Dwayne Johnson stars as the gun-toting hard man in faster. Courtesy CBS Films, Inc
Dwayne Johnson stars as the gun-toting hard man in faster. Courtesy CBS Films, Inc
Dwayne Johnson stars as the gun-toting hard man in faster. Courtesy CBS Films, Inc
Dwayne Johnson stars as the gun-toting hard man in faster. Courtesy CBS Films, Inc

Faster


  • English
  • Arabic

Faster Director: George Tillman, Jr
Starring: Dwayne Johnson, Billy Bob Thornton
*** 

The man once known as The Rock, Dwayne Johnson, takes off his tooth fairy wings and mans up in this big action movie from George Tillman, Jr, the director of Notorious. Johnson plays James Cullen, a man released from prison a decade after being framed for a botched robbery where his brother was killed. Consumed with a desire for vengeance, he compiles a list of victims and hits the road seeking satisfaction. On his tail is veteran policeman "Cop" (Billy Bob Thornton) and a young hitman hired by the murderers to stop Cullen before he completes his list. It's a genuinely interesting prospect to see Johnson in full "action mode", after he has spent so long mugging it up in family fare including Tooth Fairy and The Gameplan. Some may argue he's not taken on anything this serious before, and he is every bit the gun-toting, steel-glaring hard man his fans wish him to be. Thornton turns up to add some class to proceedings and, despite a ridiculous and rather distracting hairpiece, he does his job well. In the end, Faster is not as hard-hitting as the trailer promises, but has enough grunt and impressive set pieces to send audiences home feeling there's potential in the former wrestler as the successor to the old action guard of Schwarzenegger and company.

For show times, see:www.grandcinemas.com, www.cineroyal.ae, www.reelcinemas.ae, www.cinestarcinemas.com

Match info

Uefa Champions League Group F

Manchester City v Hoffenheim, midnight (Wednesday, UAE)

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

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
Fourth Arab Economic and Social Development Summit

As he spoke, Mr Aboul Gheit repeatedly referred to the need to tackle issues affecting the welfare of people across the region both in terms of preventing conflict and in pushing development.
Lebanon is scheduled to host the fourth Arab Economic and Social Development Summit in January that will see regional leaders gather to tackle the challenges facing the Middle East. The last such summit was held in 2013. Assistant Secretary-General Hossam Zaki told The National that the Beirut Summit “will be an opportunity for Arab leaders to discuss solely economic and social issues, the conference will not focus on political concerns such as Palestine, Syria or Libya". He added that its slogan will be “the individual is at the heart of development”, adding that it will focus on all elements of human capital.