Tarik Saleh, the Swedish-Egyptian filmmaker whose new movie Boy From Heaven had its premiere in competition at the Cannes Film Festival 2022, has a maxim he lives by. It’s from Stig Larsson, the Swedish author and director who co-wrote Saleh’s 2009 animated sci-fi Metropia. “He has a quote: ‘The person that enters the field first picks the most beautiful flowers.’ And as I can enter fields that no one has entered with a camera, I can pick up very beautiful flowers.”
It’s exactly what Saleh does in Boy from Heaven. The film is about a fisherman’s son, Adam (Tawfeek Barhom), who arrives on a scholarship at Cairo’s Al-Azhar University only to become embroiled in a conspiracy around the choosing of the next Grand Imam. Saleh has form in this area; his 2017 crime film The Nile Hilton Incident, the story of a murdered artist, dealt with corruption in the Egyptian police force. It won the grand jury prize at the Sundance Film Festival, but was also banned in Egypt.
Both films feature the considerable presence of Fares Fares, the Swedish-Lebanese actor who in Boy from Heaven has been made to look older, greyer and more haggard. He plays Colonel Ibrahim, an agent of Egyptian State Security, who has a mole planted at Al-Azhar University, one of the world’s most noted places for studying the teachings of Sunni Islam. But after this luckless spy is murdered, Ibrahim settles on Adam as his next plant in this centuries-old institution. Just a peek inside this very cloistered universe, “the beacon of the Islamic world” as one character notes, is fascinating and unforgettable.
Saleh, speaking during the festival, makes no apologies for producing a complex film about the inner workings of Al-Azhar University. “I don’t make an information film for you,” says Saleh. “Forget that. A lot of western audiences will say ‘I need to be told, I need to understand, I didn’t understand.’ I’m not your teacher. This is a film. You will know what the characters know.” As the story unfolds, power struggles take place as different factions look to install favoured candidates for the next Grand Imam, the nation’s esteemed Islamic religious leader.
While it was shot in Turkey and Sweden (very convincingly, it should be noted), the film will almost certainly cause consternation in Egypt; again, corruption and scandal ingrained in society is a major theme here. There are scenes of intimidation and torture, as Adam gets in way too deep. For this young man who comes from the coastal village of Manzala, it’s a disturbing journey he’s forced on; a brutal coming-of-age tale.
At first, Fares’ character helps out by arranging surgery required by Adam’s father. But such favours come with a price. He has eyes everywhere, telling Adam not to contact his village’s Imam when he solicits him for advice. There’s a ruthlessness to the Colonel, and others around him who grasp at positions of importance. “Power is a double-edged sword,” we’re told towards the end of the film. “It can easily cut your own hand.”
Raised in Stockholm by a Swedish mother and an Egyptian father, Saleh says he’s not a political filmmaker in the traditional sense. “I’m interested in a more universal theme, which is authority. Of course it’s political to investigate how authority works and how power is executed and how do you become powerful. But I don’t have a political statement [to make] in the film.” He also makes an important distinction; it’s a fictional film, not one based on any historical event.
For Saleh, it’s also a story that comes from a very intimate place. “My grandfather and grandmother, they came from villages in the Nile Delta, and they both got their education in the 1930s in Egypt,” he says. “Especially my grandmother to take that step, it’s huge. And then they got married out of love, which was very rare at that time. My grandmother got the certificate from the king to be able to work and then they were sent to a fishing village that I describe in the film, and they were educating fishermen’s children. My father was born there. So it’s a very personal story for me in that sense.”
Indeed, some of the film’s most touching scenes come between Adam and his family. He’s seen sleeping with his brothers all in a single, threadbare room, or being helped by his father on to the bus bound for his new life. “If God wants you to go to Cairo, no one can stand in His way,” Adam is told. It certainly contrasts to the meetings with the Colonel, who uses Adam like a pawn, forcing him to meet in an American cafe where they exchange information over their brownies and lattes. “We don’t decide our fate. God chose you,” the Colonel says. “You chose me,” comes Adam’s blunt reply.
What is clear is that Boy from Heaven is not an attack on the Islamic faith. Whether the film will convince the jury, led by French actor Vincent Lindon, to award it the festival’s top prize, the Palme d’Or, remains to be seen. A detective story staged in a setting many in the West know little about, it’s unquestionably one of the most unique films to have been screened at this year’s Cannes.
The Cannes Film Festival runs until May 28
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ENGLAND SQUAD
Eoin Morgan (captain), Moeen Ali, Jonny Bairstow, Sam Billings, Jos Buttler, Tom Curran, Alex Hales, Liam Plunkett, Adil Rashid, Joe Root, Jason Roy, Ben Stokes, David Willey, Chris Woakes, Mark Wood
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COMPANY%20PROFILE
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THE%20SPECS
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Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
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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Dunki
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The specs: 2019 BMW i8 Roadster
Price, base: Dh708,750
Engine: 1.5L three-cylinder petrol, plus 11.6 kWh lithium-ion battery
Transmission: Six-speed automatic
Power: 374hp (total)
Torque: 570Nm (total)
Fuel economy, combined: 2.0L / 100km
%3Cp%3EThe%20Department%20of%20Culture%20and%20Tourism%20-%20Abu%20Dhabi%E2%80%99s%20Arabic%20Language%20Centre%20will%20mark%20International%20Women%E2%80%99s%20Day%20at%20the%20Bologna%20Children's%20Book%20Fair%20with%20the%20Abu%20Dhabi%20Translation%20Conference.%20Prolific%20Emirati%20author%20Noora%20Al%20Shammari%2C%20who%20has%20written%20eight%20books%20that%20%20feature%20in%20the%20Ministry%20of%20Education's%20curriculum%2C%20will%20appear%20in%20a%20session%20on%20Wednesday%20to%20discuss%20the%20challenges%20women%20face%20in%20getting%20their%20works%20translated.%3C%2Fp%3E%0A
SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
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.”
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
57%20Seconds
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If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
ICC T20 Team of 2021
Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi
The specs
Engine: 1.6-litre 4-cyl turbo
Power: 217hp at 5,750rpm
Torque: 300Nm at 1,900rpm
Transmission: eight-speed auto
Price: from Dh130,000
On sale: now
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Sav%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Purvi%20Munot%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24750%2C000%20as%20of%20March%202023%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Angel%20investors%3C%2Fp%3E%0A
The specs
Engine: 0.8-litre four cylinder
Power: 70bhp
Torque: 66Nm
Transmission: four-speed manual
Price: $1,075 new in 1967, now valued at $40,000
On sale: Models from 1966 to 1970
The Cairo Statement
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
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.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.