The fewer contestants that remain on The X Factor, the more tears are shed on screen at the end of every live episode.
It’s not surprising – the contestants can’t help but become closer friends as time goes by and their numbers diminish.
They live together in a hotel at an undisclosed location in Beirut, forced to spend much of their time together working on songs, rehearsing medleys, learning choreography, recording music and pondering what they can do to win the TV talent competition.
“The tough part is not the fact that we have to compete against our friends, against people we have become so close to,” said Hamza Hawsawi, the 24-year-old soul and R&B singer from Saudi Arabia who is being mentored by Lebanese judge Ragheb Alama.
“The tough part is that we’ve become so close and such good friends, and yet we all have no idea when we will ever see each other again and be all together again once one of us leaves.
“That’s why we’re always so wrecked when someone is voted off and we have to say goodbye.”
It has been an increasingly emotional experience for all involved and Saturday night was no exception.
The elimination of Syrian singer Majdi Sharif caused a flood of tears, despite his excellent performance of the Abdel Halim Hafez song Awel Marra, which was well reviewed by the judges.
In fact, Sharif has been causing people to sob since his first appearance on The X Factor. During the audition phase, he shared his story of fleeing from the violence in Syria and spending the past four years studying in Sweden, while missing his family and especially his parents, who he had not seen in years.
Audience favourites the 5 remained safe on Saturday, their performance of Mohamed Hamaki's hit Wahda Wahda solidifying their reputation and electrifying stage presence.
Alama told them: “This was an excellent song choice for you; I commend your mentor, Donia [Samir Ghanem], for choosing this one. You’re just so good together. Each one of you is different but when you sing together, the resulting harmony – both in terms of your singing and your relationship with one another – is strong and it’s apparent.”
Lebanese judge Elissa agreed. She also congratulated Egyptian judge Ghanem on her choice of song for the band. “I want to adopt you guys,” she added. “You’re getting better and better each week.”
The 5 stood up a little straighter, smiled a little wider and even flexed their muscles a little harder following the praise.
Their mentor, Ghanem, admonished their cockiness and asked them to settle down and listen to her.
“Some people have talent, but not star quality,” she said. “You guys? You have it all. You were born stars.”
The X Factor is broadcast live on Saturday at 10pm on MBC4
artslife@thenational.ae
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Company%20Profile
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
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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
Napoleon
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Ridley%20Scott%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Joaquin%20Phoenix%2C%20Vanessa%20Kirby%2C%20Tahar%20Rahim%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
SPIDER-MAN%3A%20ACROSS%20THE%20SPIDER-VERSE
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