A show to celebrate the 49th anniversary of the UAE's unification will be broadcast free at Vox cinemas across the country.
Called Seeds of the Union, the live action show will feature a “moving sculpture” surrounded by sea, with elements that celebrate the UAE’s history and values.
The performance was created by a team of Emiratis and Es Devlin, who designed the closing ceremony for the London 2012 Summer Olympics, the opening ceremony of the Rio 2016 Summer Olympics and the UK Pavilion at Expo 2020 Dubai.
The show will be staged in Abu Dhabi and shown at Vox Cinemas in Abu Dhabi, Dubai and Al Ain for free on December 2 following precautions to restrict the spread of Covid-19.
It will be screened at Yas Mall, Marina Mall and Nation Towers branches of Vox Cinemas in Abu Dhabi, as well as Mall of the Emirates in Dubai and Al Jimi Mall in Al Ain.
As part of celebrations, citizens and residents are being invited to sing and record short clips of the national anthem to be included in a National Day video that will be aired on December 2.
A UAE Anthem Campaign is collecting the recordings.
“With Covid-19 restrictions on public celebrations, this mass performance of the national anthem provides an opportunity for people across the country to unite in song, providing solace through music in these trying times,” said Khalfan Al Mazrouei, a member of the organising committee of the official 49th UAE National Day celebration.
The grand celebration will be held remotely this year but the exact location has not been revealed.
It will be broadcast live to “an audience of millions in the UAE and beyond, allowing the public to unite in celebration from the safety of their homes,” the committee said.
The theme of the show this year will be based on the country's majestic mangroves and nature.
Mangroves are estimated to cover more than 150 square kilometres of the UAE's coastline.
“Mangrove forests support a high level of biodiversity. They are a great absorbent of carbon dioxide and release oxygen. They also protect the habitat for wildlife,” Ms Devlin said.
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Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Scoreline
Arsenal 3
Aubameyang (28'), Welbeck (38', 81')
Red cards: El Neny (90' 3)
Southampton 2
Long (17'), Austin (73')
Red cards: Stephens (90' 2)
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 specs: 2018 Infiniti QX80
Price: base / as tested: Dh335,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 400hp @ 5,800rpm
Torque: 560Nm @ 4,000rpm
Fuel economy, combined: 12.1L / 100km
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