• Egyptian actors Ahmed Helmy, centre, and wife Mona Zaki, right, attend the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actors Ahmed Helmy, centre, and wife Mona Zaki, right, attend the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Ahmed Fahmy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actor Ahmed Fahmy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Sherine Reda attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Sherine Reda attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Eman El Assi attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Eman El Assi attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • The opening ceremony of the 42nd Cairo International Film Festival (Ciff) at Cairo Opera House in Cairo, Egypt. Reuters
    The opening ceremony of the 42nd Cairo International Film Festival (Ciff) at Cairo Opera House in Cairo, Egypt. Reuters
  • Egyptian actors Ahmed El-Sakka and Leble attend the opening ceremony of the 42nd Cairo International Film Festival (Ciff), in Cairo, Egypt. EPA
    Egyptian actors Ahmed El-Sakka and Leble attend the opening ceremony of the 42nd Cairo International Film Festival (Ciff), in Cairo, Egypt. EPA
  • Egyptian actress Mona Zaki poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Mona Zaki poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Saudi Arabian television personality Lojain Omran poses while wearing a face mask during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Saudi Arabian television personality Lojain Omran poses while wearing a face mask during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egypt's Minister of Culture Enas Abdel-Dayem walks during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egypt's Minister of Culture Enas Abdel-Dayem walks during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Injy El Mokkaddem attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Injy El Mokkaddem attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Hana Shiha attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Hana Shiha attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Nelly Karim attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Nelly Karim attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Tunisian actress Dorra Zarrouk attends the opening ceremony of the 42nd Cairo International Film Festival (CIFF), in Cairo, Egypt. EPA
    Tunisian actress Dorra Zarrouk attends the opening ceremony of the 42nd Cairo International Film Festival (CIFF), in Cairo, Egypt. EPA
  • Egyptian actress Yasmine Sabri attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Yasmine Sabri attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Jamila Awad attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Jamila Awad attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Rania Mansour attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Rania Mansour attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Asser Yassin attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actor Asser Yassin attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Ahmed Dawood wears a protective face mask beside his wife, actress Ola Roshdy during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actor Ahmed Dawood wears a protective face mask beside his wife, actress Ola Roshdy during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Yosra El Lozy poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Yosra El Lozy poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Shereen Reda attends the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Shereen Reda attends the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actor Sabry Fawwaz smiles during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actor Sabry Fawwaz smiles during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Elham Shahin waves during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Elham Shahin waves during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Abeer Sabry poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Abeer Sabry poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Yosra El Lozy poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Yosra El Lozy poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Nourhan Mansour poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Nourhan Mansour poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • The US ambassador to Egypt, Jonathan Cohen wears a face mask during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    The US ambassador to Egypt, Jonathan Cohen wears a face mask during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Egyptian actress Hana El Zahed poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Egyptian actress Hana El Zahed poses during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Photographers take photos during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
    Photographers take photos during the opening ceremony of the 42nd Cairo International Film Festival. Reuters
  • Syrian actress Lina Shamamian attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Syrian actress Lina Shamamian attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Ahmed Magdy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actor Ahmed Magdy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actress Amina Khalil attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actress Amina Khalil attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Hani Adel attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actor Hani Adel attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian Actress Nermin Al-Fiqy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian Actress Nermin Al-Fiqy attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Egyptian actor Khaled Selim attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Egyptian actor Khaled Selim attends the opening ceremony of the 42nd Cairo International Film Festival. EPA
  • Actor Ahmed El-Fishawy and his wife attend the opening ceremony of the 42nd Cairo International Film Festival. EPA
    Actor Ahmed El-Fishawy and his wife attend the opening ceremony of the 42nd Cairo International Film Festival. EPA

Cairo International Film Festival: 35 photos from the star-studded red carpet opening


Evelyn Lau
  • English
  • Arabic

The 42nd Cairo International Film Festival (Ciff) has kicked off.

Stars of Arab cinema headed to Cairo Opera House last night for the cinematic celebration's glitzy (although toned down) opening ceremony, which saw actresses Mona Zaki, Dorra Zarrouk and Yasmine Sabri don their red-carpet best for the occasion. Zaki was also honoured with the Faten Hamama Excellence Award, named after the revered Egyptian actress, for an outstanding career in cinema.

Achievement awards have also gone to Egyptian author and scriptwriter Wahid Hamed and British playwright, screenwriter and director Christopher Hampton.

The film festival will run until Thursday, December 10, after having been pushed back two weeks to ensure safety measures were put in place according to the guidelines approved by the Egyptian government and the World Health Organisation (WHO).

The event will operate at 50 per cent capacity. In addition, seats will be sanitised after every screening. The organisers are ushering in stricter precautions for all red carpet screenings, such as testing all staff and members of the press 48 hours before the start of the festival. As for guests, Ciff is setting up a medical assistance unit at the hotel where stars will be staying.

This year’s festival will show 84 films from 43 countries, boasting 33 Mena premieres, all scheduled to screen across a number of venues in Cairo.

With almost half of the total number of films that were screened last year, and under strict safety procedures, the team behind Ciff said they were keen for the show to go on. “The most important thing for us was for the festival to continue, for the sake of filmmakers,” said festival president Mohamed Hefzy.

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

Cricket World Cup League Two

Oman, UAE, Namibia

Al Amerat, Muscat

 

Results

Oman beat UAE by five wickets

UAE beat Namibia by eight runs

 

Fixtures

Wednesday January 8 –Oman v Namibia

Thursday January 9 – Oman v UAE

Saturday January 11 – UAE v Namibia

Sunday January 12 – Oman v Namibia

THE%20HOLDOVERS
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The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Pathaan
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THREE POSSIBLE REPLACEMENTS

Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.

Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.

Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

I Care A Lot

Directed by: J Blakeson

Starring: Rosamund Pike, Peter Dinklage

3/5 stars

if you go
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster

Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.

  • It’s So Easy
  • Mr Brownstone
  • Chinese Democracy
  • Welcome to the Jungle
  • Double Talkin’ Jive
  • Better
  • Estranged
  • Live and Let Die (Wings cover)
  • Slither (Velvet Revolver cover)
  • Rocket Queen
  • You Could Be Mine
  • Shadow of Your Love
  • Attitude (Misfits cover)
  • Civil War
  • Coma
  • Love Theme from The Godfather (movie cover)
  • Sweet Child O’ Mine
  • Wichita Lineman (Jimmy Webb cover)
  • Wish You Were Here (instrumental Pink Floyd cover)
  • November Rain
  • Black Hole Sun (Soundgarden cover)
  • Knockin’ on Heaven’s Door (Bob Dylan cover)
  • Nightrain

Encore:

  • Patience
  • Don’t Cry
  • The Seeker (The Who cover)
  • Paradise City