All the Light We Cannot See stars Nell Sutton as a young Marie-Laure and Mark Ruffalo as Daniel LeBlanc. Photo: Netflix
All the Light We Cannot See stars Nell Sutton as a young Marie-Laure and Mark Ruffalo as Daniel LeBlanc. Photo: Netflix
All the Light We Cannot See stars Nell Sutton as a young Marie-Laure and Mark Ruffalo as Daniel LeBlanc. Photo: Netflix
All the Light We Cannot See stars Nell Sutton as a young Marie-Laure and Mark Ruffalo as Daniel LeBlanc. Photo: Netflix

All the Light We Cannot See review: Netflix turns Pulitzer winner into disasterpiece


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After winning the 2015 Pulitzer Prize for Fiction, Anthony Doerr’s novel All the Light We Cannot See was in high demand by various Hollywood studios.

Netflix acquired the rights in 2019, going on to announce that it would be turned into a four-episode mini-series written by Steven Knight and directed by Shawn Levy.

Unfortunately, the adaptation of the lauded material is so mishandled that anyone who hasn't read the novel could be forgiven for wondering why All the Light We Cannot See was praised so highly in the first place.

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The series begins in August 1944 as Allied troops bomb the city of Saint-Malo in Nazi-occupied France. As they do so, Marie-Laure LeBlanc (Aria Mia Loberti), a blind French teenager uses a radio to read out Jules Verne’s Twenty Thousand Leagues Under the Sea to its distressed citizens. She has been tasked to do so by her great-uncle Etienne LeBlanc (Hugh Laurie), who has gone into hiding.

Both Marie-Laure and Etienne are being hunted by Nazis, in particular Sgt Mjr Reinhold von Rumpel (Lars Eidinger). He is seeking Daniel LeBlanc (Mark Ruffalo), Marie-Laure’s father who also works as the locksmith at the Museum of Natural History in Paris, and has been missing for several months. Rumpel demands that young Nazi Werner Pfennig (Louis Hofmann) aid his efforts to find Marie-Laure but, having secretly denounced the party, he instead looks to keep her existence hidden so she can continue to broadcast.

What won't be surprising to anyone is how Netflix’s decision to hire a director known for making family-friendly comedies – Cheaper by the Dozen, Night at the Museum and Free Guy – to oversee a deeply sincere, emotional and existential story never comes close to working.

Levy clearly wants to make something that’s both epic in its scope and intimate in the way it treats its heartbroken characters. Its opening sequence seems to draw inspiration from the likes of Saving Private Ryan and A Matter of Life and Death, as Marie-Laure continues to broadcast while bombs are dropping all around her.

While it's forgivable that it cannot reach the same heights as such masterpieces, what's not is how it can barely match even the most average war film.

A major problem is that All the Light We Cannot See merely ends up repeating scenes and treading the same ground as many prior Second World War movies, while also vaguely touching upon themes of grief, trauma, art and hope in a manner that’s both cliche and condescending.

This isn’t just Levy’s fault, though. All the Light We Cannot See was developed and written by Steven Knight (Peaky Blinders, See, The Girls in the Spider’s Web), and his scripts are a simplistic and woeful adaptation of rich and complex material. So much so that throughout the series, one can’t shake the feeling that both Knight and Levy treat viewers like schoolchildren.

Not only are the characters one-dimensional and, frankly, unremarkable, they announce everything they’re feeling and planning in a gratingly inauthentic style. We're also never given a chance to invest in them or their efforts, while the repeated flashbacks eradicate any momentum it threatens to build.

Hugh Laurie as Etienne LeBlanc in All the Light We Cannot See. Photo: Netflix
Hugh Laurie as Etienne LeBlanc in All the Light We Cannot See. Photo: Netflix

But even Levy and Knight’s efforts aren’t quite as embarrassing as Ruffalo’s performance. It’s hard not to both laugh and cry at his terrible and distracting British accent, which only makes his overly heartfelt turn as Daniel even more excruciating to watch.

Not everything is an utter failure. Loberti makes a startling debut as Marie-Laure, James Newton Howard’s music repeatedly elevates the trite material, while cinematographer Tobias A Schliessler ensures that each episode always looks utterly beautiful.

Ultimately, all this glossy style does is make All the Light We Cannot See’s complete lack of substance feel all the more hollow and wasteful.

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

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

'Peninsula'

Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra

Director: ​Yeon Sang-ho

Rating: 2/5

'How To Build A Boat'
Jonathan Gornall, Simon & Schuster

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
BOSH!'s pantry essentials

Nutritional yeast

This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.

Seeds

"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."

Umami flavours

"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".

Onions and garlic

"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."

Your grain of choice

Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."

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Charlotte Gainsbourg

Rest

(Because Music)

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What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

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Updated: November 04, 2023, 7:03 AM