• Emma Stone plays the titular character in 'Cruella', a Disney live-action remake of '101 Dalmations'. All photos courtesy Disney
    Emma Stone plays the titular character in 'Cruella', a Disney live-action remake of '101 Dalmations'. All photos courtesy Disney
  • Since the trailer was released, comparisons have been made to 2019 film 'Joker' because of its seemingly dark content, but the actors reject this.
    Since the trailer was released, comparisons have been made to 2019 film 'Joker' because of its seemingly dark content, but the actors reject this.
  • Emma Thompson plays the real villain The Baroness.
    Emma Thompson plays the real villain The Baroness.
  • Emma Stone as Estella. Her alter-ego is Cruella.
    Emma Stone as Estella. Her alter-ego is Cruella.
  • Emma Thompson as The Baroness and Andrew Leung as Jeffrey.
    Emma Thompson as The Baroness and Andrew Leung as Jeffrey.
  • Tipper Seifert-Cleveland as young Estella.
    Tipper Seifert-Cleveland as young Estella.
  • What's surprising about the film is that by the end of it viewers fall in love with the character of Cruella.
    What's surprising about the film is that by the end of it viewers fall in love with the character of Cruella.
  • Cruella was simply trying to shake up the staid culture of London's society.
    Cruella was simply trying to shake up the staid culture of London's society.
  • References to the 1970s punk rock movement are unmissable thanks to the fashions and soundtrack.
    References to the 1970s punk rock movement are unmissable thanks to the fashions and soundtrack.
  • The make-up and costumes are fantastic.
    The make-up and costumes are fantastic.
  • From left to right: Paul Walter Hauser as Horace, Emma Stone as Estella and Joel Fry as Jasper.
    From left to right: Paul Walter Hauser as Horace, Emma Stone as Estella and Joel Fry as Jasper.
  • There are undoubtedly some emotional moments.
    There are undoubtedly some emotional moments.
  • But there are also some dramatic, fabulous moments.
    But there are also some dramatic, fabulous moments.
  • Mark Strong as Boris.
    Mark Strong as Boris.
  • The trailer perhaps made the film seem more dark than it really is.
    The trailer perhaps made the film seem more dark than it really is.
  • It has also been compared to 'The Devil Wears Prada' meets 'The Witches' meets 'Death Becomes Her'.
    It has also been compared to 'The Devil Wears Prada' meets 'The Witches' meets 'Death Becomes Her'.

'Cruella': Emma Stone, Emma Thompson and Paul Walter Hauser on whether the film is anything like 'Joker'


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When Disney dropped the trailer for its forthcoming 101 Dalmatians origins story Cruella in February, the internet went into something of a meltdown. The trailer, it was quickly noted, bore a distinct similarity to the one for Todd Phillips's 2019 smash Joker.

There were the hints of a tormented past resulting in the villain we know and love (to hate) today; the first person voiceover detailing the protagonist's wickedness; snapshots of the nemeses that tipped our anti-heroes over the edge (Baroness Von Hellman for Cruella, Thomas Wayne for the Joker); a soundtrack from the golden era of 1950s crooning (Connie Francis's Who's Sorry Now for Cruella vs Charlie Chaplin's Smile); and an overriding sense that we were going to learn a lot more about the titular characters than we ever would while they were playing second fiddle to the heroes of the movies we have seen them in before.

The hashtag #DisneysJoker was soon trending, but is this really a fair comparison? There's no doubting Cruella delves into territory a little darker than we might expect from a Disney live-action spin-off. It has even received a PG-13 rating in the US, only the second of Disney's recent clutch of live-action remakes to enter such "adult" territory, following Mulan. But it's still not in the R-rated world of Joker. Cruella, after all, is the story of a narcissistic aristocrat with a penchant for dog-fur coats, while Joker tells of a psychopathic maniac hellbent on global destruction, while packed with tales of abuse and torture that would never come close to PG-13 territory.

