• A guest arrives for the 'Final Cut' screening ahead of the opening ceremony of the 75th Cannes Film Festival in southern France, on May 17, 2022. AFP
    A guest arrives for the 'Final Cut' screening ahead of the opening ceremony of the 75th Cannes Film Festival in southern France, on May 17, 2022. AFP
  • A young guest in front of photographers on the red carpet before the screening of 'Final Cut', at the 75th Cannes Film Festival. AFP
    A young guest in front of photographers on the red carpet before the screening of 'Final Cut', at the 75th Cannes Film Festival. AFP
  • French actress Frederique Bel arrives for the screening of 'Final Cut' at Cannes Film Festival. AFP
    French actress Frederique Bel arrives for the screening of 'Final Cut' at Cannes Film Festival. AFP
  • French actress Frederique Bel arrives for the 'Final Cut' screening. AFP
    French actress Frederique Bel arrives for the 'Final Cut' screening. AFP
  • Eva Longoria at the screening of 'Final Cut' and the opening ceremony red carpet at Cannes film festival. Getty Images
    Eva Longoria at the screening of 'Final Cut' and the opening ceremony red carpet at Cannes film festival. Getty Images
  • Jury member Deepika Padukone on stage during the 'Final Cut' screening and opening ceremony. Reuters
    Jury member Deepika Padukone on stage during the 'Final Cut' screening and opening ceremony. Reuters
  • Julianne Moore on stage with Vincent Lindon, jury president of the 75th Cannes Film Festival. Reuters
    Julianne Moore on stage with Vincent Lindon, jury president of the 75th Cannes Film Festival. Reuters
  • Cannes Film Festival jury member Noomi Rapace with Vincent Lindon, Ladj Ly, Jeff Nichols and Joachim Trier. Reuters
    Cannes Film Festival jury member Noomi Rapace with Vincent Lindon, Ladj Ly, Jeff Nichols and Joachim Trier. Reuters
  • Katherine Langford attends the screening of 'Final Cut' and the opening ceremony red carpet. Getty Images
    Katherine Langford attends the screening of 'Final Cut' and the opening ceremony red carpet. Getty Images
  • Master of ceremony Virginie Efira speaks on stage during the opening event at Cannes. Reuters
    Master of ceremony Virginie Efira speaks on stage during the opening event at Cannes. Reuters
  • Bollywood actress Urvashi Rautela on the red carpet. Reuters
    Bollywood actress Urvashi Rautela on the red carpet. Reuters
  • A guest at the screening of 'Final Cut' ahead of the opening ceremony at Cannes. AFP
    A guest at the screening of 'Final Cut' ahead of the opening ceremony at Cannes. AFP
  • Lashana Lynch at the screening of 'Final Cut'. Getty Images
    Lashana Lynch at the screening of 'Final Cut'. Getty Images
  • 'Final Cut' director Michel Hazanavicius and cast members Berenice Bejo and Finnegan Oldfield. Reuters
    'Final Cut' director Michel Hazanavicius and cast members Berenice Bejo and Finnegan Oldfield. Reuters
  • Singer Tallia Storm on the red carpet. Reuters
    Singer Tallia Storm on the red carpet. Reuters
  • Jury member Deepika Padukone at the 75th Cannes Film Festival. Reuters
    Jury member Deepika Padukone at the 75th Cannes Film Festival. Reuters
  • Forest Whitaker, right, receives the Honorary Palme d’Or Award from Cannes Film Festival president Pierre Lescure. Reuters
    Forest Whitaker, right, receives the Honorary Palme d’Or Award from Cannes Film Festival president Pierre Lescure. Reuters
  • Ukraine's President Volodymyr Zelenskyy delivers a video address from his country, at Cannes Film Festival. Reuters
    Ukraine's President Volodymyr Zelenskyy delivers a video address from his country, at Cannes Film Festival. Reuters
  • Frederique Bel at the opening ceremony and premiere of 'Final Cut' at Cannes. AP Photo
    Frederique Bel at the opening ceremony and premiere of 'Final Cut' at Cannes. AP Photo
  • Miss France 2021 Amandine Petit on the red carpet. Reuters
    Miss France 2021 Amandine Petit on the red carpet. Reuters
  • Crew members install the red carpet at the Palais des Festivals, ahead of the opening day of the 75th Cannes Film Festival. AP Photo
    Crew members install the red carpet at the Palais des Festivals, ahead of the opening day of the 75th Cannes Film Festival. AP Photo

Cannes Film Festival 2022 opens on an upbeat note embracing TikTok generation


  • English
  • Arabic

The billboards are up, the red carpets dusted off and the conversation is flowing. As the movie industry gathers en masse on the French Riviera, this year’s Cannes Film Festival is in full swing. The 75th event of the world’s most famous cinematic celebration began on Tuesday night with a glitzy opening premiere for Final Cut, a riotous zombie comedy by French director Michel Hazanavicius, who previously launched his Oscar-winning silent movie The Artist in Cannes.

