A cinematic show featuring adverts from across the world in 40 different languages including rare dialects, which is opening for the first time in the UAE, will prove actions speak louder than words.
The Night of the AdEaters, a travelling exhibition of some of the rarest commercials collected and preserved since 1980 by the Cinematheque Jean Marie Boursicot, the world’s biggest ad library, will be seen for the first time in Dubai at the Madinat Jumeirah Theatre this week.
Boursicot, who as a teenager began collecting ads by rummaging through film distributors’ rubbish, organised the first event in 1981, which presented hundreds of adverts in a six-hour show. Each year, more than 300,000 visual communicators in 100 cities have seen more than 500 hand-picked adverts from his vast library.
“The Night of the AdEaters is all about emotions,” says Boursicot. “The message is sufficiently brief and dense to be understood by everyone. People will enjoy great moments of cinema; they will laugh a lot and watch wonderful adverts that reflect trends from all over the world. It is also a source of inspiration for advertising professionals.”
Boursicot’s love affair with adverts began at the age of 10 when he came across a poster promoting a soft cheese. His passion grew after he got a manual film projector as a gift.
When working for an advertising agency in Paris, he noticed adverts weren’t being archived and decided to create what is now the biggest library dedicated to television and cinema commercials. Every year it receives 15,000 to 20,000 new commercials from agencies and festivals.
The Night of the AdEaters has become an extension of his passion.
“Maintaining a Cinematheque is a huge task,” he says. “We collect new adverts and restore old ones – from the first commercial made in 1898.
Mohammad Qaraeen, the chief executive of Kilograms Creative Tactics, the company organising the three-day show in Dubai, says it worked with the Boursicot library to select 200 adverts for an 80-minute programme.
“I’ve attended the shows in Jordan and Beirut and wanted to bring the experience here,” says Qaraeen. “But we aren’t hosting a six-hour show and had to remove adverts that were culturally insensitive. But each ad in the show is unique, so the audience won’t be missing anything.”
Boursicot says a good commercial needs to have artistic dimension and to tell a story, “but not necessarily be an advert that sells”.
“I like funny, spectacular commercials, unexpected situations, moving moments and atypical actors,” he says, adding that the event is not a marketing lesson. “It is great moments of cinema to enjoy,” he says.
• The Night of the AdEaters opens tonight and runs until Tuesday at Madinat Jumeirah Theatre. The show starts at 7.30pm and will include a quiz and an interactive session. For ticket information, visit adeatersdubai.com
aahmed@thenational.ae
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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