The first K-pop event of the year in the UAE – K-pop Overdose – thrilled fans from the region and around the world with a diverse set of performances, showcasing much of what the scene has to offer.
Taking place on Sunday at Dubai’s Coca-Cola Arena and supported by Speed Entertainment, the concert's line-up featured Exo's Chanyeol, Chen and Xiumin, as well as fellow South Korean talent DJ Raiden and Emirati Dubai Bling cast member DJ Bliss, who opened the show.
While only three of the members of Exo, a popular boy band that made its debut in South Korea in 2012, were able to make it to the UAE, the thousands-strong audience were nonetheless captivated by the performance.
Delivering chart-topping songs with vocals echoed by a passionate fan base who knew every word, the members triggered questions of whether this could be the start of a new subunit within the group.
Chanyeol, in conversation with The National, reminisced about his warm memories of the UAE, recalling in 2018 when Exo’s song Power played at the Dubai Fountain in front of the Burj Khalifa.
Recalling his 2023 solo visit, he told The National: “My first time coming here alone, when I played my song Tomorrow, and the Dubai fans turned on their flashlights, it was really beautiful.
“The flashlights look like Dubai’s sky.”
Chanyeol is one of the group's most versatile members, with a successful acting career on top of his rapping and singing in Exo, its subgroup Exo-K and subunit Exo-SC, not to mention his solo work.
In Dubai, he leaned into his solo catalogue, performing singles Tomorrow and Rodeo Station – the latter originally sang with band member Sehun. He also performed a new track with DJ Raiden, tentatively titled 24, as well as their 2020 hit collaboration Yours.
DJ Raiden reflected on his career, saying his K-pop band The Boyz and collaboration with esports company T1 – for which he wrote The Last Man Standing for the League of Legends World Championship – remain fond memories.
Looking ahead to 2024, he expressed interest in collaborating with artists from the Mena region.
“As much as I would love collaborating with artists from SM, I want to work with artists from the hip-hop and RnB genres,” said Raiden.
Chen, meanwhile, continued to serenade the crowd as the night unfolded, delivering a stirring performance. Pulling from Exo's contributions to K-drama original soundtracks such as Descendants Of The Sun, he also included solo songs from his latest album Last Scene.
“I am deeply passionate about conveying messages of healing through my music, aiming for it to serve as a source of solace for listeners,” said Chen.
“Music holds a profound healing power for me, and I aspire for my audience to connect with my messages while immersing themselves in the experience of my music.
“Additionally, I am excited about exploring diverse genres, envisioning a future album that encompasses musical versatility.”
Exo member Xiumin, meanwhile, shared a heartfelt thank you to his fans – nicknamed ExoLs – from the region: “Happy New Year to our beloved Arab ExoLs, wishing you a healthful year full of happiness ahead. I hope you’ll keep loving and supporting not only me but all the members of Exo.”
“Our Arab fans can expect an upcoming album, and also dramas that I will be starring in. And, for our fans, I established a YouTube Channel that we hope you’ll love and keep an eye out for.”
Chanyeol also teased his next project: “I will come back with a new album along with my Exo members, I promise.”
Fans in the region react to K-pop Overdose
As the night came to an end in Dubai, the excitement was palpable among fans in attendance.
“We are thrilled to have the Exo members back in Dubai for a concert again. This was an event we were gearing up for for months and it’s amazing to finally see it happen,” said UAE Exo fan base manager Salha M, 23.
“We are expecting a lot of solo projects from the members this year including new albums, Chanyeol’s solo debut and solo concerts and fan meet and greets from Baekhyun, Chen, and Kyungsoo.
“There are some group projects such as an Exo-CBX comeback, the Exo anniversary fan meeting and many more to come hopefully. We are looking forward to their activities and hope to be a part of it again soon,” she said.
Sarah M, 28, an engineer from Ajman, who has been an ExoL since 2013, echoes the sentiment by saying: “I am really happy to see them do well as soloists.”
But not everyone was satisfied with only three of the band members making it to the UAE for the show.
“I wish for all Exo members to come,” said Choi Minme, 24, a teacher from Dubai.
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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
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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'The Last Days of Ptolemy Grey'
Rating: 3/5
Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro
Writers: Walter Mosley
Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins
RESULT
Manchester City 5 Swansea City 0
Man City: D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')
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INVESTMENT PLEDGES
Cartlow: $13.4m
Rabbitmart: $14m
Smileneo: $5.8m
Soum: $4m
imVentures: $100m
Plug and Play: $25m
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
TICKETS
For tickets for the two-day Maharlika Pilipinas Basketball League (MPBL) event, entitled Dubai Invasion 2019, on September 27 and 28 go to www.meraticket.com.
