Carla Bruni, the wife of French President Nicolas Sarkozy.
Carla Bruni, the wife of French President Nicolas Sarkozy.
Carla Bruni, the wife of French President Nicolas Sarkozy.
Carla Bruni, the wife of French President Nicolas Sarkozy.

Carla Bruni - the dress code


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The wife of the French President Nicolas Sarkozy, completes her transformation from boho chic songstress to fashion's first lady. Hat Echoing the UK royals' tendency to don hats at any opportunity, Bruni's sweet grey beret was a demure concession to her elders' superiority as well as a throwback to her Swiss finishing school days. It was also, of course, deliberately reminiscent of the classic pillbox favoured by the inventor of First Lady chic, Jackie Kennedy.

Hair The simple, loose locks pulled back beneath that beret, with a long schoolgirl fringe highlighting the eyes, plays down Bruni's actual age (40). This little-girl charm clearly enchanted the British Royals and defied the accusations of vulgarity that have hounded her husband.

Coat In slate-grey tweed, the knee-length overcoat by Dior was a masterstroke. Mirroring the Queen's signature style when they met in Britain recently (imitation is the sincerest form of flattery, after all), Bruni's strict cut and prim Peter Pan collar looked modest and discreet. But let no one accuse her of dowdiness: she scored plenty of fashion points with the 50s-style fold that ran over the collar, the ridged seams and the thin black belt cinching in her tiny waist. (Interestingly, later in the trip, having won over the British press, she swapped her subtle grey for imperial purple, trouncing Queen Elizabeth's merely royal blue.)

Gloves The butter-soft sheen of Bruni's leather gloves (which were, like her entire wardrobe for the trip, provided by Dior) simply expressed exquisite taste and unlimited budget.

Bag A spectacular example of a classic public figure handbag (a far cry from her folksy look of a few years ago) is brought up to date with bang-on-trend ring handles.

Shoes Pretty black suede ballet pumps look ladylike and dainty with this ensemble (though only a former model would be able to pull off those proportions). Of course, the reputed 10cm difference in height between Bruni and the diminutive Sarkozy had absolutely nothing to do with her choice of shoe. Style was the only consideration.

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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Director: James Cameron

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New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

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Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
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Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

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In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches