'Oudah' tells the story of a young man who is heading for Jeddah after being forced to leave his village behind. Anas Alhumaid
'Oudah' tells the story of a young man who is heading for Jeddah after being forced to leave his village behind. Anas Alhumaid
'Oudah' tells the story of a young man who is heading for Jeddah after being forced to leave his village behind. Anas Alhumaid
'Oudah' tells the story of a young man who is heading for Jeddah after being forced to leave his village behind. Anas Alhumaid

Meet the young Saudi Arabian filmmaker who made a road-trip movie: 'We broke a barrier'


Razmig Bedirian
  • English
  • Arabic

The road-trip film is a tried and true genre, but also a very malleable one.

A road is an instrument of progress. It offers an escape, as well as an entry. Ahead is the desired future, in the rear-view mirror is the past and its anxieties.

This makes it the perfect path to test a range of characters and themes. Rain Man, Little Miss Sunshine, Theeb and Mad Max are all road-trip films, and while each take advantage of the timeless metaphor, they tell very different stories.

Anas Alhumaid's debut short, Oudah, is very much a road-trip film, complete with the genre's winding dramas, but it's one that tells a contemporary Saudi Arabian story and you've probably seen nothing like it before.

A woman named Razan (Razan Tariq) stops to pick up Oudah (Wael Ghobaish) in the film. Courtesy Anas Alhumaid
A woman named Razan (Razan Tariq) stops to pick up Oudah (Wael Ghobaish) in the film. Courtesy Anas Alhumaid

The film tells the story of a young man, Oudah (Wael Ghobaish), who is heading for Jeddah after being forced to leave his village south of the city. His car breaks down during his journey and he has to hitchhike the rest of the way.

A woman named Razan (Razan Tariq) stops to pick him up, and – in classic road-trip film fashion – the journey they take together upends both their lives.

The film had its first public premiere at the Saudi Film Festival on Sunday, September 6, where it won the Golden Palm for Best Student Film. It was also nominated to appear at this year's Cannes Film Festival.

Oudah is 23 year-old Alhumaid's first cinematic effort and while the up-and-coming filmmaker says he never expected the title to win awards or become so popular, he knew for some time that this was a story he wanted to tell.

"I'd been mulling over the idea for more than a year," he tells The National. "But it didn't find its full form until I met with the co-writers, who took the story to a new level."

Alhumaid and the film's scriptwriters – Abdulrahman Alqarni and Majid Alahdal – met on an almost daily basis for a month, tweaking and developing the script until "it was just right".

"It was, I think, the most difficult part of making the film," Alhumaid says. "Finally we had it ready at the turn of the year, and we began to look for actors to play the parts."

Casting was not a straightforward process, either. Alhumaid says that because Saudi's film scene is still in its infancy, there aren't many seasoned actors to choose from. "We called friends and friends of friends and began auditioning a few people," he recalls. "Most were models by profession who had never acted before. We finally met with Wael and Razan, and they were perfect."

The film was shot over the course of three days in January in a village a few kilometres south of Jeddah. Courtesy Anas Alhumaid
The film was shot over the course of three days in January in a village a few kilometres south of Jeddah. Courtesy Anas Alhumaid

The film was shot over the course of three days in January in a village a few kilometres south of Jeddah. After initial editing, the team – all of whom are under the age of 24 – ended up with 18 final minutes, three minutes longer than festival guidelines.

“We had to edit it again,” Alhumaid says. “That was tough, to take out a total of three minutes without compromising the story’s plot. But we did it, and I think we’re all happy with the final result.”

While Oudah was made exclusively with the Saudi Film Festival in mind, Alhumaid and the team decided to submit it to Cannes as well. "Around March, we heard back from them, saying we had been nominated. And though the festival was cancelled, it was still encouraging to know where we can reach if we put in the effort. I felt like we broke a large barrier."

Anas Alhumaid, 23. 'Oudah' is his first cinematic effort. Courtesy Anas Alhumaid
Anas Alhumaid, 23. 'Oudah' is his first cinematic effort. Courtesy Anas Alhumaid

Even with the Cannes nomination, Alhumaid says he never expected to win the Golden Palm at the Saudi Film Festival. The young director was watching the ceremony from Riyadh and, he says, "When I knew the film won, I don't know, I felt like I was shaking. I was thrilled."

He says that the festival being held digitally helped in expanding the film's audience. "Before it would be only those who had tickets to the festival and physically attended would get to see the film. Now, it worked in our favour. It was shown on the festival's YouTube page and a lot of people got to see it. It's what helped it get traction on social media."

Alhumaid now intends to take the film to Egypt and has applied to the Cairo International Film Festival and the El Gouna Film Festival. "Due to the festivals' guidelines, it can only show in one of the two events," he says. "We'll see what happens."

Alhumaid says he is eager to work on a full-length feature next. But for that, he will need the support of the Saudi film scene.

“The industry here is still in its early stages. Festivals are definitely key to helping it grow and prosper, and we’re on the right path. But young filmmakers will need support from the government and individual players to help them grow to their full potential."

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

A timeline of the Historical Dictionary of the Arabic Language
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  • November 2021: First 17 volumes launched 
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  • October 2023: Another 31 volumes released
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Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

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