Avril Lavigne performing at the Special Olympics Health Athletes reception, held at Abu Dhabi’s Aloft Hotel on March 16, 2019. Picture by Saeed Saeed
Avril Lavigne performing at the Special Olympics Health Athletes reception, held at Abu Dhabi’s Aloft Hotel on March 16, 2019. Picture by Saeed Saeed
Avril Lavigne performing at the Special Olympics Health Athletes reception, held at Abu Dhabi’s Aloft Hotel on March 16, 2019. Picture by Saeed Saeed
Avril Lavigne performing at the Special Olympics Health Athletes reception, held at Abu Dhabi’s Aloft Hotel on March 16, 2019. Picture by Saeed Saeed

Avril Lavigne charms in stripped down Special Olympics Abu Dhabi performance


Saeed Saeed
  • English
  • Arabic

Fresh from her mammoth performance as part of the Special Olympics opening ceremony at Zayed Sports Stadium on March 14, Avril Lavigne's second Abu Dhabi gig was a stripped back affair.

The Canadian singer delivered a stirring two song set as part of the Special Olympics Health Athletes reception, held at Abu Dhabi’s Aloft Hotel two days later.

Lavigne, 34, took the make-shift outdoor stage early in the evening ceremony and sat on a stool, flanked by a pianist and guitarist.

With such a minimal musical backdrop, the performer was in 'ballad mode', as opposed to her fizzy pop stylings that produced the hits Sk8er Boi and Complicated.

But you know what? It may have been short but it was definitely sweet.

Lavigne started with Head Above Water, the lead single and title of her latest album. Rarely a subtle instrument, Lavigne's voice was powerful as it quavered within the song's dual emotions of hope and despair. The gentle piano and guitar were a welcome counterpoint to Lavigne's vocal fireworks.

For her closer, Lavigne said 'I will play something a little bit older now." The guitars strummed gently and Lavigne's "Oh, oh, oh" signalled that it was her 2004 hit My Happy Ending.

While the sting of the electric guitars may have been missing here, the acoustic treatment gave the song a more meditative feel. Where in the original she was frantically attempting to salvage a broken relationship, the Abu Dhabi version seemingly had her looking back at the whole affair with some wisdom.

It all goes to confirm that Lavigne’s talent hasn’t dimmed over the years and she remains a live drawcard. Judging by this short performance, let’s hope she considers an acoustic tour in the future.

Earlier in the day, Lavigne was enjoying her lavish surroundings at Emirates Palace. The singer and band posted photos on their social media accounts of riding camels down the private beach of the Abu Dhabi hotel.

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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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