For a film festival that is often accused of favouring its old friends, this year's Cannes line-up has a surprising number of new recruits graduating to the competition section.
Of course, there is a smattering of usual suspects, including three former Palme d’Or winners: Thai director Apichatpong Weerasethakul, Italy’s Nanni Moretti and France’s Jacques Audiard.
But this year’s robust 24-film selection has opened the doors to several filmmakers at interesting – and often impressionable – stages in their careers.
Sean Baker ('Red Rocket')
Back in 2015, Baker's career took flight with Tangerine, a Los Angeles-set street-hustlers story that he shot on an iPhone. He followed that with The Florida Project, which premiered at Director's Fortnight in Cannes and won an Oscar nomination for its star, Willem Dafoe.
Now he's back with comedy-drama Red Rocket, the story of a washed-up adult film star who returns to his Texas home town. The film stars actor-rapper Simon Rex, best known for the Scary Movie series.
Getting to climb the red carpet in Cannes is going to be quite the culture shock for Baker.
Nabil Ayouch ('Casablanca Beats')
Remarkably, Casablanca Beats is the first Moroccan film since 1962 to be selected for competition at Cannes. The director is French-Moroccan filmmaker Nabil Ayouch, who previously gained acclaim for his 2012 film Horses of God (which dealt with suicide bombings) and 2003's Ali Zaoua (about street children in Casablanca).
This latest effort stars real-life musician Anas Basbousi as a rapper-turned-tutor who works at a cultural centre in Sidi Moumen, on the outskirts of Casablanca. There, he encourages a group of young children to express themselves through hip-hop, in this uplifting musical odyssey.
Mia Hansen-Love ('Bergman Island')
After six previous features, including the impressive Eden and Father of My Children, it feels about time that French-born Mia Hansen-Love was admitted into the Competition category at Cannes.
She's finally made it with Bergman Island, a drama about an American filmmaker couple (Mia Wasikowska, Tim Roth) who journey to the Swedish island of Faro to write new screenplays.
Famed for inspiring renowned filmmaker Ingmar Bergman – he lived and died on the island and also shot several movies there, including 1973's Scenes from a Marriage – Faro will probably prove to be an enticing backdrop, as the couple find that "the lines between reality and fiction start to blur", according to the enigmatic synopsis.
Juho Kuosmanen ('Compartment No 6')
Finnish film director Juho Kuosmanen is already well-acquainted with Cannes after his feature debut The Happiest Day in the Life of Olli Maki won the Un Certain Regard award when it played in that sidebar in 2016.
His second feature, Compartment No 6, will compete in the main arena. The film is about two strangers on a train, and stars Seidi Haarla and Yuriy Borisov. The two mismatched travellers are forced to share a tiny sleeping compartment on a train heading up to the Arctic Circle. Life-affirming is the vibe we're getting.
Joachim Lafosse ('The Restless')
When Belgium's Joachim Lafosse heard that he'd been admitted into the Competition category at Cannes for the first time, he received congratulations from the Dardenne Brothers – his nation's most successful Cannes entrants (they twice won the Palme d'Or).
"It was with them that I started to think and think about cinema," he said, slightly overcome. While he has seen films played in the Un Certain Regard category (2012's Our Children) and Director's Fortnight (2008's Private Lessons; 2016's After Love), this graduation present seems richly deserved.
Featuring Leila Bekhti and Damien Bonnard as a couple – one of them with bipolar disorder – it looks set to be an emotional ride.
Nadav Lapid ('Ahed’s Knee')
Israeli filmmaker Nadav Lapid is on a hot streak. His last film, 2019's Synonyms, won the Berlin Film Festival's top prize, the Golden Bear, while he also saw his 2014 film, The Kindergarten Teacher, which played in Cannes' Critics Week, adapted into a well-regarded American indie starring Maggie Gyllenhaal.
Now he's back with his most personal film to date, the existential crisis tale Ahed's Knee. Shot in the desert, it's the story of an Israeli filmmaker who is left shattered by the death of his mother.
Julia Ducournau ('Titane')
French director Ducournau is arguably one of the most exciting additions to the Competition line-up. Her first film, 2016's Raw, played in Director's Fortnight and this story of a girl with cannibalistic urges won a host of awards, including the Camera d'Or for Best First Film.
Only her second feature, Titane brings her into Competition at Cannes. It's the story of a father reunited with his son 10 years after he went missing, and stars former Cannes Best Actor winner Vincent Lindon.
The dialogue-free trailer makes it look like David Cronenberg's Crash meets Rob Cohen's The Fast and the Furious. Expect this to be the film everyone ends up talking about.
Ildiko Enyedi ('The Story of My Wife')
You can't exactly call Hungarian-born Ildiko Enyedi a newcomer. Thirty-two years ago, her debut film My 20th Century won the Camera d'Or when it played in Cannes. Since then, she has wonBerlin's Golden Bear – with her 2017 film On Body and Soul. But this is the first time one of her films will be playing in Competition at Cannes.
Adapted from Hungarian writer Milan Fust's novel of the same name, it's a delicious-sounding story, too: a man makes a bet with a friend that he will marry the next woman who walks into the cafe where they are eating.
Lea Seydoux, the French starlet from Blue is the Warmest Colour, takes the female lead.
The Cannes Film Festival runs from Tuesday, July 6 to Saturday, July 17. You can find the full selection here
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RESULTS
5pm: Handicap (PA) Dh80,000 (Turf) 2,200m
Winner: Jawal Al Reef, Fernando Jara (jockey), Ahmed Al Mehairbi (trainer)
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
Winner: AF Seven Skies, Bernardo Pinheiro, Qais Aboud
6pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: Almahroosa, Fabrice Veron, Eric Lemartinel
6.30pm: Maiden (PA) Dh80,000 (T) 1,200m
Winner: AF Sumoud, Tadhg O’Shea, Ernst Oertel
7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m
Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
7.30pm: Handicap (TB) Dh90,000 (T) 1,400m
Winner: Adventurous, Sandro Paiva, Ali Rashid Al Raihe
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Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
MATCH INFO
Inter Milan 1 (Martinez 18' pen)
Juventus 2 (Dybala 4', Higuain 80')
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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