Pierre Morel, director of 2008 movie Taken, was still cutting his teeth in the film industry when he first travelled to the UAE in 1996 to serve as a cinematographer for the National Day celebrations.
“I was a young cameraman back then,” he tells The National. “I was one of the crew filming the 25th anniversary ceremony of the creation of the Emirates. I remember Sheikh Zayed [the Founding Father] was there. Being back here close to the 50th anniversary has made me feel part of the UAE’s story. I hope to be back for the 75th!”
The French filmmaker has now returned to the country not to mark the Golden Jubilee but to release his newest film, which shines a light on a darker passage of Emirati history.
Al Kameen, which will be released in cinemas across the UAE on Thursday, is set in the thick of the Yemen war and follows a group of Emirati soldiers as they embark on a rescue mission to save their compatriots who are trapped in a canyon by rebel fighters.
With its tense premise and tumultuous battle scenes, Al Kameen doesn’t shy from the gruesome realities of war – yet, Morel doesn’t think of it as a mere war film.
“There’s a lot of special effects. A lot of explosions,” he says. “But it’s not about the action. The film is not about the war. It’s about the emotional journey and the connection you have with the characters. Even though it’s a story set in Yemen, in the Arab world, and I don't speak Arabic, I saw something universal. A story about brotherhood. It’s more about dedication and love than war.”
As the film is based on true events, Morel says he felt a sense of duty and respect to the soldiers who lived through the experience.
“It’s something I kept in mind while making the film. It’s not a spectacle. It’s not fun,” he says. “War is never a good thing. So we have a lot of respect for all that and for the military who are still there.”
Produced by Image Nation Abu Dhabi and AGC Studios, Al Kameen features an Emirati cast with emerging and established names such as Mansoor Alfeeli, Omar Bin Haider, Mohammed Ahmed, Khalifa Albahri and Marwan Abdullah.
“I had a blast working with those actors,” Morel says. “I think it was a very specific experience for them because, within the Emirati population, everybody has a family member or a relation who has been to Yemen. So all of the members of the cast had that experience, and could use that to feed the emotions they needed for the film.”
In a quest for authenticity, Morel also made it mandatory for the cast to attend a military boot camp for a few weeks before filming began, so that “they not only got fit and in shape but also became completely immersed in the military universe”.
“They had to learn the special lingo, how soldiers behaved and spoke to each other and it’s something you don’t learn while you’re a civilian.”
Morel says he was conflicted about directing an Arabic film, but said he overcame that barrier by being mindful of the actors’ emotional delivery of the lines. “I didn’t understand the words. I got the music, I got the tone. I figured out what was right, what wasn’t. We had our way to communicate, which made it a very interesting experience. That’s what I like, that’s what attracted me to the story even though it is out of my usual realm of culture. It’s a universal story and the feelings and emotions are universal.”
Another novelty for Morel was working as a filmmaker in an austere and arid landscape. While the director had visited the country’s deserts before and had explored its ochre dunes, he had never come across the cliffs and mountainous expanses that can be found on the outskirts of Ras Al Khaimah, where the film was shot.
“Shooting in a wadi in the middle of the desert was demanding,” he says. “Of course the heat was a factor to consider. The experience was interesting and intense. It was a beautiful landscape, there was a variety of things I didn’t imagine. I didn’t know how mountainous it was.”
These conditions meant the crew had to be resourceful and meticulously organised during shooting excursions.
“We had a great crew,” Morel says. “One which was very representative of this nation with more than 45 different nationalities.”
The environment, Morel says, also helped to dial up the stress and emotional complexity required for the film.
“Going every day to the same location, in those vehicles, in that canyon and starting again with the heat, the explosions, there is a sensation of being locked there, which I think played a part in how our actors delivered,” he says.
“When you portray something really bad happening to one of those guys, there’s a real tension that builds up and you need to make it right. Once again, the action is a backdrop for the emotions.”
Al Kameen is now showing in cinemas across the UAE
What is Bitcoin?
Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.
The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers.
Basquiat in Abu Dhabi
One of Basquiat’s paintings, the vibrant Cabra (1981–82), now hangs in Louvre Abu Dhabi temporarily, on loan from the Guggenheim Abu Dhabi.
The latter museum is not open physically, but has assembled a collection and puts together a series of events called Talking Art, such as this discussion, moderated by writer Chaedria LaBouvier.
It's something of a Basquiat season in Abu Dhabi at the moment. Last week, The Radiant Child, a documentary on Basquiat was shown at Manarat Al Saadiyat, and tonight (April 18) the Guggenheim Abu Dhabi is throwing the re-creation of a party tonight, of the legendary Canal Zone party thrown in 1979, which epitomised the collaborative scene of the time. It was at Canal Zone that Basquiat met prominent members of the art world and moved from unknown graffiti artist into someone in the spotlight.
“We’ve invited local resident arists, we’ll have spray cans at the ready,” says curator Maisa Al Qassemi of the Guggenheim Abu Dhabi.
Guggenheim Abu Dhabi's Canal Zone Remix is at Manarat Al Saadiyat, Thursday April 18, from 8pm. Free entry to all. Basquiat's Cabra is on view at Louvre Abu Dhabi until October
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
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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Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
Financial considerations before buying a property
Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.
“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says.
Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.
Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier.
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The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.