I am sitting in the studio of Artemisia Gentileschi, the 17th-century Italian Baroque painter. A mouse scuttles across the floor and a bird flies in and out of the window. Hovering in front of my eyes, her famed self-portrait as Saint Catherine of Alexandria, a work that cemented her image in the annals of art history.
Appearing at this year’s Venice International Film Festival, (Hi)story of a Painting: The Light in the Shadow, directed by Quentin Darras and Gaelle Mourre, is not exactly a film in the traditional sense.
I’ve come to investigate Venice Immersive, the XR — extended reality — section of the festival. The entire collection is housed at Lazzaretto Vecchio, an island that’s a short hop from the Lido, where the rest of the festival plays.
Between 1403 and 1630, this grand, sprawling building housed a leper colony and a hospital. Today, its filled with cutting-edge virtual reality technology, where festival-goers don Oculus VR headsets and look, frankly, rather silly, gesticulating wildly, as they are transported into other worlds.
While Darras and Mourre’s film is primarily designed to encourage children to become engaged with art history — the graphics are colourful and simple — it is far from the only application found here.
In Tu vivras, mon fils (Stay Alive My Son), participants are encouraged to learn about Cambodia, when Pol Pot and the Khmer Rouge committed horrifying atrocities against their own people. The story is based on the memoirs of Pin Yathay, a former engineer who so vividly documented Cambodia’s killing fields.
It’s a game in which you can move around the landscape, picking up objects, solving puzzles, but not one like I’ve ever played before. After a while, I start to feel queasy — too much disorienting VR can do that to a person — but perhaps being submerged in this upsetting world is also causing it.
Directed by Victoria Bousis, this 35-minute effort is one of 30 VR films in competition this year — there are plenty more out-of-competition too. The VR section began in 2017, and judging by the crowds here, it’s grown in popularity.
Around the building, there are dozens of booths — a chair, a flat screen TV, a white curtain encircling the space — where viewers can plug in. Good-natured assistants are there to help. One told me to avoid Kingdom of Plants with David Attenborough, a 15-minute delve into the undergrowth, if I had a fear of insects.
Not being keen on spiders, I decided to give that one a miss. But just a short stroll through the building suggests what a wide variety of applications the VR tech is now being used for.
In Space Explorers: The ISS Experience, directed by Felix Lajeunesse and Paul Raphael and shot over two years entirely in space, you can see first-hand what it’s like to float in space. With our planet and its atmosphere captured in the stereoscopic 3D, 360-degree format, it dwarfs any documentary experience, even on an IMAX screen, that you’ve ever had.
Yet the narrative is surprisingly well catered for here too. In the 42-minute On The Morning You Wake (To The End of the World), filmmakers Mike Brett, Steve Jamison, Pierre Zandrowicz and Arnaud Colinart explore history, poetry, politics and more across three chapters.
Its subject is nuclear security, beginning with the moment in January 2018 when a ballistic missile alert was accidentally issued in Hawaii, with the chilling words: “This is not a drill”.
As I put on the headset, giving me the panoramic viewpoint that VR so elegantly provides, a lodging appears behind me and two figures watch a beautiful Hawaiian sunset. Before long, I will be sinking into a huge storm drain as parents usher their terrified children into the underground space for safety. From an Italian art history lesson to the shadow of a (thankfully false) nuclear attack, it’s a very unexpected reality indeed.
Venice Immersive runs at the Venice International Film Festival until September 10
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Killing of Qassem Suleimani
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
More from Neighbourhood Watch
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if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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