The director of the hit Liam Neeson film Taken, Pierre Morel, has helmed an Emirati action flick scheduled to be released on November 25 across the GCC.
Called Al Kameen (The Ambush), the film is based on the true story of a daring mission by a group of Emirati soldiers who set off to rescue their compatriots trapped by rebel fighters in a mountainous valley.
Entertainment company Image Nation Abu Dhabi, which is co-producing the film with AGC International, an arm of AGC Studios in the US, released the first trailer for the film on Monday. It comes after a 42-second action-packed teaser was released in October, which showed Emirati soldiers in the midst of a fierce gun battle as insurgents surround them.
Written by Brandon Birtell (Furious 7) and Kurtis Birtell (Medal of Honour) in close consultation with the soldiers involved in the real-life ambush situation that inspired the plot, Al Kameen was entirely shot in the UAE. It is one of the biggest Arabic feature films produced in the GCC, with more than 400 cast and crew, Image Nation Abu Dhabi said. The lead cast is made up of all Emirati actors, including Marwan Abdullah Saleh, Khalifa Albhri, Khalifa Al Jassem and Mohammed Ahmed.
“Al Kameen tells the incredible story of a small group of soldiers demonstrating courage, heroism and brotherhood in unimaginable circumstances. Working with a fantastic cast and crew in the stunning natural landscapes of the UAE, we have created a truly compelling story that is true, both visually and culturally, to its real-life inspiration," Morel said.
Hana Kazim, manager of local film and television at Image Nation Abu Dhabi and Al Kameen's development executive, compared the film to Hollywood action flicks Black Hawk Down, Saving Private Ryan and Dunkirk.
"The film is unlike anything we have done before in the UAE – the production featured the largest-ever cast and crew for an Arabic-language production in the GCC, bringing together local, regional and international talent to tell this inspirational narrative," she said.
Image Nation Abu Dhabi said a team of Emirati filmmakers and cultural consultants were also involved in the production.
Morel's 2008 film Taken stars Neeson as an ex-CIA agent who mercilessly hunts down human traffickers who've kidnapped his daughter and her friend while on holiday in France. The film was a massive global hit, raking in $226.8 million against a production budget of $25 million. The French director's last film was the Jennifer Garner vigilante action movie Peppermint, released in 2018.
Besides Emirati films, Image Nation Abu Dhabi has produced a number of international hits, including the Oscar-winning 2011 drama The Help and the Denzel Washington movie Flight in 2012.
Al Kameen is in cinemas across the region from Thursday, November 25
Read more
Image Nation Abu Dhabi and Israel Film Fund team up to support UAE and Israeli filmmakers
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
The five pillars of Islam
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Stage 7:
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2. Sam Bennett (IRL) Deceuninck-QuickStep - same time
3. Phil Bauhaus (GER) Bahrain Victorious
4. Michael Morkov (DEN) Deceuninck-QuickStep
5. Cees Bol (NED) Team DSM
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1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28
2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35
3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02
4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
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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