The Francophone Film Festival is returning to Dubai and Abu Dhabi.
Running from March 25 to 31, the event will feature 11 French-language films encompassing various genres ranging from drama to comedy.
All works, chosen under the theme “belonging”, will be screened in Dubai’s Cinema Akil, while Abu Dhabi’s Alliance Francaise will show select titles on March 27.
The festival will open with the timely Swiss drama Olga.
The 2021 production follows the life of Olga (Anastasia Budiashkina), a Ukrainian gymnast aged 15 living in exile in Switzerland. Struggling to fit in with the Swiss national team, her life and loyalties are upended when the Euromaidan protests begin in Ukraine in 2013.
Other highlights include 2020's Sisters (screening on March 26 and 31), which looks at the relationship of three siblings who travel to Algeria in search of their long-lost brother.
With 2019 French drama 14 Days and 12 Nights, screening on March 27 and 29, the action moves to Vietnam. After her adopted child Clara dies, stepmother Isabelle travels to Hanoi to learn about her daughter's culture and to search for her biological mother.
Screening on the festival's last day is the 2021 psychological drama Madeleine Collins, which explores the double life of Judith (Virginie Efira) who raises two separate families in Switzerland and France.
The Francophone Film Festival is part of wider UAE cultural events in celebration of the annual UN French Language Day, observed internationally on March 20.
Expo 2020 Dubai will mark the occasion with a range of events under the banner of International Francophonie Day.
These include workshops and cultural displays held in 13 pavilions spanning France, Belgium, Canada, Lebanon, Morocco and Gabon.
An official ceremony will also take place at 4.30pm at the Al Wasl Plaza before a closing concert at the Jubilee Stage by French DJ Willy William and Canadian singer Marie Mai.
More information on the Francophone Film Festival is at cinemaakil.com
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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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