The Marvel universe is poised to expand with the introduction of She-Hulk, the superhero alter-ego of lawyer Jennifer Walters.
The trailer for the show, which will premiere on Disney+ on August 17, racked up more than 78 million views on its first day of release, the second-largest trailer debut for a Marvel Studios series after the 2021 show, The Falcon and the Winter Soldier.
The series stars Orphan Black actress Tatiana Maslany as lawyer Jennifer Walters, a woman trying to balance her work as the “face of the superhuman law division” at her company, with her 6 foot, 7 inch green-skinned superhero alter-ego.
Mark Ruffalo appears in the show as Bruce Banner, aka the Hulk, who helps Walters with her transition into superhero-dom. It also features Tim Roth as Emil Blonsky / Abomination, who first appeared in 2008's The Incredible Hulk, and more recently in Shang-Chi and the Legend of the Ten Rings. Doctor Strange’s sidekick Wong (Benedict Wong) also stars.
The nine-episode show will also feature The Good Place actress Jameela Jamil as Titania, a character who, according to the comics, becomes Walters’ nemesis.
Who is She-Hulk?
Created by Stan Lee, She-Hulk was first introduced in Marvel Comics in February 1980 in The Savage She-Hulk #1.
In the comics, she is the daughter of Elaine and William Walters. Her mother died in a car crash when she was 17, and her father is a Los Angeles County sheriff.
Is She-Hulk related to the Hulk?
Walters is Bruce Banner’s cousin. In the comics, after crossing paths with Walters’ law enforcement father, crime boss Nicholas Trask sends his henchmen to shoot Walters, leaving her with life-threatening injuries.
On the day she is shot, she is visited by Banner, who had come to tell her about his experiments with gamma radiation, which had created his alter-ego, the Hulk.
Needing a blood transfusion to survive, and with no other matching donors, Banner donates his blood and Walters acquires certain aspects of his superhero condition, albeit in a milder form.
In the television show, it appears Walters was born with Hulk DNA, something Banner helps tease out of her so she can learn to control it.
What are She-Hulk’s powers?
Like Banner, Walters becomes super strong when she transforms. Unlike Banner’s Hulk however, Walters has better control over her emotions.
She doesn’t grow as big as the Hulk, but similar to her cousin, as Banner tells her in the trailer: “The transformations are triggered by anger and fear.”
Is She-Hulk a member of S.H.I.E.L.D. and the Avengers?
The appearance of Marvel universe stalwarts Hulk and Wong in the show suggest Walters will ultimately be pulled into the orbit of her fellow superheroes.
However, Walters insists in the She-Hulk trailer: “I’m not a superhero. That is for billionaires and narcissists. And adult orphans, for some reason.”
In the comics She-Hulk is a member of the Avengers, the Fantastic Four, and S.H.I.E.L.D. In a DC/Marvel crossover, she also worked alongside Wonder Woman.
Mohammed bin Zayed Majlis
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
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
