UAE

Are you 4Real? New Zealand lists banned baby names

New Zealand officials released a list of baby names put forward by parents that were rejected because they were too bizarre or offensive, including "Lucifer" and "Mafia No Fear".

Agence France Presse

May 02, 2013

  • English
  • Arabic

WELLINGTON // New Zealand officials released a list of baby names put forward by parents that were rejected because they were too bizarre or offensive, including "Lucifer" and "Mafia No Fear".

The list of 77 names reveals one child was set to be called "4Real" before the Department of Internal Affairs vetoed the proposal, while another narrowly avoided being dubbed "." or full stop.

Other names on the list included "V8", and "Queen Victoria".

In some cases, parents appeared to have lost any inspiration for coming up with a moniker for their offspring, wanting to call the latest addition to the family simply "2nd", "3rd" or "5th".

The department's rules forbid any name that might imply a child holds an official title or rank, so "King", "Duke" and "Princess" were among those that had been turned down most since 2001.

"Justice" was the most popular, having been rejected 62 times, although "Justus" and "Juztice" also failed to gain official approval.

In 2008, New Zealand's family court ordered that a nine-year-old girl whose parents had called her "Talula Does The Hula From Hawaii" should have her name changed because it was embarrassing and "makes a fool of the child".

At the time, judge Rob Murfitt criticised parents who gave their children bizarre names, citing examples such as "Number 16 Bus Shelter", "Midnight Chardonnay" and twins called "Benson" and "Hedges".

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UAE cricketers abroad

Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.

Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.

Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.

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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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