The film Theeb, co-produced in the UAE, has been nominated for an Academy Award for Best Foreign Language Film.
The movie, a coming-of-age drama set in the First World War-era Jordanian desert, features a cast made up largely of Bedouins with no previous acting experience.
It was partly funded by Abu Dhabi’s Sanad grant for film and development, and previously picked up two awards when it screened at the 2014 Abu Dhabi Film Festival: Best Film from the Arab World; and the Fipresci Prize for Best Narrative Feature.
British-Jordanian director Naji Abu Nowar was also named Variety's Arab Filmmaker of the Year.
The film also earned two Bafta nominations, one for Best Film Not in the English Language, and one for Outstanding Debut by a British Writer, Director or Producer, for Abu Nowar and producer Robert Lloyd. The Baftas take place in London on February 14, two weeks before the Academy Awards ceremony in Los Angeles on February 28.
Abu Nowar told The National at the Abu Dhabi Film Festival that he was surprised by the film's international success.
“It sounds bad to say I’m surprised how well it’s done with various audiences,” he said after its Abu Dhabi screening.
“In our first four festival appearances we had three standing ovations, which is crazy. I think it’s partly that this is a culture that hasn’t been shown on film before. There’ve been some shoots in the locations, but this has the whole culture.”
There was disappointment for another locally supported film, however.
The Image Nation-produced He Named Me Malala, which tells the story of Pakistani girls' education advocate and Nobel Peace Prize winner Malala Yousafzai, had made the initial longlist for Best Feature Documentary, but did not manage a nomination.
It missed out on the shortlist to Amy, Cartel Land, The Look of Silence, What Happened, Miss Simone? and Winter on Fire: Ukraine's Fight for Freedom.
Another regional success, Palestinian director Basil Khalil's Ave Maria picked up a nomination for Best Live Action Short.
cnewbould@thenational.ae
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The specs
Price: From Dh529,000
Engine: 5-litre V8
Transmission: Eight-speed auto
Power: 520hp
Torque: 625Nm
Fuel economy, combined: 12.8L/100km
The years Ramadan fell in May
RESULT
Esperance de Tunis 1 Guadalajara 1
(Esperance won 6-5 on penalties)
Esperance: Belaili 38’
Guadalajara: Sandoval 5’
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
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
States of Passion by Nihad Sirees,
Pushkin Press
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
