An interactive movie experience, where audiences can decide how a movie's plot unfolds, and how it ends, is set to the launch in the UAE and Saudi Arabia on Thursday.
At Ctrl, to be available at Vox Cinema outlets across the UAE, cinema-goers will be able to decide the fate of a film's lead character via a voting system on a smartphone app, and change the film's storyline and the course of the movie.
The first movie to be shown, an action thriller called Late Shift, will have 180 decision points and seven alternative endings, Vox Cinemas said. A new technology will then aggregate the audience votes and choose the most popular option.
Ctrl will initially be available at Vox Cinemas at Mall of the Emirates, Yas Mall, City Centre Mirdif, City Centre Al Zahia, The Galleria Al Maryah Island and Wafi City.
"Ctrl seamlessly combines the realism and production values of film with the interactivity of a video game to create a new dimension of engagement. I have no doubt that this unique and exhilarating participatory experience will prove hugely popular with cinemagoers in the UAE and Saudi Arabia," said Toni El Massih, chief content officer at Vox Cinemas.
Late Shift is directed and co-written by Tobias Weber, who is also the co-founder of Kino Industries, which has pioneered the interactive movie technology. The film follows Matt Thompson, a college student who works as a car park attendant, who finds himself embroiled in London's criminal underworld.
"Viewer voting is so reflexive, and fast, that the movie never misses a beat – it simply goes where the majority of the audience tells it to go," Deadline said in its review of the experience in 2017. "Using a simple cell phone app, viewers make choices, large and small, about where the film will go next. The decision points come hot and heavy; there are about 180 of them in the film, a dozen major, the rest fairly minor."
Those concerned about distracting smartphone usage during a movie need not worry, said Chady Eli Mattar, the Lebanese film producer and chief executive and co-founder of Kino Industries.
“The movie doesn’t stop – it’s seamless,” he told Screen Daily earlier in July. “The buttons come up like a subtitle; your phone has an app that goes completely dark when there is no choice. It’s extremely elegant.”
Tickets prices for Late Shift have not been revealed but show times are 6pm and 8pm from Sunday to Thursday, and 5pm, 7pm and 9pm on Fridays and Saturdays. The film is rated PG13.
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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The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
