Emirati film director Nayla Al Khaja always knew she was destined to tell stories. As a girl, she was captivated by her father’s film collection, in particular, his assortment of black and white Indian films, which she would watch over and over again.
“This was before the dance and colour came into pictures, just real stories that are very heart-wrenching, you know?” she tells The National. “I think it really impacted me as a child. I fell in love with storytelling through a film called Boot Polish. I watched that so many times, I think that was where the first trigger happened.”
As a young woman, Al Khaja had to break through several barriers to follow her dream, including moving overseas alone to study and marrying a Swiss man, Christian Peter. “To me, those were very normal things to want to do,” she says. “But obviously in the context of family parameters, they weren't.”
And Al Khaja, who spoke at this month's Forbes 30/50 Summit in Abu Dhabi, which focused on inspiring and powerful women who have achieved success in their relative fields, has continued to break barriers throughout her career. Not only is she the first female writer, director and producer from the UAE, but she is not afraid to tread unexplored waters in her storytelling.
Her short film, Arabana, for example centres on child abuse in the UAE, while Malal revolves around the challenges a young Emirati couple face after an arranged marriage.
Al Khaja’s works are evidence of just how much the region’s film industry has developed in the two decades since she started out.
“It's changed so much,” she says. “There's more tolerance to the kind of content I want to create. There's more bandwidth to be able to write stuff and shoot here. There are so many filmmakers now and many more females who have come after me that are also leaving a dent behind, so that's fantastic.”
Perhaps the biggest change to filmmaking in the region, though, says Al Khaja, is the rapid expansion of cinema in Saudi Arabia.
“Take Vox Cinemas. They're here, they're the dominant exhibitors. But because they now have so many new branches there, it means that instead of, for example, making a film for a million people, now I can make it for two, because I'm able to have enough theatres to sell tickets. It just really helps investors to get excited about the industry here as a business. And it then helps to ignite voices from this part of the world to be able to tell their stories. Because now there's enough people to watch your films.”
But as Al Khaja has recently learnt first-hand, it’s not only people in the Middle East who want to watch Arab films. In November, her first full-length feature film, The Shadow, and her 2016 short, Animal, were picked up by global streaming service Netflix, and have since been watched by audiences in more than 150 countries.
“I have had people messaging from Germany, from Tunisia, from all over,” she says. “The language of cinema is for everyone. You can watch a film that's not in your language and fall in love with it just as easily. Thanks to platforms like Netflix, we are exposed to so many more foreign films and series, and I have discovered so many amazing things because of it.
“Film is a very mobile medium. Film can travel like no other art form. Dance and paintings, for example, you'll find in a gallery or on a stage. But a film, you can have it on your phone in your pocket. That's why it's powerful, it's such a fluid medium. It finds its place in the most obscure lands, it has that power to spread so fast.”
Al Khaja is currently working on her forthcoming feature, a mystery thriller titled Baab, set in Ras Al Khaimah, for which she is teaming up with Oscar-winning composer A R Rahman, who earned global fame for his work on the soundtrack of Slumdog Millionaire. He will score the music for the film, which is set to begin shooting this year.
Co-written by Al Khaja and writer Masoud Amralla Al Ali, Baab follows Wahida, who is haunted by the mysterious death of her twin sister. The discovery of hidden cassette tapes then leads her on a relentless pursuit to find answers and deal with her own grief.
Al Khaja announced the film together with Rahman at last year's Cannes Film Festival. Speaking at the time, Rahman said: "I’m delighted to be working with Nayla on her feature film. She’s a passionate and promising filmmaker and an important creative voice within the Gulf region.
“The script is enigmatic, thought-provoking and promises to be both visually and emotionally engaging for universal audiences. I’m looking forward to the journey.”
Despite her success, Al Khaja still feels the enormous weight of being a trailblazer for the region, a feeling she says is counteracted by an immense sense of pride.
“There's a big pressure to deliver and to succeed,” she says. “A pressure to be a role model to other younger girls and boys. I'm intrinsically and deeply in love with the medium of storytelling, but I'm also very much touched when I get letters from young adults, which I still do about how they chose film because of the films that I've made. And that's always a big responsibility, but I'm also extremely humbled and grateful for that.
“I am so proud as a UAE national and as the first female. I find myself as an ambassador for my country through the power of storytelling. I'm honoured to showcase the beauty of my land.”
Hunger and Fury: The Crisis of Democracy in the Balkans
Jasmin Mujanović, Hurst Publishers
more from Janine di Giovanni
'The worst thing you can eat'
Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:
Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.
Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.
Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.
Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.
Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.
What is cyberbullying?
Cyberbullying or online bullying could take many forms such as sending unkind or rude messages to someone, socially isolating people from groups, sharing embarrassing pictures of them, or spreading rumors about them.
Cyberbullying can take place on various platforms such as messages, on social media, on group chats, or games.
Parents should watch out for behavioural changes in their children.
When children are being bullied they they may be feel embarrassed and isolated, so parents should watch out for signs of signs of depression and anxiety
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Strait of Hormuz
Fujairah is a crucial hub for fuel storage and is just outside the Strait of Hormuz, a vital shipping route linking Middle East oil producers to markets in Asia, Europe, North America and beyond.
The strait is 33 km wide at its narrowest point, but the shipping lane is just three km wide in either direction. Almost a fifth of oil consumed across the world passes through the strait.
Iran has repeatedly threatened to close the strait, a move that would risk inviting geopolitical and economic turmoil.
Last month, Iran issued a new warning that it would block the strait, if it was prevented from using the waterway following a US decision to end exemptions from sanctions for major Iranian oil importers.
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
UAE currency: the story behind the money in your pockets