It's definitely dark for a Disney movie. Maybe not for a really intense R-rated film, but it was darker than I've seen a Disney movie for a good long time

Paul Walter Hauser, who plays Cruella's henchman Horace in the new film, concludes that sometimes the internet just likes easy comparisons. "People like to find one quick way to describe something, and it becomes catchy and suddenly people are agreeing with it without even knowing what they're talking about – that's just Twitter," the actor laments. "The Joker comparison is kind of lazy. I'd like to be compared to it by way of fostering cool conversations and making a ton of money, that would be cool, but I think that the comparisons end there."

Actress Emma Stone, who plays Cruella herself, agrees the Joker comparisons are over the top, though she is pleased with the film's undeniably dark edge. "[Disney] really let Craig [Gillespie, director] and Tony [McNamara, screenplay] write and make what they wanted to make," she says. "It's definitely dark for a Disney movie. Maybe not for a really intense R-rated film, but it was darker than I've seen a Disney movie for a good long time."

Stone's co-star Emma Thompson, a veteran of British period dramas like Howard's End and Sense and Sensibility, also seems to have enjoyed the opportunity to go a little closer to the dark side in her latest role as the movie's true villain, the Baroness Von Hellman.

“I had such fun doing her, because I've been asking for quite a number of years if I could be a villain, a proper villain,” she says. “I spent decades playing what my mother used to call 'good women in frocks’, and now I got to play a really evil woman in frocks.”

Emma Thompson as the Baroness in 'Cruella'. Courtesy Disney
Emma Thompson as the Baroness in 'Cruella'. Courtesy Disney

The lauded thespian appears to have taken her newfound love for evil off-set as well, as she jokingly admits to attempting to have her co-star, Wink the dog, fired from the movie for stealing her spotlight. “I told stories. I said he'd come and widdled on one of my costumes, and nobody believed me. They just knew I was lying and that it was just a vicious attempt to get rid of this dog that was, frankly, upstaging me and getting in my light,” she says with a laugh. “The dog was an obstacle.”

I think Disney is figuring out how to put creative people in the driver's seat of an intellectual property vehicle, and ... do something really interesting with it

What is perhaps most surprising about the film, however, is not how Disney dabbled in darkness for the origins story of this classic animated villain, but how much love we have for her by the end of the film. In both the 1961 animation and the two live-action remakes from the '90s, featuring Glenn Close as the haute couture-laden harridan, there's little doubt as to the evilness of Cruella. In Cruella, however, the character begins as nothing more than naughty schoolgirl Estella (played by Tipper Seifert-Cleveland in the film's early scenes), and becomes the likeable-but-oppressed aspiring fashion designer in the Baroness's 1970s London design house.

Her adoption of the Cruella mantle is not just an alter ego with which to fight the Baroness, but a part of her effort to shake up the staid culture of the era. The parallels to enfant terrible Vivienne Westwood and the punk rock movement are unavoidable – and signposted in both the fashions and soundtrack – and quite laudable.

Tipper Seifert-Cleveland as young Estella in Disney's live-action 'Cruella'. Courtesy Disney
Tipper Seifert-Cleveland as young Estella in Disney's live-action 'Cruella'. Courtesy Disney

Cruella can deliver some low blows, but they're all designed to defeat the infinitely more wicked Baroness, whose crimes are far greater. It's not the darker tone that could alienate audiences from the source material, but the fact we end up rooting for this previously detested character.

Hauser seems unconcerned about the apparent redrawing of his fictional mistress's moral compass, however. “We've got to start twisting and contorting these timelines and these materials or we're not going to have any movies left,” he says.

From left to right: Paul Walter Hauser as Horace, Emma Stone as Estella and Joel Fry as Jasper in 'Cruella'. Courtesy Disney
From left to right: Paul Walter Hauser as Horace, Emma Stone as Estella and Joel Fry as Jasper in 'Cruella'. Courtesy Disney

"Hollywood doesn't invite many wholly original films – a movie like Little Miss Sunshine is very hard to get made, whereas a movie like Superman or Batman is not as hard to get made.

"I think Disney is figuring out how to put creative people in the driver's seat of an intellectual property vehicle, and let them drive their way and do something really interesting with it. And I think Cruella is the best example I've seen in several years of Disney letting somebody take the reins creatively and do something totally new with something that we've seen before.

"I really hope that people get to enjoy the full breadth of creativity of Cruella."

Cruella is in UAE cinemas from Thursday

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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