One day after its leak online, the official trailer of the much-awaited Spider-Man: No Way Home was released on Monday at the ongoing CinemaCon in Las Vegas.
“You’ve waited long enough ... I told you, you weren’t ready,” star Tom Holland shared on Instagram, along with the trailer, which shows the British actor return as the superhero along with Zendaya as his love interest MJ, Jacob Batalon as his best friend Ned Leeds, and Marisa Tomei as Aunt May.
The official Twitter account of the film seemed to make light of the trailer's leak on Sunday.
“Shout-out to the real ones who are watching the trailer for the first time right now,” it posted.
The No Way Home trailer confirms what many fans have been speculating, that the film will bring back villains of previous Spider-Man films, including Alfred Molina’s Doctor Octopus, Jamie Foxx’s Electro and Willem Dafoe’s Green Goblin.
Fans have also been petitioning for the return of actors Tobey Maguire and Andrew Garfield, who have played the superhero in their own franchises in the past, but the new trailer gives no such indication, for now.
In the three-minute trailer clip, we see Holland's Parker, whose identity as the superhero was revealed in 2019's Spider-Man: Far From Home, become disillusioned with the exposure and the danger it caused his loved ones.
“For the record, I never wanted to lie to you,” Parker tells MJ. “But how do you tell somebody you are Spider-Man?”
He then turns to Doctor Strange, played by Benedict Cumberbatch, for help. Strange helps him cast a spell that will undo the reveal of Parker's true identity. But this unleashes new dangers as villains from the past, including Doctor Octopus, return to cause chaos.
“The problem is you're trying to live two different lives. The longer you do it, the more dangerous it becomes,” Strange warns Parker in the clip.
Unveiling the trailer on Monday, Sony Pictures boss Tom Rothman, acknowledged Sunday's trailer leak at CinemaCon.
“It deserves to be seen in the high-quality finished form in which it was made,” he told the gathering.
Spider-Man: No Way Home is set to be released globally on Friday, December 17
The specs
Engine: 3.9-litre twin-turbo V8
Transmission: seven-speed
Power: 620bhp
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Price: Dh898,000
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Abu Dhabi card
5pm: Handicap (TB) Dh100,000 2,400m
5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m
6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m
6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m
7pm: Handicap (PA) Dh85,000 1,600m
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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
Zayed Sustainability Prize
The five pillars of Islam
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