A scene from Enough is Enough by Aisha Al Hammadi, part of the Made in the UAE selection of short Emirati Films. Courtesy Aisha Al Hammadi
A scene from Enough is Enough by Aisha Al Hammadi, part of the Made in the UAE selection of short Emirati Films. Courtesy Aisha Al Hammadi
A scene from Enough is Enough by Aisha Al Hammadi, part of the Made in the UAE selection of short Emirati Films. Courtesy Aisha Al Hammadi
A scene from Enough is Enough by Aisha Al Hammadi, part of the Made in the UAE selection of short Emirati Films. Courtesy Aisha Al Hammadi

8 movies from 7 emirates


  • English
  • Arabic

Made in the UAE: An Evening of Emirati Short Films features diverse perspectives from some of the UAE's most talented filmmakers, writes Asmaa Al Hameli
The second edition of Made in the UAE: An Evening of Short Emirati Films, hosted by the Sheikh Saud bin Saqr Al Qasimi Foundation for Policy Research, will feature eight movies and documentaries in Arabic (with English subtitles) by filmmakers from each of the seven emirates. They will gather in Ras Al Khaimah to present and discuss their films: The Gamboo3a Revolution by Abdulrahman Al Madani (2012), Enough is ENOUGH by Aisha Al Hammadi (2012), Life Spray by Fatima Al Nayeh (2012), Mad Camel by Mohammad Fikree (2011), Moment by Mohammed Al Marri (2011), Slow Death by Jamal Salim (2011), Shaám by Suqrat Bin Bisher (2010) and Al Kandorah by Lamya Al Mualla (2010). Some of the films were shown at the Gulf Film Festival this year and at the Abu Dhabi Film Festival in 2012.
The 23-year-old Aisha Al Hammadi from Khor Fakkan in Fujairah, who has a bachelor's degree in corporate communication from Fujairah Women's College, says her film Enough is ENOUGH was inspired by her own life and struggles. Called a "halfie" - her father is Emirati and her mother is American - Al Hammadi spent years trying to "fit in".
"I believe that sharing your struggle with people and telling stories about your past inspires people," she says, adding that she initially had difficulties making the film.
"At the beginning, everyone was against it except for my mother. My father was angry at first but now that the film has received wide appreciation, he brags about my accomplishments."
The 24-year-old Suqrat Bin Bisher from Ras Al Khaimah is a Higher College of Technology graduate who has seven films under his belt. One of them is Shaám, a period documentary that talks about the people of Shaám, which is a village on the Oman-Ras Al Khaimah border. Bin Bisher says the film was the result of a college project and that he enjoyed showing the audience a place not many people had heard of.
"When we started the project, none of the students knew about Shaám or where it was located; neither did they have an idea about its history. Shaám is beautiful, with a wonderful coastline and mountains," says Bin Bisher, who also happens to be an accomplished artist: he has held five exhibitions in the UAE in the past four years.
. Made in the UAE: An Evening of Emirati Short Films is at 6.45pm today at RAK Chamber of Commerce. The screenings will be followed by a Q&A session with the directors. Entry is free. To register, call 07 233 8060 or email info@alqasimifoundation.rak.ae
aalhameli@thenational.ae

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
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UPI facts

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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