Marcel Khalife, opens the show at the Emirates Palace Auditorium in Abu Dhabi, on Nov 6 2008.
Marcel Khalife, opens the show at the Emirates Palace Auditorium in Abu Dhabi, on Nov 6 2008.
Marcel Khalife, opens the show at the Emirates Palace Auditorium in Abu Dhabi, on Nov 6 2008.
Marcel Khalife, opens the show at the Emirates Palace Auditorium in Abu Dhabi, on Nov 6 2008.

A voice of hope in the shadow of loss


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ABU DHABI // A series of concerts dedicated to the late Palestinian poet Mahmoud Darwish, featuring his friend and collaborator Marcel Khalife, drew large crowds over the weekend, with the money raised pledged to Palestinian children's charities. The Lebanese singer and musician performed in the capital on Thursday and Friday and last night in Dubai in a sold-out show. Khalife, who frequently collaborated with Darwish, setting the poet's words to music, performed in A Salute to Mahmoud Darwish with his ensemble, Al Mayadine, at the Emirates Palace hotel's auditorium on Thursday and Friday. During the concert, organised by the Abu Dhabi Music and Arts Foundation, Khalife drew on his long association and friendship with the poet, performing some of his best-known works including Jawaz al Safar (Passport) and Asfour (Pigeon). Darwish had been due to take part in the concert before his death in August, something that Tânia Sfair, director of the charity A Child, A Promise, said gave the performance special resonance. "This event is one of the largest that we have been involved with, especially because of the names involved - Khalife and Darwish, who was a personal friend of our association," she said. "The concerts were especially emotional because he was supposed to be here and we feel his absence." The money earned during Abu Dhabi concerts will go towards projects carried out by the French charity, which works to improve the lives of children, particularly in Palestinian refugee camps. "The young children who live in these camps, in misery and humiliation, they are the new generation and they are jewels who should have the right to their culture, whether music, art or poetry," Ms Sfair said. "We want to show people that Palestinians deserve this, they deserve a real life and a real childhood." Among the audience on Friday night was Ghanem Zukarat, a long-time friend of Darwish, who spoke of the poet's lasting legacy. "Mahmood still has so much to give. He left us a lot and represented the Arabs to the world as a great poet for all human beings," he said. The first mention of Darwish's name drew a huge cheer from the crowd, as Khalife walked on to the stage. During the two-hour concert, Khalife performed some of his best-known songs, including Asfour, which he dedicated to "prisoners of thought around the world". Members of the audience said Khalife had become a symbol of freedom. "The power of art is very important because it is not just about awards, but it comes from the heart to the heart, and this is the power of Marcel Khalife and Mahood Darwish, who had the power to express themselves," said Fouad Obaid, 30, from the Gaza Strip. After the performance on Friday, members of the audience waited in long lines to meet Khalife. Among them was Karam Kafina, 25, a Palestinian engineer, who said the musician gave voice to the Palestinian cause. "He means everything to us," he said. "We feel that he sings about us. It was more than I expected and he is so charismatic." Sahar Osman read her first Darwish poem at the age of 16 in her -native Sudan. It was also then that she was first exposed to Khalife's music, which she has "kept in her heart" ever since. "Khalife sings about freedom, human rights, nature, humanity," she said. "He raised a lot of issues and his music is like a dove of peace for the whole world." An exhibition of photographs taken by children in Lahza, a Palestinian refugee camp, was on view at the concert venue, organised by Zakira, an organisation promoting photography in Lebanon. Candid images taken by children as young as six depict life in the refugee camps in Lebanon. Khalife also performed last night at the American University of Dubai, at an event organised by the Palestinian Arab Cultural Club, with the money raised going to the Palestine Children's Relief Fund. Born in 1950, Khalife studied the oud at the Beirut National Conservatory of Music and has performed around the world. He was named a Unesco Artist for Peace in 2005 and is the Qatar Philharmonic Orchestra's musical director and resident composer. zconstantine@thenational.ae

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

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

F1 drivers' standings

1. Lewis Hamilton, Mercedes 281

2. Sebastian Vettel, Ferrari 247

3. Valtteri Bottas, Mercedes 222

4. Daniel Ricciardo, Red Bull 177

5. Kimi Raikkonen, Ferrari 138

6. Max Verstappen, Red Bull 93

7. Sergio Perez, Force India 86

8. Esteban Ocon, Force India 56