Tom Cruise in Mission: Impossible - Ghost Protocol, which features the breathtaking Burj Khalifa stunt. Photo: Paramount Pictures
Tom Cruise in Mission: Impossible - Ghost Protocol, which features the breathtaking Burj Khalifa stunt. Photo: Paramount Pictures
Tom Cruise in Mission: Impossible - Ghost Protocol, which features the breathtaking Burj Khalifa stunt. Photo: Paramount Pictures
Tom Cruise in Mission: Impossible - Ghost Protocol, which features the breathtaking Burj Khalifa stunt. Photo: Paramount Pictures

A look back at the UAE's growing film industry


Razmig Bedirian
  • English
  • Arabic

In August, Abu Dhabi's twofour54 announced the launch of an ambitious 40-hectare studio site with the aim of attracting more international productions to the United Arab Emirates.

Called twofour54 Studios, the complex will be located in the extended area of Khalifa Industrial Zone Abu Dhabi. It will comprise 11 soundstages, six adaptable sets and a 3,000-square-metre water tank. It will also feature 7,000 square metres of office space and a host of other facilities equipped for film and TV production, post-production and screenings.

The studio has been described as “future-proof ”, making it one of the latest strides the country is taking to position itself as a regional filmmaking hub. There is a storied cinema heritage in the UAE that dates back several decades. Yet, as an industry, it wasn’t until 20 years ago that the country began laying the foundations as a filmmaking destination.

Twofour54 Studios will complement the company’s flagship site at Yas Creative Hub (pictured), as well as its many production facilities across Abu Dhabi. Photo: Twofour54
Twofour54 Studios will complement the company’s flagship site at Yas Creative Hub (pictured), as well as its many production facilities across Abu Dhabi. Photo: Twofour54

A landmark moment in the country’s film history was the inception of the now-defunct Dubai International Film Festival, which held its inaugural event in 2004. The festival was held at the Madinat Jumeirah, which had just opened. Over the course of six days in early December, the festival screened 76 features, retrospectives and short films. More than 13,000 people attended, and the event was considered a success. It went on to run until 2017.

The Dubai International Film Festival was as much a platform for international filmmakers as it was a resource for local creatives. Pawan Singh / The National
The Dubai International Film Festival was as much a platform for international filmmakers as it was a resource for local creatives. Pawan Singh / The National

One of the highlights of the inaugural festival was its Cultural Bridge programme, which aimed to address the tension between the Middle East and the West. It featured eight films that sought to bridge the gap between the two parts of the world.

Less than a year later, in 2005, Dubai would be depicted on the big screen in Syriana, a film that sought to give a more nuanced perspective of the region. There were international productions that preceded Syriana, including the Tim Robbins-starring Code 46, a joint BBC Films and Revolutionary Films production, as well as several Hindi and Malayalam productions, such as Dubai (2001) and Hawas (2004). However, none were as large-scale and globally promoted as Syriana.

The political thriller had a stellar line-up, including George Clooney, Matt Damon, Christopher Plummer, Jeffrey Wright and Amanda Peet. How Syriana has aged is a matter of discussion, but for its time, the film was significant in its effort to move away from stereotypical depictions of the Arab and Islamic worlds on the silver screen. It offered a layered portrayal of its Arab and Pakistani characters, showing complexity in their motives. The film sought to break a racist mould that was, unfortunately, only beginning to take shape in Hollywood in the wake of 9/11, with movies such as The Kingdom further solidifying a narrative that would take years to unravel. Parts of The Kingdom were shot in Abu Dhabi, posing as Riyadh, and filmed at sites including Emirates Palace. However, in the years since its release, the Peter Berg film has been broadly criticised for its xenophobic depiction of the Middle East.

Syriana was largely well-received by critics and earned Clooney an Academy Award for best supporting actor. In the local context, the film’s sweeping desert landscapes of Dubai proved photogenic on the big screen, even if the UAE was never explicitly part of the film’s plot. It was a springboard of sorts for the UAE’s blockbuster potential. That same year, in 2005, The Dream by Hani Al-Shaibani became the first Emirati film to be distributed across UAE cinemas. It was not the first Emirati feature film to be shot in the UAE though, as film critic Hind Mezaina points out in an article on the Alserkal website, that title belongs to Aber Sabeel by Ali Al Abdool.

Yet, The Dream’s release, coupled with Syriana’s global appeal, set the beginnings of an industry that, for some time, would mark the parallel growth of the UAE as a filmmaking hub for both local and international projects.

