Bollywood star Shah Rukh Khan has been honoured with a Happiness Card in Dubai.
Khan, the face of several Dubai Tourism campaigns, received the card on Wednesday. The tourism initiative gives cardholders discounts and access to promotions around the emirate for the duration of their stay.
"GDRFA Dubai welcomes Bollywood star Shah Rukh Khan and grants him the Happiness Card with the aim of achieving happiness for them through various benefits, discounts and offers," the General Directorate of Residency and Foreign Affairs tweeted.
The Happiness Card initiative, first announced in December 2020, is free and available to visitors upon arrival.
The Pathaan actor's love for Dubai is well documented.
“Dubai is my second home. There is something about the city that keeps calling me back. I am amazed by the warmth, hospitality, love and memories that Dubai and its people have given me over the years. Dubai is much more than its breathtaking locations and extravagance; it's a feeling. The city is full of surprises, and every time I visit, I know that there’s something new that awaits me," he previously said.
Shah Rukh Khan in Dubai Tourism campaigns
In March, Khan was announced as the face of a new Dubai Tourism campaign, continuing the run of celebrity-studded videos.
The actor appears in an advertisement, which shows him dancing at Dubai Creek, visiting the recently opened Museum of the Future and shopping at one of the biggest malls in the world.
The video, called Dubai Presents: Shah Rukh Khan in Dubai, was released by the emirate's Department of Economy and Tourism on Tuesday. It's the fourth collaboration between the Bollywood legend and the tourism authority.
Shot over three days in November 2020, it shows the star singing and dancing to music composed by Indian duo Vishal-Shekhar.
The score is combined with the lyrics of a poem written by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, which reads: “Dubai is the rarest land of wonder, as it charms you, captives you and enlightens you.”
Aimed at "rekindling the spirit of travel and aspiring travellers to explore Dubai, like never before", the video shows the megastar wrapping up a film shoot in front of Atlantis, The Palm, before heading out to explore the city.
He runs on the beach, scoring a goal in a game of football with Burj Al Arab — Dubai's "seven-star hotel" — serving as an impressive backdrop.
One of the world's richest actors, Khan, 56, is also seen exploring the souqs of old Dubai, where he stops to clean a vendor’s glasses for him.
He also appears to gatecrash a party in Dubai Marina, after his daughter Suhana Khan, 21, calls and tells her father: “You're in Dubai, walk around, have fun”.
Famed for his charm, personality and box-office success over almost three decades, Khan wraps up the video on a balcony overlooking Dubai’s glittering skyline, telling his daughter that he had "the best day of his life".
The biog
Name: Marie Byrne
Nationality: Irish
Favourite film: The Shawshank Redemption
Book: Seagull by Jonathan Livingston
Life lesson: A person is not old until regret takes the place of their dreams
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
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
