• Drummers at Grande Rio samba school. Emma Pearson for The National
    Drummers at Grande Rio samba school. Emma Pearson for The National
  • Performers at Rio Carnival 2022. Photo: Gustavo Domingues
    Performers at Rio Carnival 2022. Photo: Gustavo Domingues
  • Props from Grande Rio samba school's winning float. Emma Pearson for The National
    Props from Grande Rio samba school's winning float. Emma Pearson for The National
  • Rio's top samba schools spend about $2 million in preparation for each carnival. Emma Pearson for The National
    Rio's top samba schools spend about $2 million in preparation for each carnival. Emma Pearson for The National
  • Grande Rio samba school offers dedicated Carnaval Experience tours. Emma Pearson for The National
    Grande Rio samba school offers dedicated Carnaval Experience tours. Emma Pearson for The National
  • Grande Rio samba school is located in Cidade do Samba, a complex in the Gamboa neighbourhood. Emma Pearson for The National
    Grande Rio samba school is located in Cidade do Samba, a complex in the Gamboa neighbourhood. Emma Pearson for The National
  • Performers at Carnival can range from five to 95 years old. Emma Pearson for The National
    Performers at Carnival can range from five to 95 years old. Emma Pearson for The National

Behind the scenes at Rio de Janeiro’s top dance school in Samba City


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The journey to Rio de Janeiro’s Samba City feels a little sketchy.

Packed with tourists, our white minivan zips past the pristine sands of the Copacabana, away from the watchful eye of Christ the Redeemer and into a very different side of Rio.

As the streets grow narrower and the graffiti sprawls farther, the chatter onboard begins to wane. Barefoot children race across busy roads with reckless abandon and watchful eyes meet ours.

Did we take a wrong turn at the Museu de Arte Moderna?

Our guide, Arnaldo Bichucher, says not. “Where did you think samba originated?” he asks, bemused. “We’re not talking about the waltz.”

He has a point. Although Rio is synonymous with samba, we quickly learn that the origins date back to the 16th century when African slaves began arriving in their millions, bringing their musical heritage with them.

The style developed in the 1950s to include several percussion instruments and has since become recognisable around the world. This is largely thanks to the Rio Carnival, which is the reason our now silent group of tourists is here at all.

Scenes from Rio Carnival 2022. Photo: Marco Antonio Teixeira
Scenes from Rio Carnival 2022. Photo: Marco Antonio Teixeira

Our destination is Cidade do Samba, a complex of buildings in the neighbourhood of Gamboa, located just north of Centro and surrounded by favelas, Rio’s infamous concrete labyrinths that are home to about 1.5 million families.

Founded by freed African slaves, war veterans and immigrants, the favelas are currently home to about 25 per cent of the city's population. They crawl up the mountain slopes that rise from the middle of Rio. Life here can be hard, but from within the dusty streets have emerged some of the country’s best footballers, musicians and artists, and the neighbourhood samba schools are a beacon of light.

Like samba itself, Rio Carnival stems from the time of slavery, when on the festival day the normal order of things was suspended and music, dance and dress created a sense of freedom. Now, Carnival is the highlight of the city’s social calendar — schools shut, businesses close and millions take to the streets in a celebration of life.

Enrolling in samba school

When we finally pull up at Cidade do Samba, or Samba City, we’re met by Gil Braz, a longstanding member of the Rio Grande samba school, the reigning champions of the 2022 Rio Carnival.

As he leads us into the cavernous space to embark on the school’s Carnaval Experience tour, he tells us that 12 of the city’s top samba schools are situated here in the complex. This is where thousands of volunteers assemble floats, choreograph routines and make costumes for an entire year in the run-up to the next carnival. And, we’re about to go backstage.

“The best way to describe it is like a football league,” says Braz. “You can have endless amounts of samba schools but the premier league of samba is within these four walls.”

The stadium is certainly a sight to behold. Towering model jesters loom from gigantic floats, mythical fawns ride mountain goats on top of a fairground carousel and an alarming number of detached mannequin heads litter the warehouse floor. It’s a major operation, and it doesn’t come cheap.

Inside Grande Rio samba school in Samba City. Emma Pearson for The National
Inside Grande Rio samba school in Samba City. Emma Pearson for The National

“Each of the top schools spends about $2 million in preparation for each carnival,” says Braz. “We usually have around five floats costing up to $15,000 each and each costume costs up to $150.

“The funding mainly comes from sponsorship and fundraisers, and the whole community gets involved.”

Performers at Carnival range from five years old to 95 and although there is a competitive edge, the community spirit is what has kept the tradition alive for hundreds of years. “The carnival is a way of life for us here and as soon as one event ends, we start preparing for the next one,” says Braz. “Everyone contributes and it's enchanting to be part of it.”

A trip to the second floor sees us stepping over flamboyant headdresses and sheathes of colourful fabric to admire the costumes of carnivals past. There are thousands of outfits, some of which are displayed on mannequins and others that are slung into a gigantic pile resembling a teenager’s bedroom floor.

A carnival outfit on display at Grande Rio samba school. Emma Pearson for The National
A carnival outfit on display at Grande Rio samba school. Emma Pearson for The National

After a quick dress-up and an overenthusiastic “performance” from our group, we’re treated to some of the real Carnival magic during a private performance, before three local drummers try to teach us the basics of a samba beat.

Every year, the schools invite tourists to take part in the Carnival parade, although it’s made clear to judges who should be exempt from the point-scoring. There’s no denying that our rendition is abysmal, but somewhere between synchronised cries of “Ei!” and the frenzied wielding of drumsticks, we lose our inhibitions and start to experience some fraction of the joy that samba brings to the communities here.

A cause worth dancing for

The young performers who we meet are all part of a programme called The Youth Samba School or Pimpolhos of Grande Rio, which focuses on getting young people off the streets.

As well as providing a safe place for children to dance and sing, the programme also provides education and healthcare for the most vulnerable members of society. “Life isn’t always easy for young people growing up in Rio,” says Bichucher, who is the president of the tour guides union in Rio.

“The samba schools help to keep them away from drugs and gangs and give them a better start in life."

As our tour draws to an end, we head back to the minibus feeling humbled. What we thought would be an afternoon tapping our toes to the tambourine has turned into a far richer experience.

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

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

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag
Gender pay parity on track in the UAE

The UAE has a good record on gender pay parity, according to Mercer's Total Remuneration Study.

"In some of the lower levels of jobs women tend to be paid more than men, primarily because men are employed in blue collar jobs and women tend to be employed in white collar jobs which pay better," said Ted Raffoul, career products leader, Mena at Mercer. "I am yet to see a company in the UAE – particularly when you are looking at a blue chip multinationals or some of the bigger local companies – that actively discriminates when it comes to gender on pay."

Mr Raffoul said most gender issues are actually due to the cultural class, as the population is dominated by Asian and Arab cultures where men are generally expected to work and earn whereas women are meant to start a family.

"For that reason, we see a different gender gap. There are less women in senior roles because women tend to focus less on this but that’s not due to any companies having a policy penalising women for any reasons – it’s a cultural thing," he said.

As a result, Mr Raffoul said many companies in the UAE are coming up with benefit package programmes to help working mothers and the career development of women in general. 

Updated: October 13, 2022, 6:53 AM