Shalu Rahim and Abu Valayamkulam in 'Deira Diaries'. Courtesy Abdul Latheef OK
Shalu Rahim and Abu Valayamkulam in 'Deira Diaries'. Courtesy Abdul Latheef OK
Shalu Rahim and Abu Valayamkulam in 'Deira Diaries'. Courtesy Abdul Latheef OK
Shalu Rahim and Abu Valayamkulam in 'Deira Diaries'. Courtesy Abdul Latheef OK

'Deira Diaries': Dubai-shot Malayalam film showcases different side of life in the Gulf


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A South Indian movie that offers an intimate look at the lives of middle class residents in the UAE, and was entirely filmed in Dubai, has just been released on streaming service NeeStream.

Directed by Mushthaque Rahman Kariyaden and shot in Malayalam, the language spoken in Kerala, Deira Diaries focuses on five unrelated people whose lives are unknowingly changed by one person.

The film was shot over two months in 2020, right before the coronavirus-imposed stay-at-home measures. With the exception of lead actors Abu Valayamkulam and Shalu Rahim, known names in the Malayalam film industry, Deira Diaries features mostly fresh faces, many of whom are UAE residents.

Dubai radio presenter Arfaz Iqbal also features in the film.

A still from the film 'Deira Diaries'. Courtesy Abdul Latheef OK
A still from the film 'Deira Diaries'. Courtesy Abdul Latheef OK

"The simple worlds or acts of somebody whom we know well may influence us greatly, but they often go unnoticed. Deira Diaries is about five different lives that were touched by Yousuf, an ordinary, simple expat. And those people come to this realisation only when Yousuf disappears from their lives," says director Kariyaden, adding that he also wanted to showcase a different side to life in the Gulf, away from the glitz and glamour often portrayed in Indian movies.

“We wanted to showcase what life is really like for the middle class expat here."

Abu Valayamkulam plays the lead in 'Deira Diaries'. Courtesy Abdul Latheef OK
Abu Valayamkulam plays the lead in 'Deira Diaries'. Courtesy Abdul Latheef OK

Kariyaden, who has lived in the UAE for 27 years, has directed a number of TV series and shows in Malayalam. This is his first feature-length film.

Shooting in Dubai and around the Deira neighbourhood was a breeze, he says.

“We had so much support from the UAE government who went out of their way to make sure everything was in place. It’s no wonder that many Indian films are being shot here,” he adds.

The film’s 20-day schedule was tight since most of the cast members also had day jobs, explains production manager Reju Anthony Gabriel, who also plays a small role in film.

“We had to shoot mostly on weekends and holidays, but we somehow made it work,” he says. “And because many of us knew each other, it was like a big picnic.”

MATCH INFO

Rugby World Cup (all times UAE)

Third-place play-off: New Zealand v Wales, Friday, 1pm

MATCH INFO:

Second Test

Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

Entrance is free

Results

Catchweight 60kg: Mohammed Al Katheeri (UAE) beat Mostafa El Hamy (EGY) TKO round 3

Light Heavyweight: Ibrahim El Sawi (EGY) no contest Kevin Oumar (COM) Unintentional knee by Oumer

Catchweight 73kg:  Yazid Chouchane (ALG) beat Ahmad Al Boussairy (KUW) Unanimous decision

Featherweight: Faris Khaleel Asha (JOR) beat Yousef Al Housani (UAE) TKO in round 2 through foot injury

Welterweight: Omar Hussein (JOR) beat Yassin Najid (MAR); Split decision

Middleweight: Yousri Belgaroui (TUN) beat Sallah Eddine Dekhissi (MAR); Round-1 TKO

Lightweight: Abdullah Mohammed Ali Musalim (UAE) beat Medhat Hussein (EGY); Triangle choke submission

Welterweight: Abdulla Al Bousheiri (KUW) beat Sofiane Oudina (ALG); Triangle choke Round-1

Lightweight: Mohammad Yahya (UAE) beat Saleem Al Bakri (JOR); Unanimous decision

Bantamweight: Ali Taleb (IRQ) beat Nawras Abzakh (JOR); TKO round-2

Catchweight 63kg: Rany Saadeh (PAL) beat Abdel Ali Hariri (MAR); Unanimous decision

Oppenheimer
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Graphene is extracted from graphite and is made up of pure carbon.

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The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

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England's lowest Test innings

- 45 v Australia in Sydney, January 28, 1887

- 46 v West Indies in Port of Spain, March 25, 1994

- 51 v West Indies in Kingston, February 4, 2009

- 52 v Australia at The Oval, August 14, 1948

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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