Like just about everyone else, Michael Bay found his entire working life upset by Covid-19. The Hollywood film director behind such behemoths as the Transformers franchise, The Rock, Armageddon and Pearl Harbor, was planning his latest epic Black Five when the pandemic broke. Immediately, the project was derailed, with the industry in flux and Bay caught in limbo.
“It was so hard to be creative,” Bay recalls. “And everyone was so scared.”
It’s hard to imagine Bay terrified of anything. A former director of music videos and commercials at Propaganda Films, the Los Angeles native has been making movies since 1995’s seminal cop drama Bad Boys, with Will Smith and Martin Lawrence. Now aged 57, Bay's films have grossed close to $6.5 billion across the world.
“I could retire,” he says. “But it’s fun! I mean, I like shooting. I really do enjoy it.”
Yet the pandemic stopped Bay dead in his tracks. Unable to shoot Black Five, he went back to his team. “I said to my agent, ‘Goddamnit, I just want to get out and shoot something fast. I’m tired of being locked up at home.’”
Thankfully, he was reminded of a script, based on a Danish film released in 2005, called Ambulance. A visceral heist movie, that could be filmed swiftly and economically.
“It kind of suited my needs,” he says.
The story sees decorated war veteran Will Sharp (Abdul-Mateen II), in need of money for his wife’s surgery, approach his adoptive brother Danny (Jake Gyllenhaal).
"They had a dad who was a bank robber [and] was pretty vicious,” explains Bay. “And one started to go on the straight and narrow and one kept going the darker way.”
Soon enough, Danny is leading Will into a lucrative bank robbery in downtown Los Angeles.
Unsurprisingly, the heist goes wrong, and the brothers find themselves in a stolen ambulance, carrying a cop who has been shot in the ensuing chaos. Bay calls it “a study in tension”, especially when Will and Danny run into an emergency medical technician or EMT (emergency medical technicians) played by Mexican star Eiza Gonzalez (Baby Driver) in the stolen ambulance.
“She’s really tough in this movie, which is good. Women really, really like her a lot," says Bay.
The director has already screened the movie to select audiences and says women have loved it.
Whether that will translate to box office gold is another matter, but with a bonafide A-lister such as Gyllenhaal and rising star Abdul-Mateen II, there’s every chance it will. In the case of Abdul-Mateen II, he’s enjoyed a remarkable past year, after taking the lead role in horror remake Candyman and co-starring in The Matrix Resurrections.
When Bay first saw him in 2018’s superhero tale Aquaman, he knew of his potential.
“I’m like, ‘That guy’s gonna be a star. I want to work with him'," he says. “I’ve worked with so many famous people in my lifetime and it’s just like I told him, ‘Dude, you are so humble. And you just have a spark about you. Don’t lose that.’ He really is just a humble guy. Just salt of the earth.”
He felt the same about Gyllenhaal, an actor whose diverse credits range from Donnie Darko and Zodiac to Spider-Man: Far From Home.
“We really hit it off,” says Bay. “Just great energy. He brings his A-game. I’ll embrace his different ideas, and he’ll give me different things.”
The chemistry with the two leads is there for all to see, he says. “Jake is fun to watch. Even though he’s out of his mind and Yahya ... the audience just loves him, and they just latch on. Even though their characters are doing something bad. It’s weird.”
Around his actors, Bay sprinkled real-life law enforcers to add to the verisimilitude. Yet, what really gives Ambulance its energy is the fact that he shot it on the hoof, in only 38 days.
“These smaller movies are hard because they challenge you, because you’ve got less of everything but it’s good,” he says. “It puts a lot of structure in the things. This is all you’re gonna get and you’ve got to make it work.”
The only time he’s done anything similar was 2013’s Pain & Gain, a riotous comedy-thriller with Mark Wahlberg and Dwayne "The Rock" Johnson.
“I mean, that was just running around my place in Miami with actors. And that was a pretty shoestring budget," he says.
Bay is also thriftier than you might think.
“I’m a type of director … I do not go over budget. I come on budget. And I don’t like spending more than I absolutely must. On big movies, there’s so much waste, it’s ridiculous,” he says. “You’re creating such a big world for so many people on payroll.”
It’s why he loved scaling back on Ambulance, with a smaller crew. Often, he’d jump in a car with just a soundman and a camera operator to shoot some footage.
Even his company, Platinum Dunes, that Bay co-founded in 2001, is devoted to producing low-budget horror movies, including John Krasinski’s hit film A Quiet Place and its 2021 sequel. Does Bay hanker after a grimy horror himself?
“I would love to do a scary movie,” Bay says. “But I’m wondering what I’m going to do next. I think it’ll probably be a big movie … but I don’t know.”
Ambulance is out in UAE cinemas on March 17
NO OTHER LAND
Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal
Stars: Basel Adra, Yuval Abraham
Rating: 3.5/5
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Forced%20Deportations
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What is the Supreme Petroleum Council?
The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.
UAE currency: the story behind the money in your pockets
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
The specs: 2018 Maserati Ghibli
Price, base / as tested: Dh269,000 / Dh369,000
Engine: 3.0-litre twin-turbocharged V6
Transmission: Eight-speed automatic
Power: 355hp @ 5,500rpm
Torque: 500Nm @ 4,500rpm
Fuel economy, combined: 8.9L / 100km
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The%20specs%3A%20Taycan%20Turbo%20GT
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more from Janine di Giovanni
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
The specs: 2019 Aston Martin DBS Superleggera
Price, base: Dh1.2 million
Engine: 5.2-litre twin-turbo V12
Transmission: Eight-speed automatic
Power: 725hp @ 6,500pm
Torque: 900Nm @ 1,800rpm
Fuel economy, combined: 12.3L / 100km (estimate)
WISH
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Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
Iran's dirty tricks to dodge sanctions
There’s increased scrutiny on the tricks being used to keep commodities flowing to and from blacklisted countries. Here’s a description of how some work.
1 Going Dark
A common method to transport Iranian oil with stealth is to turn off the Automatic Identification System, an electronic device that pinpoints a ship’s location. Known as going dark, a vessel flicks the switch before berthing and typically reappears days later, masking the location of its load or discharge port.
2. Ship-to-Ship Transfers
A first vessel will take its clandestine cargo away from the country in question before transferring it to a waiting ship, all of this happening out of sight. The vessels will then sail in different directions. For about a third of Iranian exports, more than one tanker typically handles a load before it’s delivered to its final destination, analysts say.
3. Fake Destinations
Signaling the wrong destination to load or unload is another technique. Ships that intend to take cargo from Iran may indicate their loading ports in sanction-free places like Iraq. Ships can keep changing their destinations and end up not berthing at any of them.
4. Rebranded Barrels
Iranian barrels can also be rebranded as oil from a nation free from sanctions such as Iraq. The countries share fields along their border and the crude has similar characteristics. Oil from these deposits can be trucked out to another port and documents forged to hide Iran as the origin.
* Bloomberg
UAE and Russia in numbers
UAE-Russia ties stretch back 48 years
Trade between the UAE and Russia reached Dh12.5 bn in 2018
More than 3,000 Russian companies are registered in the UAE
Around 40,000 Russians live in the UAE
The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023
The details
Heard It in a Past Life
Maggie Rogers
(Capital Records)
3/5
Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
Sting & Shaggy
44/876
(Interscope)
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More from Neighbourhood Watch:
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
How being social media savvy can improve your well being
Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.
As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.
Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.
Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.
Torrena said that “most people believe that dieting and keeping fit is boring”.
However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.
“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.
People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
