The Bye Bye Man
Director: Stacy Title
Stars: Douglas Smith, Cressida Bonas, Lucien Laviscount, Carrie-Anne Moss, Faye Dunaway
Two stars
There's been quite a run of films clearly inspired by 1980s horror movies in the past few years – not surprising, perhaps, given that many of the current generation of directors grew up on genre classics such as A Nightmare on Elm Street and Friday the 13th.
The resurgence has thrown up some gems, too.
In acclaimed films such as 2011's You're Next and 2014's It Follows, the influences are clear – even TV shows are getting in on this nostalgic homage act, most notably Netflix's Stranger Things last year. Sadly, The Bye Bye Man won't be added to this illustrious list.
While It Follows, for example, took all the best elements of 1980s-style horror, shook them up and let audiences view them afresh from a 21st-century perspective, The Bye Bye Man takes the opposite approach. It takes all the best bits of 1980s horror, rips them out and leaves us with a series of tired clichés.
A cast of stereotypical teenage characters (jock, nerd, princess and a goth who suggests a séance)? Check.
An opening flashback hinting at an ancient malevolent force that will be explained (poorly) later in the film? Check.
Cute seven-year-old moppet in frilly party dress? Check.
A scene in which a coat hanging on a wall looks like a creepy, hooded figure when it is not, and then actually becomes a creepy, hooded figure? Check and check. To be fair, it is not a total disaster. There are a couple of genuine jump-out-of-your-seat moments as the tension builds – unfortunately, they are punctuated by leaden dialogue and wooden performances all round.
Veteran actress Faye Dunaway does her best to add some quality with her cameo – as another overfamiliar horror standard, the crazy widow who might hold the answer to the mystery – but not even a multi-award-winning Hollywood legend of her standing can cover up the fundamental banality of the script.
One can only wonder about the state of her pension plan when considering why she would agreed to sign up to this project.
The impressive collection of T-shirts of main character Elliot (Douglas Smith) at least gives the audience chance to play "spot the 1980s post-punk band" when the on-screen action gets tiresome, but even this – not to mention the very name Elliot itself (also that of the young hero of Steven Spielberg's ET) – comes across as a bit of a heavy-handed attempt to underline the movie's retro-1980s cred. If the film was a little more aware of its own silliness, and didn't take itself so seriously, it might perhaps have made for a half-decent genre parody.
Unfortunately, director Stacy Title (The Last Supper, Let the Devil Wear Black), working from a script by her husband, Jonathan Penner, plays the whole thing with a straight face, which does the movie no favours, on top of a weak script, phoned-in performances, cheap effects and a poorly explained central mythology that leave viewers cold.
Perhaps the incomprehensible mythology will be better explained should we ever see the sequel the final scene crassly begs for – but for audiences’ sakes, let’s hope we have said “bye bye” to this one for good.
cnewbould@thenational.ae
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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