• Sheer tube dresses were teamed with oversized leather jackets at the Saint Laurent spring/summer 2023 fashion show in Paris. AFP
    Sheer tube dresses were teamed with oversized leather jackets at the Saint Laurent spring/summer 2023 fashion show in Paris. AFP
  • A hooded and draped dress. Getty Images
    A hooded and draped dress. Getty Images
  • Wrapped and noted, a dress from the new spring/summer 2023 collection by Saint Laurent. Getty Images
    Wrapped and noted, a dress from the new spring/summer 2023 collection by Saint Laurent. Getty Images
  • A tubular dress in metallic leopard print. Getty Images
    A tubular dress in metallic leopard print. Getty Images
  • A simple dress is teamed with a coat with exaggerated shoulders. Getty Images
    A simple dress is teamed with a coat with exaggerated shoulders. Getty Images
  • Skillful drapery. Getty Images
    Skillful drapery. Getty Images
  • A floor-length leather coat. Getty Images
    A floor-length leather coat. Getty Images
  • A blouson leather jacket. Getty Images
    A blouson leather jacket. Getty Images
  • Several versions of the same silhouette made an appearance at the Saint Laurent spring/summer 2023 show. Getty Images
    Several versions of the same silhouette made an appearance at the Saint Laurent spring/summer 2023 show. Getty Images
  • Power shoulders at Saint Laurent. Getty Images
    Power shoulders at Saint Laurent. Getty Images
  • A stomacher corset with floral trousers at Dior spring/summer 2023. Getty Images
    A stomacher corset with floral trousers at Dior spring/summer 2023. Getty Images
  • Many looks were pieced from delicate lace, including this drop shouldered look for Dior. Getty Images
    Many looks were pieced from delicate lace, including this drop shouldered look for Dior. Getty Images
  • Models wear shorts with full overskirts. Getty Images
    Models wear shorts with full overskirts. Getty Images
  • Many of the looks were worn with shoes that felt resurrected from the Galliano years at Dior. Getty Images
    Many of the looks were worn with shoes that felt resurrected from the Galliano years at Dior. Getty Images
  • A trench coat is given a widened collar at Dior spring/summer 2023. Getty Images
    A trench coat is given a widened collar at Dior spring/summer 2023. Getty Images
  • A trench coat decorated with a city map. EPA
    A trench coat decorated with a city map. EPA
  • Other details included roomy shirts and skirts with smocked tops. Getty Images
    Other details included roomy shirts and skirts with smocked tops. Getty Images
  • Pieces of lace sewn onto a tulle dress. Getty Images
    Pieces of lace sewn onto a tulle dress. Getty Images
  • A dress pieced from hand-made lace. Getty Images
    A dress pieced from hand-made lace. Getty Images
  • Woven from gold metallic thread, a crinoline mini dress with gold woven gloves. Getty Images
    Woven from gold metallic thread, a crinoline mini dress with gold woven gloves. Getty Images

Dior and Saint Laurent wow at Paris Fashion Week


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For the first big day of Paris Fashion Week, the two biggest names presenting their collections could not have been more different. On one side was the artisanal focus of Dior, and on the other was the 1980s power shoulders of Saint Laurent.

For its spring/summer 2023 show in Paris on Tuesday, Dior constructed an intricate set out of thousands of pieces of cardboard, delicately carved to create a grotto that felt like a beautiful ruin, rediscovered in a forest. As well as being particularly lovely to look at, the setting also implied the show that followed would be an ode to handiwork.

An all-lace, crinoline mini dress, with woven gloves at Dior spring/summer 2023. Getty Images
An all-lace, crinoline mini dress, with woven gloves at Dior spring/summer 2023. Getty Images

Inspired by former French queen Catherine de Medici, the opening look was a bralet top worn with a hooped black lace skirt that sat proud on the hips. Held closed with ties, it was the first of many outfits that featured several layers — which was a mainstay of 15th and 16th-century fashion.

There were tightly laced stomacher corsets, under skirts held up with drawstrings and overskirts that swept to the floor. There were flimsy camisole-like tops and roomy swashbuckler shirts with drop shoulders. Many dresses had crinoline skirts, while other arrived full cut, tiered and covered in lace.

Undoubtedly pretty, everything was given the Dior treatment, so that shorts were worn with floor-length overskirts — hands shoved in pockets for an air of nonchalance usual in a city — while floral evening looks were toughened up with cropped bomber jackets.

Best of all, many models wore shoes up to the knees, in a baroque heel shape that felt resurrected from John Galliano's tenure at the house. Meanwhile, heavy jacquard dresses were ruched with technical drawstrings.

Elsewhere, there was a whole parade of dresses in biscuit tones that were pieced from handmade lace.

