A revenge thriller set in Gaza is among nine Arab films that will be screened at the Cannes Film Festival in May.
Once Upon a Time in Gaza will feature in the festival’s Un Certain Regard section. The film is set in 2007, when Hamas solidified its control over the Gaza Strip.
It tells the story of Yahya, a student who strikes up a friendship with Ousama, described as “a charismatic dealer with a big heart” in the film’s synopsis.
The two begin selling drugs out of a falafel store, but soon become locked in the crosshairs of a corrupt policeman. After Ousama is murdered, Yahya sets out for revenge. “His encounter with the killer alters everything,” the synopsis teases.
The film is directed by Gaza-born twins Tarzan and Arab Nasser, who are known for their 2020 romantic drama Gaza Mon Amour. That film won awards at the Toronto Film Festival and the Fribourg International Film Festival, among others.
Other Arab films are also screening at this year’s Cannes festival, which runs from May 13 to 24. They include Eagles of the Republic by Swedish-Egyptian filmmaker Tarik Saleh. It revolves around a fictional Egyptian actor George El-Nabawi, who falls into public disgrace. “On the verge of losing everything, George is forced to accept an offer he can't refuse,” the synopsis reads. The film is running in competition.
French filmmaker Hafsia Herzi, who has Tunisian and Algerian roots, is presenting La Petite Derniere, also in the festival’s competition. The film is an adaptation of the 2020 book by Fatima Daas. A coming-of-age story, it revolves around the youngest child of a family of Algerian immigrants who joins a prestigious preparatory school. “But as she moves away from family traditions and begins her life as a young woman, she discovers new codes,” the synopsis reads.
Egyptian filmmaker Morad Mostafa will present Aisha Can’t Fly Away Anymore in the Un Certain Regard section. The film is set in Cairo and its titular protagonist is a 26-year-old Sudanese caregiver for elderly patients. It delves into the nuances of migrant society in Cairo, highlighting the strained relationships between different groups.
Promised Sky by French-Tunisian director Erige Sehiri will open the Un Certain Regard section. Sehiri is known for her poignant character-driven stories, and her latest film is no different. It is inspired by real events in Tunisia in which sub-Saharan migrants were attacked in the media, leading to violence. The film follows Marie, a 40-year-old Ivorian pastor and former journalist. Sehiri's previous feature, Under the Fig Trees (2021) won awards at the Taipei Film Festival and the Pingyao International Film Festival.
Iranian filmmaker Sepideh Farsi's documentary Put Your Soul on Your Hand and Walk will be screened. The film centres on video conversations between Farsi and Palestinian photojournalist Fatima Hassouna in Gaza and paints a portrait of life during war.
Hassouna was killed by an Israeli air strike in April. The attack on Hassouna’s family home in Gaza city occurred a day after the film’s official selection was announced by Acid, a Cannes parallel section dedicated to independent cinema. Nine of her family members also died in the strike.
The President's Cake by Iraqi filmmaker Hasan Hadi will have its world premiere at the festival in the Directors' Fortnight parallel section. The film follows nine-year-old Lamia, who must collect ingredients to bake a cake in honour of Saddam Hussein's birthday – or face severe consequences. The film stars Baneen Ahmad Nayyef, Sajad Mohamad Qasem, Waheed Thabet Khreibat and Rahim AlHaj.
Palestinian actor Tawfeek Barhom's I'm Glad You're Dead Now will screen in the Short Films Competition. The film is Barhom's directorial debut and he also stars in it alongside Ashraf Barhom. The film tells the story of two brothers who return to an island from their childhood where long-buried secrets resurface, forcing them to face a haunting past that ties them together.
L'Mina by Moroccan filmmaker Randa Maroufi is screening as part of the Critics' Week short films competition. The film centres on the Moroccan coal mining city Jerada and a rebellion rumbling within the local population.
The Good Liar
Starring: Helen Mirren, Ian McKellen
Directed by: Bill Condon
Three out of five stars
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
Fire and Fury
By Michael Wolff,
Henry Holt
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
First Person
Richard Flanagan
Chatto & Windus
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett
“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche
“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox
“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite
“I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy
“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
MATCH INFO
Tottenham Hotspur 1
Kane (50')
Newcastle United 0
'Hocus%20Pocus%202'
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Teaching in coronavirus times
South Africa v India schedule
Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg
ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion
T20Is: 1st T20I Feb 18, Johannesburg; 2nd T20I Feb 21, Centurion; 3rd T20I Feb 24, Cape Town
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Directed by: Craig Gillespie
Starring: Emma Stone, Emma Thompson, Joel Fry
4/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
The five pillars of Islam
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
ARGYLLE
%3Cp%3EDirector%3A%20Matthew%20Vaughn%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Bryce%20Dallas%20Howard%2C%20Sam%20Rockwell%2C%20John%20Cena%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
Bugatti Chiron Super Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,600hp
Torque: 1,600Nm
0-100kph in 2.4seconds
0-200kph in 5.8 seconds
0-300kph in 12.1 seconds
Top speed: 440kph
Price: Dh13,200,000
Bugatti Chiron Pur Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,500hp
Torque: 1,600Nm
0-100kph in 2.3 seconds
0-200kph in 5.5 seconds
0-300kph in 11.8 seconds
Top speed: 350kph
Price: Dh13,600,000
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now