Zac Efron and Jessica Alba are back with a fifth installation of the Dubai Presents series of trailers by Dubai Tourism, directed by award-winning filmmaker Craig Gillespie (Cruella).
Dubai: A Riveting Mystery is set to an exciting music score and features action-packed sequences starring the two Hollywood stars.
It begins at Dubai Opera, where Alba, playing a professor, is making a speech. "You have some interesting theories," says one character after she's finished.
"I wouldn't exactly call them theories," Alba's character replies, as Efron, who plays an archeologist, approaches to ask for a photo with the young professor.
"Sometimes the undiscovered is right in front of you," read the subtitles.
The pair then embark on an adventure to solve an undetermined mystery that results in a car chase from the alleyways of Al Seef, over the towering Downtown Dubai skyline and through the desert dunes.
There's a splash of comedy, as Efron insists on driving backwards. "How is your instinct to drive in reverse?!" asks a panicked professor.
"I don't know," shouts the archeologist, his voice breaking. "Just, they're in front of us!"
We're also shown glimpses of Souk Madinat Jumeirah, Jumeirah Al Qasr and the Museum of the Future.
"Only the past can reveal the future," say the subtitles.
What is the Dubai Presents campaign?
This is the fifth video to be released by Dubai Tourism. The trailers have all been directed by Gillespie.
The fourth came out on September 22. Dubai Presents: A Captivating Saga, a one-minute video, takes a closer look at the city's hidden gems. It also includes more traditional activities, such as desert safari, camel trekking and sailing on traditional abras, while also showing the historical Al Fahidi neighbourhood.
The third video came out on September 8. In Dubai Presents: A Brand New You, Zac Efron meets his future, older self. Following the theme of a buddy comedy, the clip, which lasts one minute and 36 seconds, sees Efron wandering around the emirate’s biggest attractions with his future self.
Dubai Presents: A Romance to Remember came out on August 11. Alba and Efron appear as tourists visiting the city, destined to cross paths after a mix-up leads to them having each other’s bags, which contain contrasting lists of things to do in the emirate.
The first video in the series came out on August 5 and was called Dubai Presents: A Five-Star Mission, which was told in the form of a spy thriller. In that video, the duo skydive off the Burj Al Arab, take a dip in the seven-star hotel's pool, dine at romantic restaurant Pierchic and pose in front of the Museum of the Future.
Dubai Presents is being distributed in 27 countries and 16 languages.
The Good Liar
Starring: Helen Mirren, Ian McKellen
Directed by: Bill Condon
Three out of five stars
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
