• The 2021 Groove looks to be a fun and sporty addition to Chevrolet's line-up. All photos courtesy Chevrolet
    The 2021 Groove looks to be a fun and sporty addition to Chevrolet's line-up. All photos courtesy Chevrolet
  • The new Groove is heading to the Middle East in late 2021.
    The new Groove is heading to the Middle East in late 2021.
  • Ultra-thin headlamps on the new Groove.
    Ultra-thin headlamps on the new Groove.
  • The 2007 Groove concept vehicle was a little more blocky than the 2021 version.
    The 2007 Groove concept vehicle was a little more blocky than the 2021 version.
  • The new Groove takes its name from a concept vehicle, pictured above, that was unveiled way back in 2007.
    The new Groove takes its name from a concept vehicle, pictured above, that was unveiled way back in 2007.
  • The distinctive Chevrolet grille is in evidence.
    The distinctive Chevrolet grille is in evidence.

Get into the Groove: Chevrolet announces new mini SUV in the UAE


Simon Wilgress-Pipe
  • English
  • Arabic

New mini SUVs have been piling into the Middle East over the last few months, and the latest to join the fray is the Chevrolet Groove.

Set for an official launch in the region later in 2021, the vehicle is being styled as a fun crossover for younger drivers. The Groove offers a little more space inside than your average compact offering (though considerably less than its siblings the Tahoe and Captiva, of course).

And, while there is no clue as to the new arrival’s off-road capabilities, it has been given some distinctly snazzy lines to make it look the part.

The horizontal three-line grille, emblazoned with the Chevrolet bowtie logo, is flanked by ultra-thin headlamps, which the manufacturer says emphasises the “sporty and aggressive personality” of the crossover. The Groove also comes with a semi-panoramic sunroof.

We’re told there will be a reasonable selection of driver aids as well, with reverse camera and sensors coming as standard, likewise stability and traction control.

Power-wise, the Groove will be fitted with a 1.5-litre engine, paired with a continuously variable transmission to ensure a smooth ride.

Details about the interior are scant at the moment, but the Groove apparently offers an eight-inch touchscreen that has been loaded with Chevrolet’s standard (but very serviceable) infotainment system.

The manufacturer is suitably upbeat about its new offering.

"The Chevrolet Groove is a fun, sporty crossover, delivering on the performance, design and reliability that Chevrolet's customers have come to expect," said Kelly MacDonald, chief marketing officer for General Motors Africa and Middle East.

No word on pricing yet, but the Groove will be in Middle East showrooms at the tail end of 2021.

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Torque: 623Nm

Transmission: 10-speed automatic

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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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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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