Two works by Arab filmmakers have made it on to this year's Oscars shortlist.
Palestinian-British director Farah Nabulsi's short film The Present and Tunisian filmmaker Kaouther Ben Hania's critically acclaimed drama The Man Who Sold His Skin are both in the running for the 2021 Oscars.
The former has been shortlisted in the Live Action Short category, while the latter has a chance at winning the International Feature Film award.
However, while the shortlists for nine categories were announced on Wednesday, we will have to wait until March 15 – when the nominations will be officially revealed – to know if the films will make the final cut for the 93rd Academy Awards.
Both films have generated considerable buzz since they were released last year.
The Present, which marks Nabulsi's directorial debut, won the audience award at the Clermont-Ferrand International Short Film Festival in February 2020, where it had its world premiere.
The film tells the story of Yousef, played by Palestinian actor Saleh Bakri, who decides to go with his daughter to buy a gift for his wife on their wedding anniversary. The task of shopping for the gift is almost impossible because of the challenges of life under occupation.
In an interview with The National last year, Nabulsi said the film was about the freedom of movement as a basic human right.
“At its essence, the film is about human dignity and the importance of dignity and what it means for someone to continuously be dehumanised,” she said. “It’s a simple story that speaks volumes about the absurd situation that exists there [in Palestine].”
Ben Hania's latest film is also ripe with searing political commentary. Like The Present, it explores the theme of freedom, but through the eyes of a Syrian refugee who becomes commodified as an artwork.
The Man Who Sold His Skin follows the protagonist in Lebanon, as he agrees to have his back tattooed by a famous artist in the hopes of joining his partner in Paris. However, he is soon viewed as a 'work of art', worth an enormous sum.
The inspiration for the film, Ben Hania told The National last year, came from real life. In 2006, Belgian artist Wim Delvoye produced the piece Tim, for which he tattooed the back of Tim Steiner, a former studio owner from Zurich, Switzerland. He sold the living artwork to a collector, and as part of the slightly macabre contract, Steiner received a third of the sale price and agreed to have his back skinned after his death so the owner could hang this unique piece on their wall.
“The original work of art was just a starting point,” said Ben Hania.
“Many movies start with an image, then you have to have a story with an emotional journey.”
Also representing the Middle East in the shortlist is director Majid Majidi's 2020 Iranian drama Sun Children, which tackles the subject of forced child labour.
The 93rd Oscars is scheduled to take place on Sunday, April 25.
more from Janine di Giovanni
THE BIO
Favourite author - Paulo Coelho
Favourite holiday destination - Cuba
New York Times or Jordan Times? NYT is a school and JT was my practice field
Role model - My Grandfather
Dream interviewee - Che Guevara
THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
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
Mohammed bin Zayed Majlis
Sri Lanka-India Test series schedule
1st Test July 26-30 in Galle
2nd Test August 3-7 in Colombo
3rd Test August 12-16 in Pallekele
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
MATCH SCHEDULE
Uefa Champions League semi-final, first leg
Tuesday, April 24 (10.45pm)
Liverpool v Roma
Wednesday, April 25
Bayern Munich v Real Madrid (10.45pm)
Europa League semi-final, first leg
Thursday, April 26
Arsenal v Atletico Madrid (11.05pm)
Marseille v Salzburg (11.05pm)
