The artist in the machine at Carbon 12


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For some reason, the vigour of the Filipino music scene tends to go unrecognised beyond its national borders. Not even the remorseless efficiency of those hundreds of Pinoy hotel bands, fanning out in a diaspora across the Menasa region, manages to inspire much curiosity among the uninitiated. A pity: for a tiny country with some, to put the case mildly, horrifying political problems, it supports a diversity of musical scenes and subcultures that puts most of the eastern hemisphere to shame. Happily for Dubaians, the Rakrakan festival of Pinoy rock, now in its fourth year, provides a taster menu.

From the thrashy hard rock of Wolfgang to the mutant, disco-inflected reggae of Brownman Revival, the four-band bill covers a lot of ground. The young and handsome Callalily will distract those susceptible to big windswept choruses and feathery haircuts, but the most appealing outfit goes by the unprepossessing moniker Itchyworms. With a name like this, they ought to make the sort of sniggering, studiedly puerile lo-fi that Ween go in for. The fact that they number a Jazz Nicolas and a Jugs Jugueta among their ranks only heightens the suspicion that they're a put-on. But not so: they actually do the kind of polished, autumnal pop-rock that Crowded House used to excel at, full of whispering drums and elegant harmonic developments. For that reason alone, there's grounds to think that Filipino music has other facets beside the four on display here - see last year's Rakrakan bill for further proof. Still, if you want an idea of what you're missing, this certainly beats the hotel bar.

Carbon 12 is one of Dubai's most consistently interesting galleries. Despite a recent setback - it recently had to relocate to Al Quoz from a lonely exile in Marina View Towers - it's back with another spiky and engaging show, Pilot Plant Indicated, this time from the Norwegian painter Tor-Magnus Lundeby. He had a piece in Carbon 12's opening exhibition last year, which gives a fair introduction to his MO. Think insectile and mechanical forms picked out in fuzzy-felt colours against a wash of radioactive sludge. It sounds ghastly but in practice often achieves a tone of naivety and calm that can be rather inviting. Lundeby's canvases might be alien circuit diagrams, or space stations, or deep-sea creatures. Stare at one for a minute or two and you'll probably find yourself daydreaming happily about the coming of our robot overlords. Well, you might as well make peace with the idea somehow.

For the past few nights, the Swiss OpenAir Cinema at Dubai Media City has been offering outdoor screenings of Hollywood blockbusters. You've missed your chance to see New Moon on what is billed as the world's largest cinema screen. Still, zombies beat vampires any day of the week, and it so happens that on this particular day you can catch the horror comedy Zombieland, starring Woody Harrelson and a certain comic elder statesman whose identity and role in the film will be a pleasant surprise for those without internet connections. Later in the week there's King Conqueror, a Spanish historical drama about the 13th-century scourge of the Balearics, James I of Aragon. It stars Tim Roth as King Pedro II of Aragon, which sounds like something out of Napoleon Dynamite but is presumably a serious role. And if you want something a little mellower, there's Everything's Fine, a remake of a celebrated 1990 Italian family drama. This new version stars Robert De Niro as a widower seeking to reconnect with his family, which happens to include Drew Barrymore, Sam Rockwell and Kate Beckinsale. De Niro is reportedly better than he's been in years, which is modestly encouraging.

Finally, this Wednesday is the 38th anniversary of the founding of the nation. If I know National Day, then you should be able to find a fabulous fireworks display somewhere, but however you choose to celebrate it, have a good one.

Brief scoreline:

Manchester United 2

Rashford 28', Martial 72'

Watford 1

Doucoure 90'

Need to know

When: October 17 until November 10

Cost: Entry is free but some events require prior registration

Where: Various locations including National Theatre (Abu Dhabi), Abu Dhabi Cultural Center, Zayed University Promenade, Beach Rotana (Abu Dhabi), Vox Cinemas at Yas Mall, Sharjah Youth Center

What: The Korea Festival will feature art exhibitions, a B-boy dance show, a mini K-pop concert, traditional dance and music performances, food tastings, a beauty seminar, and more.

For more information: www.koreafestivaluae.com

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

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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

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Getting there

The flights

Flydubai operates up to seven flights a week to Helsinki. Return fares to Helsinki from Dubai start from Dh1,545 in Economy and Dh7,560 in Business Class.

The stay

Golden Crown Igloos in Levi offer stays from Dh1,215 per person per night for a superior igloo; www.leviniglut.net 

Panorama Hotel in Levi is conveniently located at the top of Levi fell, a short walk from the gondola. Stays start from Dh292 per night based on two people sharing; www. golevi.fi/en/accommodation/hotel-levi-panorama

Arctic Treehouse Hotel in Rovaniemi offers stays from Dh1,379 per night based on two people sharing; www.arctictreehousehotel.com

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Afcon 2019

SEMI-FINALS

Senegal v Tunisia, 8pm

Algeria v Nigeria, 11pm

Matches are live on BeIN Sports

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”