The Carthage Film Festival rolled out its red carpet for a special screening on Sunday, but the guests of honour weren't actors, influencers or dignitaries – they were a group incarcerated men and women in the Oudhna prison in Ben Arous, just south of Tunis.
The inmates had been invited to participate in the 7th Cinema in Prison programme as part of the festival, which brings art films and documentaries to those behind bars in co-operation with the Justice Ministry and the World Organisation Against Torture (OMCT).
In a large gymnasium, about 200 prisoners sat in rows asCaptains of Za'atari, a documentary by Egyptian filmmaker Ali El Arabi, played on a cinema-sized screen. The film follows two young Syrian men in the Zaatari refugee camp in Jordan over the course of eight years as they pursue their dream of becoming professional footballers, while getting to grips with the harsh reality of their circumstances.
The young protagonists face seemingly insurmountable barriers on their way to success – where they were born, their lack of education, their poverty – challenges of circumstance El Arabi said he felt reflected in the lives of his audience that day. Captains of Za'atari was the only Arab film at this year’s Sundance Film Festival and won Best Arab Documentary at El Gouna Film Festival last month.
"Today I can’t focus as a director," El Arabi said. "I feel I’m here as a human. It was a chance to show my brothers and sisters here that they can start again. I told them: 'One day you’ll be outside, and you have to be ready for your opportunities when they come.'"
The audience, which received the movie with boisterous applause, shared his sentiments.
One inmate, 38, said: "Just like the characters of the movie were able to reach their dream even though their country is at war, the same dream could also exist for us, and we could do the same when we get out."
This year's prison programming, with screenings in six facilities around the country, will have an exciting new element, Gabriele Reiter, the director of OMCT's Tunis office, said.
"This year we aren't going into juvenile detention centres, but rather the minors will be joining us at the Cite de la Culture, the festival's main venue, and they will have the opportunity to participate where the limelight is."
But the impact of the initiative is felt long after the credits roll. Reiter said the trust built between her organisation, the film festival, and the prison administration over the past seven years has helped to facilitate the expansion of literacy programmes and mental health care, and opened the door to conversations about ill treatment in prison.
"I think prison administration would be the first to say that current conditions for detention are not up to standard," Reiter said after the event.
OMCT often represents those who fall victim to ill treatment while incarcerated. "There is this relationship of trust where we can actually see where some difficult situations or problematic issues would lay with individual cases and try to find solutions together."
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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
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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
UAE currency: the story behind the money in your pockets
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