Scroll through the gallery above to see photos from opening night.

The sense is that Cannes is on an upwards curve again after the 2020 edition was cancelled owing to the pandemic. Last year’s festival moved into a one-off July berth, with a reduced number of attendees, many of whom were forced to test for Covid-19 every 48 hours in a bid to keep the virus at bay. Now, with French laws relaxed — even masks on public transport are no longer mandatory — the feeling is that Cannes is ready to party again.

“I think there is a buzz about the place,” says Charles McDonald, a British publicist who is representing several key films at the festival, including two competition entities, Ruben Ostlund’s Triangle of Sadness and David Cronenberg’s Crimes of the Future. “The Americans are back in force. The Asians are less represented here, but it does feel like a return to normal. And as usual, a very interesting mix of films. There’s lots to anticipate.”

Indeed, this year’s Cannes is rolling out the big guns. On Wednesday, Tom Cruise drops into town to beat the drum for Top Gun: Maverick, the daredevil sequel to his 1986 blockbuster about hotshot pilots in the US Navy. Cruise will even sit down for a career retrospective interview in front of the lucky few who scrambled to get tickets. Other anticipated red carpet events over the coming days include the world premiere of Baz Luhrmann’s biopic Elvis, starring Austin Butler as rock ’n’ roll king Elvis Presley.

21 films in competition at Cannes Film Festival 2022:

  • 'Armageddon Time'.
    'Armageddon Time'.
  • 'The Eight Mountains'.
    'The Eight Mountains'.
  • 'Holy Spider'.
    'Holy Spider'.
  • 'Mother and Son'.
    'Mother and Son'.
  • 'RMN'.
    'RMN'.
  • 'Decision to Leave'.
    'Decision to Leave'.
  • 'EO'.
    'EO'.
  • 'Showing Up'.
    'Showing Up'.
  • 'Nostalgia'.
    'Nostalgia'.
  • 'Triangle of Sadness'.
    'Triangle of Sadness'.
  • 'Crimes Of The Future'.
    'Crimes Of The Future'.
  • 'Broker'.
    'Broker'.
  • 'Stars At Noon'.
    'Stars At Noon'.
  • 'Close'.
    'Close'.
  • 'Leila's Brothers'.
    'Leila's Brothers'.
  • 'Tori and Lokita'.
    'Tori and Lokita'.
  • 'Tchaikovsky's Wife'.
    'Tchaikovsky's Wife'.
  • 'Brother and Sister'.
    'Brother and Sister'.
  • 'Boy From Heaven'.
    'Boy From Heaven'.
  • 'Pacification'.
    'Pacification'.
  • 'Forever Young'.
    'Forever Young'.

As for the competition titles vying for the prestigious Palme d’Or, this year’s selection is, well, very Cannes. Four former Palme d’Or winners will play, including Japan’s Hirokazu Koreeda, back with Broker four years after he won for Shoplifters. “I would say it’s a very traditional Cannes … meaning there are a lot of well-known names,” says Marco Consoli, a leading writer for Italian daily La Stampa. “But I wouldn’t say it’s a very provocative line-up. There is not, for example, a Titane … I don’t see the new Titane.”

Last year’s Palme d’Or winner, Julia Ducournau’s controversial body-horror Titane, shocked audiences, but its director became the second woman to ever win Cannes’ top prize. This year, with only three female directors in competition — including American Kelly Reichardt, who reunites with Michelle Williams for Showing Up the chances of a repeat are drastically reduced.

Despite the gender disparity, in other ways Cannes is moving with the times — notably in its new partnership with social media major TikTok.

The festival’s first get-together with a digital platform includes having 20 TikTok creators from different countries arrive in Cannes, recording micro-videos of their experiences and posting them on the app. TikTok hosts will also be on the red carpet interviewing celebrities, while a jury led by French-Cambodian director Rithy Panh will also judge a contest for emerging and experienced filmmakers to make a short anywhere between 30 seconds and three minutes in length. Cash prizes are on offer for the best film, best script and best editing.

Films are something that require a good attention span, and TikTok is killing the attention span for the new generation of viewers
Marco Consoli,
journalist

Compared to previous years, when the festival even banned selfie-taking on the steps of the Palais, this seems like a giant step forward. “Look, good luck to Cannes,” says McDonald. “Maybe it’s a move towards an acceptance that TikTok is an absolutely viable platform. It’s something that an awful lot of people use and have fun with, and it’s a good place for [young] filmmakers. So there is a logic to that hook-up and maybe there’s some hope that we all have to move with the times and change.”