As an ode to the woman who was one of the first to understand the power of clothing to impress, this collection, conjured by artisanal hands, and brimming with delicate decoration, would make Ms de Medici proud.

Saint Laurent

At Saint Laurent, creative director Anthony Vaccarello went in a totally different direction, embracing the slinky sleekness of the 1980s.

In a pared-back show — if a presentation in the shadow of the Eiffel Tower can ever be described as such — Vaccarello stuck to a very singular vision, offering look after look based on the same slimline silhouette.

With clingy tube dresses, or belted silky pyjama suits, under jacket or coats with 1980s power shoulders, the differences between the looks was subtle, perhaps in the styling of the drapery around the torso, or the length of the jacket or the wearing of a coat over the top.

The collection shifted from jackets as roomy blousons in leather and a floor-grazing wool coat with squared-off shoulders to hooded dresses. It was all an exercise in staying close to a theme.

Models walk the runway for the spring/summer 2023 ready-to-wear collection by Saint Laurent. EPA
Models walk the runway for the spring/summer 2023 ready-to-wear collection by Saint Laurent. EPA

The palette moved from mustard to mulberry and from purple to black. This is more colour than Vaccarello usually offers, since mostly prefers inky black. Here, with mocha dresses worn with sultry sunglasses — despite the show taking place at night — there are pops of ochre, and even old gold, all conjuring a Studio 54 mood.

It harks back to the work of the label's namesake founder in the 1980s. The show was both reverential and forward-looking, with all its overtones of strong women.

As the models pounded down the open-air runway in the sporadic rain, all it needed was Grace Jones to arrive, and all of our dreams would have come true.

Scroll through the gallery below to see celebrities who attended the Saint Laurent show

  • Blackpink singer Rose arrives for the Saint Laurent spring/summer 2023 fashion show at Paris Fashion Week. AP
    Blackpink singer Rose arrives for the Saint Laurent spring/summer 2023 fashion show at Paris Fashion Week. AP
  • French model Baptiste Giabiconi at the Saint Laurent show. Getty Images
    French model Baptiste Giabiconi at the Saint Laurent show. Getty Images
  • American musician Brent Faiyaz at the show. Getty Images
    American musician Brent Faiyaz at the show. Getty Images
  • Model Anja Rubik before the show. Getty Images
    Model Anja Rubik before the show. Getty Images
  • Model Amber Valletta. Getty Images
    Model Amber Valletta. Getty Images
  • Actress Bruna Marquezine, partner of the footballer Neymar Jr. Getty Images
    Actress Bruna Marquezine, partner of the footballer Neymar Jr. Getty Images
  • Italian-French singer Carla Bruni at the event. AP
    Italian-French singer Carla Bruni at the event. AP
  • Zoe Kravitz in a black tuxedo. AP
    Zoe Kravitz in a black tuxedo. AP
  • American actress Grace VanderWaal. Getty Images
    American actress Grace VanderWaal. Getty Images
  • Model Hailey Bieber sits front row. AP
    Model Hailey Bieber sits front row. AP
  • Jerry Hall and her daughter, model Georgia May Jagger. Getty Images
    Jerry Hall and her daughter, model Georgia May Jagger. Getty Images
  • British model Rosie Huntington-Whiteley. Getty Images
    British model Rosie Huntington-Whiteley. Getty Images
  • Kate Moss posing for the cameras ahead of the show. Getty Images
    Kate Moss posing for the cameras ahead of the show. Getty Images
  • Model Shalom Harlow in a belted coat dress. Getty Images
    Model Shalom Harlow in a belted coat dress. Getty Images
  • Fashion editor Anna Dello Russo. Getty Images
    Fashion editor Anna Dello Russo. Getty Images
RESULTS

5pm Maiden (PA) Dh80,000 (Turf) 1,600m

Winner Thabet Al Reef, Bernardo Pinheiro (jockey), Abdallah Al Hammadi (trainer)

5.30pm Handicap (PA) Dh80,000 (T) 1,600m

Winner Blue Diamond, Pat Cosgrave, Abdallah Al Hammadi

6pm Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m

Winner Hameem, Adrie de Vries, Abdallah Al Hammadi

6.30pm Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m

Winner Shoja’A Muscat, Szczepan Mazur, Ibrahim Al Hadhrami

7pm Maiden (PA) Dh80,000 (T) 1,200m

Winner Heros De Lagarde, Szczepan Mazur, Ibrahim Al Hadhrami

7.30pm Handicap (TB) Dh100,000 (T) 2,400m

Winner Good Tidings, Antonio Fresu, Musabah Al Muhairi

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COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
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

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Updated: October 02, 2022, 5:53 AM