The people of Gaza learnt to dress their wounds with hope long before October 7. After every bombardment, when the dust has settled, they greet each other in the streets with affirmations of a better future – of peace, of reconstruction, of freedom. For many, the only way to persevere is to look upon rubble and see an image of what it will look like when their home is restored to its former glory.
And perhaps the brightest smile in Gaza belongs to Alaa Meqdad. He's a disabled dwarf and father of two, and when he walks the streets to see what food may be available for his family each day, he's greeted by adults and children alike, who look upon him as both a local celebrity and a friend.
That's because Meqdad, better known as Aloosh the Clown, has made it his purpose to bring joy.
Even amid the war, he continues his mission. The Clown of Gaza, the vital debut feature of emerging Palestinian filmmaker and fellow Gaza resident Abdulrahman Sabbah, documents Aloosh the Clown's life during wartime, as he brings laughter to children wherever he finds them, whether along the beach or in a hospital bed.
Perhaps Meqdad is so adept at staying positive even under the weight of immense pain because, long before the war, he was in personal turmoil due to his condition.
“The children beat me, throwing stones at me, insulting me,” Meqdad says in the film of his own childhood. But he pushed on at his parents' behest, until one day his positive attitude brought him love instead of derision.
Since October 7, many stories about Gaza have been released, most of which were filmed or take place before the war began. Once Upon a Time in Gaza, for instance, takes place in the 2000s, while Yalla Parkour ends just before the conflict began.
From Ground Zero, the Oscar-shortlisted collection of 22 short films about Gaza, released last year, and is one of the rare films that shows the Palestinian experience in Gaza amid the war. The Clown of Gaza is a direct outgrowth of that project, the first release of the Ground Zero+ initiative, filmed in 2024 and 2025.
There is, as there must be, unimaginable pain and devastation on display in The Clown of Gaza. In between scenes of Meqdad triumphantly bringing his family fresh tomatoes and searching for brightly coloured fabrics from which he can make clothing suitable for a clown, he recounts moments of the war.
Meqdad remembers, at one point, as people fled the strikes in the north of Gaza, walking alongside a man pushing his mother in a wheelchair. Snipers killed the man. All Meqdad could think was, who will push the mother? As he looked around, he realised no one could take the chance – because they likely would be shot by the same sniper if they did.
"So I kept walking," Meqdad says. "I just kept walking."
The worst days, he says, often come right after his most successful performances.
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
“The hardest thing is to play with a child who then dies the following day. You see the joy in the parents' eyes as the next day they tell you that she loved you very much – that she was happy with you,” Meqdad says.
Sometimes, in an act of remembrance, parents announce the death by sharing a photo of the last time their child was happy. Sometimes, those photos are of them next to their favourite clown.
All Meqdad can do, he says, is carry on, and be there for the children who remain. Because even in the darkest moments, someone has to show them how to keep smiling.
The Clown of Gaza premiered this week at the Amman International Film Festival
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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
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5