While it might be viewed as a publicity stunt, it has raised eyebrows in some quarters. “It’s surprising considering that Cannes is very traditional, not accepting Netflix films, being against the digital world,” says Consoli. The festival remains at loggerheads with the streaming service, which last screened a film on the Croisette in 2018. Since then, the relationship broke down after French cinema exhibitors protested against the streamer’s mandate to put films on its platform immediately, bypassing the traditional exclusive "window" when movies only play in theatres.

Consoli also finds the TikTok partnership with a festival that prides itself on showing "difficult" art house cinema an irony. “Films are something that require a good attention span, and TikTok is killing the attention span for the new generation of viewers. That’s an interesting contradiction,” he says. “At the same time, I think it’s a bad sign for festivals. It’s [showing] festivals will be in the future. Everything will be consumed in one minute, 30 seconds! And studios — they don’t need journalists and critics any more. They just need influencers, fans, nerds.”

Cannes Film Festival runs until May 28

Glamorous looks from Cannes Film Festival opening night — in pictures:

  • Eva Longoria arrives for the screening of 'Final Cut' (Coupez!) and the opening ceremony of the 75th annual Cannes Film Festival on May 17, 2022. EPA
    Eva Longoria arrives for the screening of 'Final Cut' (Coupez!) and the opening ceremony of the 75th annual Cannes Film Festival on May 17, 2022. EPA
  • Deepika Padukone arrives in a couture sari by Sabyasachi. All photos: Getty Images unless specified
    Deepika Padukone arrives in a couture sari by Sabyasachi. All photos: Getty Images unless specified
  • Julianne Moore attends in a v-cut black satin gown.
    Julianne Moore attends in a v-cut black satin gown.
  • Lashana Lynch in a white high neck gown.
    Lashana Lynch in a white high neck gown.
  • Rebecca Hall wears a black and silver gown to the opening ceremony.
    Rebecca Hall wears a black and silver gown to the opening ceremony.
  • Tallia Storm in a bright colour block gown.
    Tallia Storm in a bright colour block gown.
  • Forest Whitaker attends the opening ceremony gala dinner.
    Forest Whitaker attends the opening ceremony gala dinner.
  • Agathe Rousselle in a caped metallic gown.
    Agathe Rousselle in a caped metallic gown.
  • Patricia Campi and Gerard Jugnot attend.
    Patricia Campi and Gerard Jugnot attend.
  • Asghar Farhadi, Vincent Lindon and Jasmine Trinca attend.
    Asghar Farhadi, Vincent Lindon and Jasmine Trinca attend.
  • Manuela Lamanna and Toni Servillo attend.
    Manuela Lamanna and Toni Servillo attend.
  • Catherine Corsini attends.
    Catherine Corsini attends.
  • Matilda Anna Ingrid Lutz attends.
    Matilda Anna Ingrid Lutz attends.
  • Francoise Fabian attends.
    Francoise Fabian attends.
  • Berenice Bejo attends.
    Berenice Bejo attends.
  • Joanna Kulig attends. Getty Images
    Joanna Kulig attends. Getty Images
  • Rossy de Palma attends.
    Rossy de Palma attends.
  • Edgar Ramírez and Noomi Rapace attend.
    Edgar Ramírez and Noomi Rapace attend.
  • Tiziana Rocca attends.
    Tiziana Rocca attends.
  • Ladj Ly attends. Getty Images
    Ladj Ly attends. Getty Images
  • Noomi Rapace attends.
    Noomi Rapace attends.
  • Melita Toscan du Plantier attends.
    Melita Toscan du Plantier attends.
  • Edith Bowman attends.
    Edith Bowman attends.
  • Virginie Efira attends.
    Virginie Efira attends.
  • Anne Parillaud attends.
    Anne Parillaud attends.
  • Lolita Chammah attends.
    Lolita Chammah attends.
  • Manuela Lamanna and Toni Servillo attend.
    Manuela Lamanna and Toni Servillo attend.
  • Nukaka Coster-Waldau and Nikolaj Coster-Waldau attend.
    Nukaka Coster-Waldau and Nikolaj Coster-Waldau attend.
  • Sonia Bergamasco attends.
    Sonia Bergamasco attends.
  • Matilda Anna Ingrid Lutz attends.
    Matilda Anna Ingrid Lutz attends.
  • Jasmine Trinca attends.
    Jasmine Trinca attends.
  • Yoshiko Takehara attends.
    Yoshiko Takehara attends.
  • Emilia Schuele arrives.
    Emilia Schuele arrives.
  • Ginta Kubiliute.
    Ginta Kubiliute.
  • Urvashi Rautela attends.
    Urvashi Rautela attends.
  • Loujain Adada attends.
    Loujain Adada attends.
  • Katherine Langford attends.
    Katherine Langford attends.
  • Farhana Bodi attends.
    Farhana Bodi attends.
  • Alice Abdel Aziz attends.
    Alice Abdel Aziz attends.
  • Manal Benchlikha and Jean-Claude Jitrois attend.
    Manal Benchlikha and Jean-Claude Jitrois attend.
  • Bebe Vio attends.
    Bebe Vio attends.
  • Frederique Bel attends.
    Frederique Bel attends.
The biog:

