It would not be an exaggeration to say that Christopher Aoun is Lebanon’s, or probably the Arab world’s, best cinematographer.
The director of photography is behind award-winning films such as Nadine Labaki's 2019 Oscar-nominated Capernaum and Tunisian director Kaouther Ben Hania's The Man Who Sold His Skin, which had its world premiere at the Venice International Film Festival this month and won its male lead, Yahya Mahayni, the Best Actor award.
Between Beirut, Berlin and Los Angeles, Aoun, 30, has worked with some of the top artists around the world today, such as Selena Gomez, on the music video to her latest single, Boyfriend, as well as the biggest brands, too, such as Hugo Boss.
However, before Aoun's career got to where it is, his passion for visual storytelling, and film specifically, started when he discovered photography as a child. Growing up, he watched and helped his father, who was a photographer, develop pictures at home. This process, the cinematographer says, had a huge influence on his life.
"That moment, when the image appeared, was so magical and beautiful," Aoun tells The National.
From then, he came to understand the power of being able to take someone through visuals into a world not easily accessible to everyone – something he is enthused by now.
“I am fascinated by the process of creating and deciding on how to represent and translate a script into images that feel and somehow become alive,” he says.
When he was 19, Aoun moved to Munich to study film and his primary interest was in documentary.
“I wanted to feel closer to people’s realities; I wanted to dive deep into those lives and try to understand human beings through the amazing tool that a camera can be,” he says.
In 2015, aged 25, he shot his first feature film Ismaii (Listen) by Lebanese director Philippe Aractingi, and after that spent three years working on a documentary called Kalveli: Shadows of the Desert. The film captures the struggle of Indian women whose husbands move to the Gulf for work in order to provide for their families, but who never return home. It was this opportunity that led Aoun to working with Labaki a year later.
He and Labaki's visions were aligned when it came to Capernaum, a film inspired by real-life stories and one that had real people for actors. It tells the tale of Zain, a young boy who sues his parents for bringing him into the world. It received international acclaim and went on to win numerous awards at the world's most renowned events, including the Cannes Film Festival, the Golden Globes and the Oscars.
Aoun says the experience of working on Labaki's Capernaum is still unlike any other for him.
"The synergy that everyone experienced in the cast and crew on Capernaum was so powerful. I miss that energy very much. It almost felt like we were on a mission."
Aoun says that Capernaum helped his career tremendously. He received a lot of scripts owing to the success of the film. However, while it opened doors, it also challenged him to look at projects more closely.
"I feel very lucky to be able to dig deeper in my work and research on perception and visual storytelling," he says. "I'm always asking myself which film to shoot next. It has not been easy for me to be satisfied with a lot of the scripts that I'm reading since Capernaum."
What Aoun has been trying to find in the films he takes on is continuity, even if that means doing commercial work until the right script comes along. The continuity he is looking for is in the themes that these films are about – little stories that tell a bigger one about the human condition, those about injustice, how one sees themselves versus how the world sees them and that discrepancy.
One that fit the criteria was Ben Hania's The Man Who Sold His Skin, and it became the second feature Aoun worked on. Inspired by a real-life story, it follows a Syrian man who, in order to try and get to Europe to be with the love his life, accepts having his back tattooed by an artist. It was shot in France, Belgium and Tunisia.
While filmmaking has taken Aoun around the world, it also keeps bringing him back home – he has taken on a new film that will be shot in Lebanon this year.
"Lebanon is a source of inspiration and also of pain," he says. When asked how he feels about the devastating Beirut blast on August 4, he is almost at a loss for words.
“I feel I need to be there,” he says. “After the blast, I feel I’m at a point I cannot judge about my view on Lebanon.
"I just feel that I’m lost myself in terms of ‘Is it hope we need or is it trying to get people out because there is no hope?’ and I cannot answer that question right now. That is why I might be flying to Beirut right after the [Venice] festival. I just feel at the moment I need to be there and reconnect.”
There is no doubt that Aoun is not an artist who is confined by space, but rather by work that will continue to tell universal stories.
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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
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Ten10 Cricket League
Venue and schedule Sharjah Cricket Stadium, December 14 to 17
Teams
Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan
Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad
Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider
Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider
Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah
Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola