The 79th Venice Film Festival has unveiled its line-up, with an intriguing array of big-name directors and stars scheduled to show. The festival, which opens with Noah Baumbach’s adaptation of the Don DeLillo novel White Noise on August 31, has once again positioned itself as a key launchpad for the coming awards season, as Hollywood studios jostle to gain attention for prestige pictures.
There’s plenty of Mena content across the festival too, with films from the region playing in several different sections.
In the Horizons category, Algerian-born filmmaker Rachid Hami brings us his second feature. For My Country (Pour la France) tells of a young police officer of Algerian origin who loses his life during an initiation ritual for the prestigious Saint-Cyr French military school. Partly shot in Morocco, the film stars Karim Leklou (The World Is Yours).
Appearing in Horizons Extra will be Syrian filmmaker Soudade Kaadan, marking her second fiction feature following 2018’s The Day I Lost My Shadow (which won Venice’s Luigi De Laurentiis Award for Best Debut Film). Her new movie, Nezouh — the Arabic title referring to the displacement of souls and people — is set against the backdrop of conflict in Damascus, and follows a girl, Zeina, aged 14, and her family, who are left reeling when a bomb rips through the roof of their building.
Playing in the same strand is Hanging Gardens, the debut feature from Iraqi filmmaker Ahmed Yassin Al Daradji. After his short Children of God made waves (and won awards) on the festival circuit, he returns here to the same Iraqi community featured in that earlier work for a story about a rubbish picker aged 12. This Iraqi-Palestine-UK co-production is already a prize-winner, collecting €5,000 for its post-production from Final Cut, an initiative at last year’s Venice festival designed to support films from Africa and the Middle East.
Iran also has a strong presence in the festival, beginning with actress Leila Hatami (A Separation), who will take her place on the jury alongside its head Julianne Moore. Most potently, in competition, is No Bears by Jafar Panahi, the Iranian director who was only recently condemned to six years in jail for his perceived anti-authoritarian stance. The film is said to be about two parallel love stories and will surely be one of the most talked-about of the festival.
Also in the 23-film line-up that will compete for the coveted Golden Lion is Beyond the Wall, the third feature by Iranian director Vahid Jalilvand, which details the story of a blind man whose life unravels. Two further Iranian films also play. The strikingly titled (and still under wraps) World War III by Houman Seyedi will make its bow in Horizons, while Arian Vazirdaftari’s Without Her takes a slot in Horizons Extra. The female-driven story follows a woman looking to emigrate from Iran.
With this Iranian quartet a clearly pointed political gesture from the festival, artistic director Alberto Barbera doesn’t stop there. Appearing in the non-fiction strand is Winter on Fire: Ukraine’s Fight for Freedom, by Israeli-American director Evgeny Afineevsky, a documentary that is destined to feel compelling and urgent in the current context of the Russian invasion of Ukraine.
In the main competition, it’s like a frenzy of auteurs. Darren Aronofsky’s The Whale, starring Brendan Fraser in a story that deals with morbid obesity, returns the director to the Lido, where his 2008 film The Wrestler won the Golden Lion. Mexico’s Alejandro Gonzalez Inarritu is back with Bardo, his first film since his 2015 Oscar-winner The Revenant. And Australian director Andrew Dominik brings his long-awaited Marilyn Monroe film Blonde, starring Ana de Armas as the tragic star.
Controversy of the Danish kind will also be in plentiful supply, with two television series set to have premieres on the Lido. Lars von Trier’s The Kingdom Exodus — the third part of his hospital-set drama, which many regard as the best work of his career — will be unveiled. He’ll be joined by fellow Dane Nicolas Winding Refn for his crime yarn Copenhagen Cowboy, which looks set to take the auteur back to his roots, when he launched his career with 1996’s Pusher.
Other out-of-competition films of interest include Olivia Wilde’s psychological thriller Don’t Worry Darling, which features the dream pairing of Harry Styles and Florence Pugh. Paul Schrader, who is collecting a Golden Lion for Lifetime Achievement, will also be back with Master Gardener, starring Joel Edgerton and Sigourney Weaver. And veteran filmmaker Walter Hill (48 Hrs.) brings his western Dead for A Dollar, with Christoph Waltz and Willem Dafoe.
A highly promising line-up.
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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Frankenstein in Baghdad
Ahmed Saadawi
Penguin Press
Race card
4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m
4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m
5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m
5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m
6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m
6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m
7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m
The National selections:
4pm Zabardast
4.35pm Ibn Malik
5.10pm Space Blues
5.45pm Kimbear
6.20pm Barney Roy
6.55pm Matterhorn
7.30pm Defoe
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
Mohammed bin Zayed Majlis