Brian Tee as Clarke and Nicole Kidman as Margaret in Expats. Photo: Amazon Studios
Brian Tee as Clarke and Nicole Kidman as Margaret in Expats. Photo: Amazon Studios
Brian Tee as Clarke and Nicole Kidman as Margaret in Expats. Photo: Amazon Studios
Brian Tee as Clarke and Nicole Kidman as Margaret in Expats. Photo: Amazon Studios

Expats review: Nicole Kidman drama is an insightful look at life abroad


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In many ways, it's fitting that Amazon Prime Video's new miniseries Expats is set in Hong Kong.

What better place to tell the story of a group of strangers trying to live full lives in their temporary homes than in a thriving former British territory that itself is still in a state of flux politically and socially?

Through the stories of three very different American women whose lives become inextricably linked by fate, Expats weaves together tales of love, loss, regret and our ultimate human desire to belong – somewhere, anywhere.

Anchoring the story is Nicole Kidman's Margaret, a landscape architect who's put her career on hold to join her husband, Clarke (Brian Tee), in Hong Kong along with their three children. Together, along with their Filipina live-in nanny Essie (Ruby Ruiz), they live in a luxury high-rise called The Peak.

Their neighbour, Hillary (Sarayu Blue), Margaret's best friend, is a successful make-up artist who has so far masked her floundering marriage with her husband David (Jack Huston).

While at a yacht party with her family one day, Margaret bumps into Mercy (Ji-young Yoo), a sprightly South Korean-American graduate trying to find her place in the world. Impressed by Mercy's easy camaraderie with her youngest son Gus, Margaret asks her if she'd like to babysit the naughty toddler. They decide to then meet at a night market a few days later.

It is at this busy market that Gus goes missing while in Mercy's care. The incident then sets off a series of tragic events as relationships become undone, loyalties are tested and long-concealed wounds are exposed.

Margaret, who had once pleaded with her husband to return home to the US, now can't imagine leaving the city without her lost son. As she unravels, she does not see the effect her grief is having on her two other children and her husband who's desperately trying to hold the family together.

Hillary, meanwhile, attempts but fails to reconnect with her estranged husband, and is about to resign herself to the fact that sometimes people just grow apart. But the arrival of her mother soon convinces her that the answer might lie in her traumatic upbringing.

Sarayu Blue, left, and Sudha Bhuchar in the show. Photo: Amazon Studios
Sarayu Blue, left, and Sudha Bhuchar in the show. Photo: Amazon Studios

Hillary is unaware her husband is having a torrid affair with Mercy who, following Gus's disappearance, is set on a path of self destruction.

Along the way, we are introduced to a number of a characters, each adding layers to our three main characters' lives.

But Expats really finds its footing in the fifth episode. With a run-time of almost two hours, this is where Wang peels back the curtain on the lives of the characters we've seen hovering in the background since the beginning of the show.

Essie, Margaret's live-in maid, is as devastated by Gus's disappearance, but quietly hides her pain, distracting herself with video calls to her son and his newborn in the Philippines. And Puri, Hillary's live-in maid, dreams of one day becoming a pop star, and is preparing to audition for a reality show that could change her life.

Amelyn Pardenilla as Puri. Photo: Amazon Studios
Amelyn Pardenilla as Puri. Photo: Amazon Studios

Set in 2014, the show also takes us right in the middle of the Umbrella Movement, starkly showing us the struggles of Hong Kong residents as they wage a losing fight against much bigger powers.

That sense of displacement eventually hangs over all the characters in the series, intersected with themes of grief, loss, privilege and womanhood.

Wang, who directed the acclaimed 2019 drama The Farewell, helms all six episodes, adapting the story from the 2016 novel, The Expatriates, by Janice Y K Lee.

Ji-young Yoo as Mercy and Jack Huston as David. Photo: Amazon Studios
Ji-young Yoo as Mercy and Jack Huston as David. Photo: Amazon Studios

Playing out like a six-hour long film, Wang takes her time to set each scene as her scope enlarges with each episode as new stories are introduced. With a cinematic flourish that echoes the works of the great Wong Kar-wai, she frames her characters – and the city of Hong Kong – with great intimacy allowing the emotions to slowly build up.

EXPATS
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Wang also beautifully captures the weird power dynamics that exists between the affluent and their helpers, who are also like family members. In Margaret's family, for example, her children constantly ask for Essie, much to Margaret's dismay – something many expat families anywhere in the world will be able to identify with.

While Kidman shines as Margaret, the star of the show is Blue, who delivers a career-defining performance as someone torn between expectations and her own desires. Feisty yet insecure but always full of heart, her Hillary, who we later learn is actually Harpreet, is a joy to watch.

Expats is dark. But it is a show that's centred on grief. It is also a nuanced study of choices and regrets. We are all victims of the decisions we make, it tells us. And how we deal with the circumstances ultimately makes us who we are.

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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 specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Pari

Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment

Director: Prosit Roy

Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani

Three stars

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

The Vines - In Miracle Land
Two stars

Abu Dhabi race card

5pm: Maiden (PA) | Dh80,000 | 1,600m
5.30pm: Maiden (PA) | ​​​​​​​Dh80,000 | 1,400m
6pm: Liwa Oasis (PA) Group 2 |​​​​​​​ Dh300,000 | 1,400m
6.30pm: Arabian Triple Crown Round-2 (PA) Group 3 | Dh300,000 | 2,200m
7pm: Wathba Stallions Cup (PA) Handicap | Dh70,000 | 1,600m
7.30pm: Maiden (TB) |​​​​​​​ Dh80,000 | 2,200m

CHELSEA SQUAD

Arrizabalaga, Bettinelli, Rudiger, Christensen, Silva, Chalobah, Sarr, Azpilicueta, James, Kenedy, Alonso, Jorginho, Kante, Kovacic, Saul, Barkley, Ziyech, Pulisic, Mount, Hudson-Odoi, Werner, Havertz, Lukaku. 

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

EXPATS
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Updated: February 20, 2024, 5:48 AM