Languages: Arabic, Farsi, Hindi, basic Russian 

Favourite food: Pizza 

Best food on the road: rice

Favourite colour: silver 

Favourite bike: Gold Wing, Honda

Favourite biking destination: Canada 

Brief scoreline:

Tottenham 1

Son 78'

Manchester City 0

Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

Ukraine

Capital: Kiev

Population: 44.13 million

Armed conflict in Donbass

Russia-backed fighters control territory

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Dubai World Cup nominations

UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer

USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.

Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

T20 World Cup Qualifier fixtures

Tuesday, October 29

Qualifier one, 2.10pm – Netherlands v UAE

Qualifier two, 7.30pm – Namibia v Oman

Wednesday, October 30

Qualifier three, 2.10pm – Scotland v loser of qualifier one

Qualifier four, 7.30pm – Hong Kong v loser of qualifier two

Thursday, October 31

Fifth-place playoff, 2.10pm – winner of qualifier three v winner of qualifier four

Friday, November 1

Semi-final one, 2.10pm – Ireland v winner of qualifier one

Semi-final two, 7.30pm – PNG v winner of qualifier two

Saturday, November 2

Third-place playoff, 2.10pm

Final, 7.30pm

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

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

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
The specs: Hyundai Ionic Hybrid

Price, base: Dh117,000 (estimate)

Engine: 1.6L four-cylinder, with 1.56kWh battery

Transmission: Six-speed automatic

Power: 105hp (engine), plus 43.5hp (battery)

Torque: 147Nm (engine), plus 170Nm (battery)

Fuel economy, combined: 3.4L / 100km

Company%20Profile
%3Cp%3ECompany%20name%3A%20EduPloyment%3Cbr%3EDate%20started%3A%20March%202020%3Cbr%3ECo-Founders%3A%20Mazen%20Omair%20and%20Rana%20Batterjee%3Cbr%3EBase%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Recruitment%3Cbr%3ESize%3A%2030%20employees%3Cbr%3EInvestment%20stage%3A%20Pre-Seed%3Cbr%3EInvestors%3A%20Angel%20investors%20(investment%20amount%20undisclosed)%3C%2Fp%3E%0A
NO OTHER LAND

Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal

Stars: Basel Adra, Yuval Abraham

Rating: 3.5/5

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
The specs
Engine: 2.0-litre turbo 4-cyl

Transmission: eight-speed auto

Power: 190bhp

Torque: 300Nm

Price: Dh169,900

On sale: now 

Sri Lanka-India Test series schedule

 

  • 1st Test India won by 304 runs at Galle
  • 2nd Test Thursday-Monday at Colombo
  • 3rd Test August 12-16 at Pallekele
The%20US%20Congress%2C%20explained
%3Cp%3E-%20US%20Congress%20is%20divided%20into%20two%20chambers%3A%20the%20House%20of%20Representatives%20and%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20435%20members%20make%20up%20the%20House%2C%20and%20100%20in%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20A%20party%20needs%20control%20of%20218%20seats%20to%20have%20a%20majority%20in%20the%20House%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20Senate%2C%20a%20party%20needs%20to%20hold%2051%20seats%20for%20control%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20event%20of%20a%2050-50%20split%2C%20the%20vice%20president's%20party%20retains%20power%20in%20the%20Senate%3C%2Fp%3E%0A

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

Her most famous song

Aghadan Alqak (Would I Ever Find You Again)?

Would I ever find you again
You, the heaven of my love, my yearning and madness;
You, the kiss to my soul, my cheer and
sadness?
Would your lights ever break the night of my eyes again?
Would I ever find you again?
This world is volume and you're the notion,
This world is night and you're the lifetime,
This world is eyes and you're the vision,
This world is sky and you're the moon time,
Have mercy on the heart that belongs to you.

Lyrics: Al Hadi Adam; Composer: Mohammed Abdel Wahab

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Sri Lanka World Cup squad

Dimuth Karunaratne (c), Lasith Malinga, Angelo Mathews, Thisara Perera, Kusal Perera, Dhananjaya de Silva, Kusal Mendis, Isuru Udana, Milinda Siriwardana, Avishka Fernando, Jeevan Mendis, Lahiru Thirimanne, Jeffrey Vandersay, Nuwan Pradeep, Suranga Lakmal.

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

Updated: May 18, 2022, 11:29 AM