Hell's Heaven by Karim Satoum is one of 22 short films making up From Ground Zero. Photo: Rashid Masharawi
Hell's Heaven by Karim Satoum is one of 22 short films making up From Ground Zero. Photo: Rashid Masharawi
Hell's Heaven by Karim Satoum is one of 22 short films making up From Ground Zero. Photo: Rashid Masharawi
Hell's Heaven by Karim Satoum is one of 22 short films making up From Ground Zero. Photo: Rashid Masharawi

From Ground Zero: A moving collection of 22 short films made by Gazan filmmakers


Razmig Bedirian
  • English
  • Arabic

In Hell’s Heaven, a short film directed by Karim Satoum, a man wakes up in a body bag in Gaza. At first, he is unsure of how he ended up in the thick plastic reserved for the dead. He unzips himself from the bag, and begins walking amidst refugee tents set against a demolished landscape, trying to recount his previous day. He had been sleeping on bare concrete, shivering from the cold, he remembers. He had gone to one of the organisations that offered free washing and burial for the dead. He had asked for a bag, and when initially denied, he had argued, saying: “Don’t I get a bag if I was martyred? I might as well make use of it now.”

And so, he had been given the bag. The thick plastic was his sole respite from the cold, a slim victory in his displacement, his “heaven in hell".

Satoum’s film is one of the works in From Ground Zero, a collection of 22 short films by Gazan filmmakers. Photo: Rashid Masharawi
Satoum’s film is one of the works in From Ground Zero, a collection of 22 short films by Gazan filmmakers. Photo: Rashid Masharawi

Satoum’s film is one of the works in From Ground Zero, a collection of 22 short films by Gazan filmmakers. The films offer an evocative view of the current reality in Gaza. It aims to highlight the tragedies in the Palestinian enclave, and the measures people have to take to survive.

A recent report by the Lancet medical journal gave a sombre overview of the Israel-Gaza war, suggesting that the death toll in the Palestinian enclave was far more than initially perceived. The report claimed it was “not implausible” that more than 186,000 people have died since the Israeli bombardment began on October 7, considering both direct causalities and indirect causes, such as sickness and starvation.

The toll is a harrowing number to consider, and yet it can only communicate so much of what is actually happening on the ground. From Ground Zero aims to provide a more personal perspective of the situation in Gaza, highlighting stories told by Gazans themselves.

From Ground Zero, spearheaded by Palestinian filmmaker Rashid Masharawi, marked its official world premiere at the Amman International Film Festival. The project was initially expected to be shown at the 77th Cannes Film Festival, but was then pulled. Masharawi then led a protest screening in the French resort town with no official backing from Cannes.

Speaking during the film’s premiere in Amman last week, Masharawi said he was happy that the film finally had its official screening and that his mission is to spread it across the world. “These films were written, filmed and produced during the war, and during the destruction that is still ongoing,” Masharawi said. “It was a very difficult period. A large number of the filmmakers had to move from place to place during their projects. Some had their houses bombed, for instance, and had to live in a tent. Others lost half of their family and yet continued the project. We decided that we wanted to tell not just personal stories, but we wanted to do them cinematically at the same time.”

In Sorry Cinema, Ahmed Hassouna, a veteran filmmaker in the Gazan community, offers a letter of apology to the art form. Photo: Rashid Masharawi
In Sorry Cinema, Ahmed Hassouna, a veteran filmmaker in the Gazan community, offers a letter of apology to the art form. Photo: Rashid Masharawi

Masharawi and the team of 22 filmmakers succeeded in fulfilling this aim. The stories presented in From Ground Zero vary across a spectrum of emotions, ranging from resilience and tragedy to hope and finding joy in unlikely places. They also incorporate unexpected elements, including animation, puppetry and stop-motion.

In Sorry Cinema, Ahmed Hassouna, a veteran filmmaker in the Gazan community, offers a letter of apology to the art form, saying he is unable to continue working as he has to ensure his family’s survival. The film is a moving tribute to cinema, as much as it is a poignant perspective of a creative’s life amidst war. At first, Hassouna was not able to find it within himself to make the feature, even though doing so would mark his worldwide debut as a filmmaker.

“Ahmed never had the opportunity to showcase his films at festivals or even see his films on the big screen,” Masharawi said. “When I approached him about the project, I told him now’s your chance and that I guarantee it would be screened all over the world. He said he didn’t want to do it. He had lost his brother a few days before. He also lives in North Gaza, where ambulances or civil defence can’t access. The only way food and medical provisions can reach them is through air drops.”

At first, Masharawi did not insist. However, after some time had passed, Masharawi knew that his colleague had a valuable perspective to offer and suggested that he address his reluctance to work on a project through a film.

Hana Eliwa, meanwhile, underscores a different aspect of living life in war. Masharawi said Eliwa didn’t want to pursue stories of destruction and tragedy, but instead wanted to focus on the human tendency to seek light in the darkest of circumstances. Her short film, No, does just that. It features a group of Gazan youths as they sing songs of resistance and hope, offering an uplifting streak of joy in a landscape marred by devastation.

Then there are works, such as Recycling, which show how people have to make do with scarce resources. The film, directed by Rabab Khamis, revolves around a mother, who utilises a single bucket of water to hydrate her children, bathe them, clean the floors of their house and do the laundry.

Hana Eliwa's No features a group of Gazan youths as they sing songs of resistance and hope. Photo: Rashid Masharawi
Hana Eliwa's No features a group of Gazan youths as they sing songs of resistance and hope. Photo: Rashid Masharawi

Masharawi says the filmmakers who participated in the project also taught each other techniques to adapt to the situation. In most of the films, the dreadful sound of overhead drones and planes can be heard. For voice-overs, Masharawi suggests that filmmakers isolate themselves in a car, shutting the window to record audio as cleanly as possible.

“When I said this to one of the filmmakers, she instead offered a more viable solution,” Masharawi said. “She suggested going inside a closet and lining it with a rug and make an insulated space. When she sent the audio, it was studio quality, even if it was recorded in a tent. I then shared this technique with other filmmakers.”

As poignant are the films that didn’t make it to the collection. Taxi Wanissa by Etimmad Wishah, for example, revolves around a taxi driver who transports people and goods around Gaza with a caravan and mule. Midway through, the footage stops and Wishah herself takes the screen, saying she was unable to complete the project, as on the third day of filming, tragedy struck when a member of her family was killed in an airstrike.

“No one could ask her to complete the film,” Masharawi said. “We told her to forget about the film, and to look after herself.” Weeks later, the team decided to supplement the footage with a statement of Wishah to shed light on what had happened to the project.

“Sadly, we had several projects that did not make it,” Masharawi said. “Some stories couldn’t make it because the filmmaker’s footage, his computer and everything he had was bombarded. For instance, there was a film about a woman who goes to the hospital as she is about to give birth. But there is no space in the hospital for her. The hospital is filled with death and there is no place for new life.”

“All these stories are part of reality,” Masharawi said.

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 

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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 idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.

Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.

New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.

“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.

The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.

The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.

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UAE Division Two

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A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

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Updated: July 16, 2024, 7:57 AM