Syriana (2005) was Dubai's big debut in Hollywood. Photo: Warner Bros Pictures
Syriana (2005) was Dubai's big debut in Hollywood. Photo: Warner Bros Pictures

Over the next few years, several other global productions would travel to film in the UAE, not only looking for desert landscapes, but also for futuristic flair. In 2007, Abu Dhabi also sought to cement itself as a filmmaking destination. The Middle East International Film Festival – which would be rebranded as the Abu Dhabi Film Festival a few years later – was launched. The inaugural festival featured 152 films, which were screened across a handful of venues in the capital. In the first few years, however, the festival focused on international films. The event, which ran until 2015, would eventually shift its focus to Arab cinema.

Abu Dhabi’s creative industry had another landmark moment in 2008, with the launch of twofour54, named after the geographic co-ordinates of the capital. The organisation would eventually launch several initiatives dedicated to furnishing an ecosystem for local productions and giving aspiring filmmakers and creatives the tools to develop their craft. That same year, Dubai would launch another film festival, dubbed Gulf Film Festival, which was dedicated to films hailing from the region. Like Diff, it also had a market that aimed to support filmmakers from the Arab world. It was an especially promising time for local directors, with several platforms to network, screen and create works.

Director Ali Mostafa and actress Natalie Dormer at the Dubai International Film Festival 2009 for the screening of their film City of Life. Stephen Lock / The National
Director Ali Mostafa and actress Natalie Dormer at the Dubai International Film Festival 2009 for the screening of their film City of Life. Stephen Lock / The National

This potential was soon elucidated in 2009, with the release of City of Life by Ali F Mostafa. A multilingual film that aimed to reflect the kaleidoscopic realities of Dubai, City of Life caught the attention of critics across the world. For many living in the UAE, the feature was a respite from the glitzy image of Dubai that was proliferating globally at the time. It provided a more authentic portrayal of what living in the UAE was really like.

Mostafa’s film starred several globally recognisable names in its cast, including Jason Flemyng, Natalie Dormer, Sonu Sood, Alexandra Maria Lara, Ahmed Ahmed and Javed Jaffrey. City of Life was, at the time, a calling card that the UAE was more than just a tourist destination and its photogenic landscape. Along with releases from the creatives such as Nayla Al Khaja, Nawaf Al Janahi, and Nujoom Alghanem, signalled the capacity of local creatives and the potential of their work to reach international audiences. The film was a springboard for a new generation of filmmakers who sought to tell oft-overlooked stories from the UAE and the wider region.

For a while, it seemed the country’s growth as a filmmaking hub would bolster both local and international projects. However, it would eventually tilt towards the latter, tilt towards the latter, making it easier for blockbuster productions to shoot and promote their works in the UAE, rather than those by local filmmakers.

The Abu Dhabi Film Commission as set up in 2009 to further boost appeal in bringing large projects to the UAE. The commission offers cashback rebates and other incentives for international productions. The move would be pivotal in bolstering an industry and the country’s GDP.

Denis Villeneuve in the Liwa desert filming Dune. Photo: Abu Dhabi Film Commission
Denis Villeneuve in the Liwa desert filming Dune. Photo: Abu Dhabi Film Commission

A study commissioned by ADFC in 2013 estimated that for every Dh1 invested in the production rebate programme, “Dh4.5 of GDP will be generated within the emirate of Abu Dhabi”. The economic impact of the programme in 2014, the study estimated, would be Dh82 million. Meanwhile in the neighbouring emirate, Dubai Film and TV Commission (DFTC) was launched in 2012 following a decree by the emirate’s crown prince, Sheikh Hamdan bin Mohammed bin Rashid Al Maktoum. The commission is dedicated to providing permits and offering a “one- stop shop”, as their website labels, for all production needs and “to ensure that filming in Dubai is seamless and attractive”.

These initiatives propelled the UAE as a filmmaking destination. In the past 13 years, many blockbusters have travelled to film in the UAE, including scenes that have gone on to become very popular. These include Salman Khan’s song sequence in Dabangg, which inspired many fans to shoot and share similar clips in UAE’s deserts, and Tom Cruise’s famous Burj Khalifa climb in the 2011 film Mission: Impossible – Ghost Protocol. The Liwa Desert had a prominent place in Star Wars Episode VII – The Force Awakens. In 2014, Unforgettable became the first Bollywood film to be produced in the UAE. The love story Humari Adhuri Kahani had a pivotal scene in the Dubai Miracle Garden. The breathless Etihad Towers scene in 2015’s Furious 7 remains one of the most riveting stunts in the franchise. The 2016 sci-fi film Star Trek Beyond would base its futuristic cityscapes in Dubai, with scenes shot in Meydan Racetrack, The Burj Al Arab, Sheikh Zayed Road, JLT and Downtown Dubai.

