Cosplayers watching the film 'Black Panther' in 3D in Kenya in 2018. The format peaked in the wake of James Cameron’s record-breaking 'Avatar' in 2009. AFP
Cosplayers watching the film 'Black Panther' in 3D in Kenya in 2018. The format peaked in the wake of James Cameron’s record-breaking 'Avatar' in 2009. AFP
Cosplayers watching the film 'Black Panther' in 3D in Kenya in 2018. The format peaked in the wake of James Cameron’s record-breaking 'Avatar' in 2009. AFP
Cosplayers watching the film 'Black Panther' in 3D in Kenya in 2018. The format peaked in the wake of James Cameron’s record-breaking 'Avatar' in 2009. AFP

Did Covid-19 kill the 3D cinema or is the format just a con?


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It has undoubtedly been a tough couple of years for cinemas, with widespread global closures caused by the pandemic. However, as theatres around the world slowly begin to return to something approaching normal service, it looks like there could be one long-term casualty of Covid-19: the 3D film.

The market for 3D has been in decline for several years. The format peaked in the wake of James Cameron’s record-breaking Avatar in 2009 with the 3D version accounting for 72 per cent or $1.35 billion of its total gross, according to boxofficemojo.com.

It has, however, been mostly downhill since, with a steady annual decline in 3D box office share every single year since 2010, and declining receipts too since 2016’s $8.8bn peak, according to the American Motion Picture Association's annual Theme report.

The reason for that could be that when Avatar smashed every record, studios and cinemas alike saw a cash cow. They couldn’t wait to jump on the bandwagon, pushing out hastily made 3D movies and bumping up the ticket price. The problem was that while Avatar was genuinely unique, most of the films that came in its wake were second-rate afterthoughts. Audiences quickly felt ripped off, and the script for the format's demise was already written.

By 2021’s Theme report, the global 3D box office made up only 6 per cent of the previous year’s receipts. Of course, 2020 wasn’t a regular year, but in 2019, the last year when cinemas were operating normally pre-Covid, the figure was already down to 15 per cent. In 2019, 3D receipts of $6.5 billion, meanwhile, were below 2010 levels, despite a trend through most of the last decade of more 3D versions of films being released, more 3D screens opening up, and overall box office receipts rising.

The key thing you need to know about 3D cinema is it's as old as cinema, and there's a reason why it's failed on so many different occasions
Mark Kermode,
movie critic

It’s not only the box office numbers that have made grim reading for 3D enthusiasts recently. By 2016, every major TV manufacturer had stopped producing 3D TVs. The same year, speaking at a panel at CineEurope, Jeffrey Katzenberg, co-founder of DreamWorks Animation, announced: “We blew it on 3D. It was a game-changing opportunity for the industry.”

The following year, IMAX, which had been a key player in popularising 3D with its giant screens, announced it would now be focusing on 2D. Greg Foster, chief executive of IMAX Entertainment, told investors: “It’s apparent that the demand for 2D is starting to exceed that of 3D, and we’ll be looking to keep more of our films in 2D as a result.”

Following the wide 2021 release of Black Widow in IMAX cinemas with no 3D option – the first Marvel film since 2011’s Iron Man II to release without IMAX 3D – the company issued a statement saying that it remained interested in screening 3D IMAX movies when the “important mix of filmmaker intent and audience demand is there”. The implication would seem to be that currently it isn’t.

Disney did not release a 3D version of Marvel's 'Black Widow' this year. AP
Disney did not release a 3D version of Marvel's 'Black Widow' this year. AP

So can we officially pronounce 3D dead? Perhaps not just yet.

Jonathan Sabin, the head of 3D conversion specialists Variety Films and director of the documentary 3D Town, insists we shouldn’t read too much into the end of 3D TV manufacture. “New 3D projectors continue to be made every year, the latest ones with 4K and HDR. Traditional flat panel TVs with 3D functionality have been discontinued by most manufacturers, but if you count projectors, 3D TVs have never stopped being made.”

