In Elio, a boy is transported to a utopia in the middle of the galaxy. It’s called the Communiverse, a place where aliens from across the stars joyously share the secrets of the universe. For young Elio, it’s a dream come true.
Yonas Ascuncion Kibreab, the 14-year-old Filipino-Eritrean American actor who plays the title role, once had a moment like that, too. It was the day he went to Pixar Animation Studios in Emeryville, California.
Kibreab tells The National: “That campus is so magical. Being there, it’s almost like you’re living in a Pixar movie. All the people there are so cool and creative – I’m just so grateful I got to go there.”
While he’s now one of the handful of child actors to ever lead a Pixar movie, he never thought it possible he’d get there. Growing up, he wanted to be a professional tennis player – though he did watch the film Up over and over, crying each time.
“I started playing tennis when I was around three, and I played until I was 12. But I loved it so much that I would make funny tennis-related videos,” says Kibreab.
The US Tennis Association saw his work, inviting him to the US Open in New York to interview the top tennis players.
“I was like, ‘oh heck yeah’. That was the dream. But my parents saw me doing the interviews, and they thought, ‘I think he could be a good actor’. So I got an agent, did a commercial audition, and now I’m here,” Kibreab says.
In the character of Elio, who his Armenian-American co-director Madeline Sharafian describes as “the world's weirdest kid”, Kibreab related most to his active imagination, outgoing personality, and the fact that he doesn’t care what people think. “I think that’s his superpower. It was never hard to go into Elio’s character, because he’s like me in a lot of ways.”
When Kibreab auditioned for the role, he didn’t have the script, which he found thrilling. “It was the coolest thing. I could imagine what this movie was – what my character looked like. And all the aliens and the amazing universe that Pixar’s animators had created. It was so special because it’s something no one had ever seen before,” he continues.
In the three years that he played Elio, from the age of 11 until 14, he bonded with his character to the point that, to play the most emotional scenes, he didn’t have to think of any sad moments in his own life.
“It was Elio who really helped me. I just had to think of Elio’s story. There were so many deep things for me. When he’s crying in the story, honestly, just that itself made me cry,” says Kibreab.
In the film, however, Kibreab actually plays two characters – both Elio, and the AI clone of Elio made by the ship’s computer in the Communiverse. The clone travels back to Earth and takes his place, living with his aunt and pretending to be him.
“I feel like other Elio is a little bit creepier,” says Kibreab. “The directors were like, ‘have you seen any horror movies?' I'm like, Yeah, I have!’ So they told me, ‘just try to do your creepiest voice.'”
The young actor got so into the role, that he suggested to the directors that they record both characters at the same time, with him switching back and forth between playing both versions without a break.
“They're like, wow, that's a cool idea. Let's try it,” says Kibreab.
In the years that he recorded for the role, Kibreab started to grow up behind the scenes – so fast he hardly noticed until he went to the film’s premiere. When he looked up at the screen, he remembered how different Elio was when he auditioned for him – how unsure of himself he was. But the character in the finished product is different – a reflection of the young man he’s becoming.
“He has more confidence now than he did. When I watched the movie, I kind of teared up a little bit, because I really felt how Elio is feeling,” says Kibreab.
Elio is in cinemas now across the Middle East
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RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
How Beautiful this world is!
Fight card
Preliminaries:
Nouredine Samir (UAE) v Sheroz Kholmirzav (UZB); Lucas Porst (SWE) v Ellis Barboza (GBR); Mouhmad Amine Alharar (MAR) v Mohammed Mardi (UAE); Ibrahim Bilal (UAE) v Spyro Besiri (GRE); Aslamjan Ortikov (UZB) v Joshua Ridgwell (GBR)
Main card:
Carlos Prates (BRA) v Dmitry Valent (BLR); Bobirjon Tagiev (UZB) v Valentin Thibaut (FRA); Arthur Meyer (FRA) v Hicham Moujtahid (BEL); Ines Es Salehy (BEL) v Myriame Djedidi (FRA); Craig Coakley (IRE) v Deniz Demirkapu (TUR); Artem Avanesov (ARM) v Badreddine Attif (MAR); Abdulvosid Buranov (RUS) v Akram Hamidi (FRA)
Title card:
Intercontinental Lightweight: Ilyass Habibali (UAE) v Angel Marquez (ESP)
Intercontinental Middleweight: Amine El Moatassime (UAE) v Francesco Iadanza (ITA)
Asian Featherweight: Zakaria El Jamari (UAE) v Phillip Delarmino (PHI)
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.
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
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
