilled, sparkly, lilac dress, worn by model Karen Elson would fit any summer party – ice cream sundae hat optional.
Another dress was cut to hug curves, as well as look like melted ice cream cones, while those with more savoury tastes can appreciate the dress and skirt outfit that looked like burgers, or the buttons that are fried eggs, sunny side up.
Calorie-filled madness aside, the best moments in any Scott collection is always the details, seen here as fabulous two-toned wingtip shoes for men, in raspberry, blue and white, with a clutch that is modelled after a soft drink cup with straw, or a tiny bag that is topped with chocolate sauce.
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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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