Tom Cruise on the set of Mission: Impossible Dead Reckoning - Part One in Abu Dhabi. Photo: Abu Dhabi Film Commission
Tom Cruise on the set of Mission: Impossible Dead Reckoning - Part One in Abu Dhabi. Photo: Abu Dhabi Film Commission

More recently, Abu Dhabi had a starring role in the Ryan Reynolds-starring 2019 action film 6 Underground, as well as the Pierce Brosnan's The Misfits in 2021. The vast sandy expanses in both instalments of Dune were shot in Abu Dhabi. Mission Impossible: Dead Reckoning, which was released earlier this year, was where the new Midfield Terminal at Abu Dhabi International Airport was seen by the public for the first time, and the 2023 Shah Rukh Khan thriller Pathaan had several exhilarating scenes shot in Dubai.

However, as the industry booms for Hollywood and Bollywood, the same cannot be said for local filmmakers, who have had a harder time screening their films locally. This is in part due to the cancellation of some of the topmost film festivals in the country, and while there are some that remain, there isn’t a film market that can fill the void they leave behind.

Creatives such as veteran Emirati actor Mansoor Alfeeli, who starred in the Emirati war film Al Kameen (2021), previously voiced to The National the importance of institutional support for local films and creatives.

“Unfortunately, there isn’t much support for local filmmakers,” he said earlier this year. “There needs to be more effort in backing our young talents. The production and distribution costs are an afterthought, which is discouraging many emerging talents.”

The cast of Furious 7 in a scene shot at Emirates Palace. Photo: Universal Pictures
The cast of Furious 7 in a scene shot at Emirates Palace. Photo: Universal Pictures

“Emirati films are also almost an afterthought for cinemas here. Our films screen in the morning or early afternoon when few people attend. The priority is given to foreign films.”

Yet, there is hope, particularly with the announcement of twofour54 Studios. The move has come as a new regional player is taking measures to position itself as a global filmmaking hub.

In 2018, Saudi Arabia lifted a 35-year-old ban on cinemas, and the move had wider repercussions than anyone could have imagined.

The revoked ban didn’t only encourage the construction of new cinemas. It signalled the beginning of a major industry within the kingdom, creating thousands of new jobs and legitimising an avenue of creative expression. Saudi Arabia is also offering cashback rebates and incentives to attract international productions. Meanwhile, Film AlUla’s studio complex is aiming to provide an ecosystem that makes it easy and accessible for films to carry out entire productions within the historic area. The first part of the complex encompasses an impressive 30,000 square metres.

It includes two world-class soundstages, production support buildings, workshops, a pyro and special effects building, catering facilities, a sound recording studio and a 6,500-square-metre backlot, which can which can be used for additional support facilities when big shoots require it.

For neighbouring countries vying to position themselves as a regional hub, such as the UAE, Saudi’s seriousness in boosting its film industry has sparked a sort of friendly competition, and twofour54 Studios can be interpreted as such. The move may prove to be beneficial for positioning the region as whole, instead of a singular country, as a global filmmaking destination. But while a race may be underway, it is important not to neglect local efforts and productions, which offer as much in boosting the creative economy as enticing blockbusters to the region.

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

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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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- an average of 2.1 children per woman is required to sustain population growth

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  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
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  • Submit their request
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Checking: the obsession or thoughts focus on some harm coming from things not being as they should, which usually centre around the theme of safety. For example, the obsession is “the building will burn down”, therefore the compulsion is checking that the oven is switched off.

Contamination: the obsession is focused on the presence of germs, dirt or harmful bacteria and how this will impact the person and/or their loved ones. For example, the obsession is “the floor is dirty; me and my family will get sick and die”, the compulsion is repetitive cleaning.

Orderliness: the obsession is a fear of sitting with uncomfortable feelings, or to prevent harm coming to oneself or others. Objectively there appears to be no logical link between the obsession and compulsion. For example,” I won’t feel right if the jars aren’t lined up” or “harm will come to my family if I don’t line up all the jars”, so the compulsion is therefore lining up the jars.

Intrusive thoughts: the intrusive thought is usually highly distressing and repetitive. Common examples may include thoughts of perpetrating violence towards others, harming others, or questions over one’s character or deeds, usually in conflict with the person’s true values. An example would be: “I think I might hurt my family”, which in turn leads to the compulsion of avoiding social gatherings.

Hoarding: the intrusive thought is the overvaluing of objects or possessions, while the compulsion is stashing or hoarding these items and refusing to let them go. For example, “this newspaper may come in useful one day”, therefore, the compulsion is hoarding newspapers instead of discarding them the next day.

Source: Dr Robert Chandler, clinical psychologist at Lighthouse Arabia

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Updated: May 09, 2024, 9:25 AM