It is hard to miss Elias. The World Wrestling Entertainment star looks exactly as you'd expect him to. He strolls up in a snug, rose-patterned shirt with bracelets lining his arms, his hair tied up into a bun, his long, scruffy beard taking attention away from his face. At first glance, it's difficult to know where the line is that divides the man from the character he portrays in the ring. After all, if it weren't for his hulking muscles, Jeffrey Sciullo (his real name) could probably be confused for a rock musician.
Yet despite his looks and talent, WWE passed on the wrestler not once, but four times, before he signed a contract.
The National met Elias in Dubai as part of the WWE 2K20 videogame launch and we were curious to find out how much of his in-ring persona matches who he is out of the ring. "I'm a very sarcastic kind of person," he says, straight off the bat. "I don't go around screaming my catchphrases or anything like that, but, yeah, who you see is very much me. I would say for the most part, the character you see on television is who I am in real life."
Elias, 32, signed with WWE in 2014 after four failed tryouts. Inspired by WWE Hall of Fame wrestlers such as Shawn Michaels, Stone Cold Steve Austin, Bret Hart and the Macho Man Randy Savage, Elias knew early on that he wanted to be a professional wrestler – so he was never going to let a failed tryout stand in his way.
"I made my mind up a long time ago that this is where I wanted to be," he says. "I wanted to be at the top of this, being the main guy. I've still got a way to go but, yes, once I started training independently, I said, 'how do I get to WWE?'."
The path to glory has been tough. He was told "no" at his first paid tryout and another rejection came shortly afterwards. While competing on the independent wrestling circuit, he took part in an untelevised match with Dean Ambrose (who also became a WWE star) and hoped his luck would change. "William Regal [WWE's director of talent development and head of global recruiting] saw me, Pat Patterson [WWE creative consultant] saw me," Elias says. "They said 'we'd like you to come down for a tryout, we'll take care of everything'. So I did that tryout and they still said 'no', so I just went back to the indies and kept on working on it."
While most people would feel discouraged by the rejection, he says he remembered wise words he received from one of his wrestling heroes: Michaels. During the tryout, Michaels told him: "Just remember, a lot of times, 'no' means 'not yet'."
Elias realised he needed to focus on finding the right formula to get noticed. It worked, and soon enough he got a call about a developmental contract to wrestle at NXT, one of WWE's brands.
He has spent the past five years with the company, becoming a household name for wrestling fans. His signature guitar performances, quick wit and in-ring skills have made him a firm fan favourite.
But did he believe he would win over the crowd as much as he has? "Before I went on stage, I had to perform for [WWE chairman] Vince McMahon in his office and there's nothing that's going to be more nerve-racking than Vince sitting right there," Elias says with a laugh. "He had never seen me before, or had at least never seen what I was going to do, so I had to totally introduce it from there. So once you knock that out of the way, going out in front of a crowd is no problem."
Now, while Elias is commended for his athletic prowess, his talent shines brightest when he's performing and riling up an audience. Despite that, he is still left out of the title chase for the WWE Championship. He has the charisma to hold his own through his musical performances, but he says that sometimes he feels he's still being underutilised in the ring. "Performing as much as I did really just gave me so much exposure and I gained a lot of popularity, obviously, and people can relate to or connect to me – whether they hate me or love me – so I wouldn't change any of the performances. But I wish I was put into more matches," he admits.
"I almost think because I performed so much, and it was a hit and fun to watch and see, it was almost like 'hey, we don't need to have him in matches because we know he can do that'. That's fine, but from a personal standpoint, I always want the main match at WrestleMania. I want the title match at Summerslam or whatever it may be."
One thing that's never far from his mind is that wrestling characters can become stagnant and audiences grow bored. He says that if he were "totally in control" creatively, he would continue to develop his rock-star persona. "I've got a lot of ideas as to where to take Elias, so, really, it's about being able to evolve my character," he says.
Regardless of where he stands in the wrestling ranks and how hard he's had to work to get here, he's still certain he made the right choice. "My whole life was to be here doing this," he says.
No doubt, his ever-growing fan base would agree.
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
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
Results
5pm: UAE Martyrs Cup (TB) Conditions Dh90,000 2,200m
Winner: Mudaarab, Jim Crowley (jockey), Erwan Charpy (trainer).
5.30pm: Wathba Stallions Cup (PA) Handicap Dh70,000 1,400m
Winner: Jawal Al Reef, Richard Mullen, Hassan Al Hammadi.
6pm: UAE Matyrs Trophy (PA) Maiden Dh80,000 1,600m
Winner: Salima Al Reef, Jesus Rosales, Abdallah Al Hammadi.
6.30pm: Sheikha Fatima bint Mubarak (IFAHR) Apprentice Championship (PA) Prestige Dh100,000 1,600m
Winner: Bainoona, Ricardo Iacopini, Eric Lemartinel.
7pm: Sheikha Fatima bint Mubarak (IFAHR) Ladies World Championship (PA) Prestige Dh125,000 1,600m
Winner: Assyad, Victoria Larsen, Eric Lemartinel.
8pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Group 1 Dh5,000,000 1,600m
Winner: Mashhur Al Khalediah, Jean-Bernard Eyquem, Phillip Collington.
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'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press