Later this month, a free online film festival will run that is dedicated to independent films both from and about Iraq.
The Independent Iraqi Film Festival will screen a total of 13 films between Friday, August 21, to Friday, August 28.
The free and online programme will screen films at 7.30pm UAE time throughout the festival via its official website.
The festival is run by a team of volunteers, including Shahnaz Dulaimy, a feature film editor who has worked on a number of award-winning productions including Naji Abu Nowar's Theeb and Annemarie Jacir's When I Saw You.
Also involved is Israa Al-Kamali, a poet whose work explores themes of identity, exile, trauma and deconstructing language; Ahmed Habib, who is part of the editorial team of Shakomako.net; and Roisin Tapponi, an Irish-Iraqi writer who founded the Habibi Collective, a platform dedicated to shining a spotlight on female filmmakers in the Middle East.
“The essence of what we want to do through IIFF is to empower directors, actors, screenwriters, producers, designers, sound artists and other creatives to tell the story of Iraq, the resilience of its people, and the breadth of its culture to a global audience,” the organisers said in statement posted on the festival's Instagram page.
The festival’s organisers launched an open call for submissions from Iraqi filmmakers in early June. Following the submission deadline on June 21, the team went through more than 80 submissions.
What are some of the films screening?
The programme includes a number of features by established filmmakers, including the thriller Baghdad in My Shadow by the director Samir. The film was presented out of competition at the Locarno Film Festival in 2019. It brings together three different characters who visit an Iraqi cafe in London.
The festival also features the documentary Mirrors of Diaspora, by Kasim Abid, a story of seven Iraqi artists who live outside the country, detailing their exile, creativity, alienation, memories and nostalgia.
Mohamed Al-Daradji's 2008 War, Love, God and Madness will also be streamed: the film follows the director's efforts in making a film in Iraq during the war after having been outside of the country for many years.
There are also a number of short films by up-and-coming filmmakers scheduled to screen during the festival, including Sabeya by Dhyaa Joda, Mouthwash by Reman Sadani and Um Abdullah by Sahar Al Sawaf.
There will also be a talk on Sunday, August 23 featuring members of both the Habibi Collective and Shakomako.net, discussing the power of film to inspire social change.
For more information about the festival programme, visit iiffestival.com
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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
