The director and cast of the Egyptian movie The Blue Elephant, which was a smash-hit at the Egyptian box office during Eid, were in Dubai this week to promote the film's UAE release today.
The movie tells the tale of Dr Yehia (Karim Abdel Aziz), a once-brilliant psychiatrist who reluctantly returns to work after five years as a dropout following the death of his wife and daughter.
He is assigned to a unit for the criminally insane, where he is shocked to discover that one of his first patients is his old college friend Sherif (Khaled El Sawy), who has been sent there for evaluation, having been accused of brutally raping and murdering his own wife.
This sets in motion a journey that raises questions about the very notion of sanity, as well as a quest to solve the mystery of what happened to Sherif’s wife.
Not exactly uplifting Eid family fare, and director Marwen Hamad concedes that the scheduling of the release could have backfired.
“It’s maybe not the perfect timing for such a film,” he says. “As you know, Eid films have a certain type of appetite with a certain type of audience, but we thought about it from a business point of view.
“This is a high-budget film, and, for the box office, Eid is the busiest time of year. It’s always better to compete with the biggest cake, even if that means you come out with a smaller share of a bigger cake.”
As it turned out, the producers’ faith in the movie turned out to be well-placed. “The film started third at the box office at Eid, and I think now we have climbed up to number one in terms of both daily revenue and box office,” says Hamad.
“That was a bit of a surprise. The film is over two-and-a half-hours [long], it’s a genre film – I don’t recall seeing a genre film in the last 20 years in any Arab cinema – but people are reacting to it in a very positive way. The feedback is very strong and we’re drawing audiences from right across the board.
“I always felt the film had that potential. It’s a very engaging film, and any film that successfully engages the audience can be successful – but it’s still very pleasing.”
The film is adapted from a popular novel of the same title by Ahmed Mourad, which has been riding high in the Egyptian bestseller charts since it was first published in 2012.
So Hamad and his team may have had the advantage of a ready-made audience among the fans of the book, but adapting such well-loved source material is not without its own pitfalls.
“The pressure is unbelievable, especially with social media,” he said. “It’s like you’re competing with 100,000 other directors, each with his own cast and his own ideas.
“A lot of people didn’t like my cast at the very beginning, but this actually worked in our favour because it made us really focus, and I think it’s fair to say audiences are very happy with it. Of course, not everybody is going to like your film, but even people who still may have their own ideas have said to us ‘we really like the work you’ve done’.”
Referring to today’s UAE release, Hamad says: “This is a very important market for me – the highest admissions in the region. It’s important for the film to succeed here, and I did have in mind when I was making the film that I wanted to make it appeal to other audiences, not just the Egyptian one.
“If we can reach the Gulf market too, quite simply that gives us more revenue and then bigger budgets later on.”
With the dramatic growth in the UAE market for audiences and producers alike, can we expect to see a future Marwen Hamad film shot here?
“Of course, the chance is always there,” says Hamad. “We’re always looking for collaboration. There’s a lot of opportunities in the UAE and a real passion for film. If the right opportunity came up, I’d certainly take it.”
cnewbould@thenational.ae
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
The five pillars of Islam
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Results
Stage 7:
1. Caleb Ewan (AUS) Lotto Soudal - 3:18:29
2. Sam Bennett (IRL) Deceuninck-QuickStep - same time
3. Phil Bauhaus (GER) Bahrain Victorious
4. Michael Morkov (DEN) Deceuninck-QuickStep
5. Cees Bol (NED) Team DSM
General Classification:
1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28
2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35
3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02
4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
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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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid