Once Upon A Time In Gaza will be featured in the Un Certain Regard section of the Cannes Film Festival in May. Photo: BAC Films
Once Upon A Time In Gaza will be featured in the Un Certain Regard section of the Cannes Film Festival in May. Photo: BAC Films
Once Upon A Time In Gaza will be featured in the Un Certain Regard section of the Cannes Film Festival in May. Photo: BAC Films
Once Upon A Time In Gaza will be featured in the Un Certain Regard section of the Cannes Film Festival in May. Photo: BAC Films

Gaza crime thriller among nine Arab films to be shown at Cannes Film Festival


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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.

Eagles of the Republic, directed by Tarik Saleh, will be running in competition. Photo: Playtime
Eagles of the Republic, directed by Tarik Saleh, will be running in competition. Photo: Playtime

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.

Morad Mostafa's Aisha Can’t Fly Away Anymore explores African migrant society in Cairo. Photo: Arab Culture Fund
Morad Mostafa's Aisha Can’t Fly Away Anymore explores African migrant society in Cairo. Photo: Arab Culture Fund

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.

Palestinian photojournalist Fatima Hassouna is the central figure in Put Your Soul on Your Hand and Walk. Photo: Sepideh Farsi
Palestinian photojournalist Fatima Hassouna is the central figure in Put Your Soul on Your Hand and Walk. Photo: Sepideh Farsi

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.

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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