Disney has released the first official trailer for its long-awaited live-action remake of The Little Mermaid.
Set for release in May next year, the film is directed by Rob Marshall and stars Halle Bailey as Ariel. It will reimagine the beloved animation from 1989.
The teaser was released at the D23 Expo in Anaheim, California, on Friday, with Bailey taking to the stage to introduce it, saying it was also her first look at the film.
“I’m sure all of you in here can relate to Ariel and how special she is to all of us,” she said. “Being a little girl swimming in the pool, imagining I was a mermaid, I never imagined that would come to life.
“The three days filming Part of Your World [a song in the film] was the most beautiful experience of my life — feeling all the feelings she feels, her passion, discomfort, everything she’s experiencing. It was so exciting for me to play those emotions and to have Rob directing me and being such a moving force on this film was really an honour.”
Marshall said being asked to do the film was an “incredible moment”.
“I have a special connection to this film,” he said. “In 1989, I don’t know if you remember the excitement to hear a musical again. It was sort of dead — musicals were gone. Even though it was animated, we could hear people singing again and again. When Disney asked me to do this, it felt like this incredible moment. It felt like fate.”
The 80-second trailer offers the first look at Marshall’s underwater world, as well as at Bailey’s Ariel, and the first snippet of her singing one of the film’s most famous tracks, Part of Your World.
Disney also treated fans to first looks from other upcoming live-action films Snow White and Lion King spinoff Mufasa: The Lion King.
The corporation's chief executive Bob Chapek launched the three-day event before panels commenced.
D23 is expected to feature further announcements from the Marvel and Star Wars universes over the weekend.
Also revealed was the sequel to the 2015 animated film Inside Out, starring US comedian and actress Amy Poehler, who will reprise her role as the emotion Joy.
Directed by Kelsey Mann and written by Meg LeFauve, Inside Out 2 will be released in the summer of 2024.
Also included in Friday's showcase were looks at original films Enchanted, Peter Pan and Wendy, Haunted Mansion, and the highly-anticipated Hocus Pocus 2, starring Sarah Jessica Parker, Bette Midler and Kathy Najimy.
Earlier, famous faces including Kristen Bell, Idina Menzel, Ellen Pompeo, Josh Gad and Jonathan Groff were presented with Disney Legend Awards.
The brother of Black Panther star Chadwick Boseman also accepted a posthumous honour on his behalf.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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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