The continued existence of projectors is all very well, but if the studios aren’t releasing films to show with them, it returns to the realms of gimmick.

Filmmaker and Think in 3D author Clyde De Souza is one of the UAE’s leading advocates of 3D, and was a key technical adviser at twofour54 Abu Dhabi’s 3D Lab, which opened in 2011, although no longer operational.

He concedes that in cinemas 3D is struggling, a situation undoubtedly worsened by Covid and illustrated by the fact that of the many exhibitors The National reached out to for this story across the Middle East, Europe and the US, not a single one was prepared to go on the record about the current state of the 3D box office.

De Souza also admits that 3D TVs are now a part of history, but he hasn’t given up on the platform.

“I feel that the future is going to be VR eyewear,” he explains. “There’s a new one, the HTC Vive Flow, which is just like a pair of glasses, not those big, bulky VR headsets. Apple and Google have their own versions on the way too. It’s just like being in an IMAX 3D, but you can put it in your pocket.

VR headsets could be the future, but the current crop or big and bulky. AP
VR headsets could be the future, but the current crop or big and bulky. AP

"I can’t understand why over-the-top streamers like Netflix and Disney aren’t putting 3D versions of their content out there for users of these devices, but I think there’s definite potential there.”

The VR headset is surely a somewhat different experience to that of a cinema, however. It’s a solitary affair, unlike the communal experience of sharing a film with others in a darkened room.

It’s been said before, usually about every 30 years after 3D cinema briefly surges in popularity, as it did in the 1920s, '50s and '80s, but it looks right now like 3D in cinemas could be headed for the exit. The format was already divisive with cumbersome glasses, inflated prices, oft-reported headaches and unsuitability for those with certain sight problems. A rush to go back to the format after an 18-month break seems unlikely, particularly if reusable glasses in post-pandemic cinemas are a possibility.

It will almost certainly live on through personal VR or gaming devices. Perhaps Cameron could even ride in and save the genre in cinemas with his eventual Avatar sequel, currently slated for December 2022 after numerous delays.

“The key thing you need to know about 3D cinema is it's as old as cinema, and there's a reason why it's failed on so many different occasions," movie critic Mark Kermode says. "If you look at other innovations in cinema [and say] ‘Oh, it's like sound, it's like colour.’ No it isn't.

"On three, four separate occasions, 3D was foisted on the public and it didn't work, and the reason it didn't work was not that it wasn't technologically good enough," he says.

“The fact of the matter is that when you watch a 3D movie, you aren't seeing in 3D. You never, in the real world, see like that.

"Have you ever seen a film that you thought was really great, but wished it was in 3D? 3D doesn't work. The reason is that, in the end, it's a con."

Hunger and Fury: The Crisis of Democracy in the Balkans
Jasmin Mujanović, Hurst Publishers

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

What is cyberbullying?

Cyberbullying or online bullying could take many forms such as sending unkind or rude messages to someone, socially isolating people from groups, sharing embarrassing pictures of them, or spreading rumors about them.

Cyberbullying can take place on various platforms such as messages, on social media, on group chats, or games.

Parents should watch out for behavioural changes in their children.

When children are being bullied they they may be feel embarrassed and isolated, so parents should watch out for signs of signs of depression and anxiety

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Strait of Hormuz

Fujairah is a crucial hub for fuel storage and is just outside the Strait of Hormuz, a vital shipping route linking Middle East oil producers to markets in Asia, Europe, North America and beyond.

The strait is 33 km wide at its narrowest point, but the shipping lane is just three km wide in either direction. Almost a fifth of oil consumed across the world passes through the strait.

Iran has repeatedly threatened to close the strait, a move that would risk inviting geopolitical and economic turmoil.

Last month, Iran issued a new warning that it would block the strait, if it was prevented from using the waterway following a US decision to end exemptions from sanctions for major Iranian oil importers.

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

Updated: November 25, 2021, 7:04 AM