Chris Pine, left, and Gal Gadot in Wonder Woman. Clay Enos / Warner Bros Entertainment via AP Photo
Chris Pine, left, and Gal Gadot in Wonder Woman. Clay Enos / Warner Bros Entertainment via AP Photo
Chris Pine, left, and Gal Gadot in Wonder Woman. Clay Enos / Warner Bros Entertainment via AP Photo
Chris Pine, left, and Gal Gadot in Wonder Woman. Clay Enos / Warner Bros Entertainment via AP Photo

Film review: Wonder Woman is an entertaining and action-packed affair


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Wonder Woman

Director: Patty Jenkins

Starring: Gal Gadot, Chris Pine, David Thewlis

Four stars

There’s a lot riding on this movie. It is the latest in the developing DC Extended Cinema Universe, and its predecessors have received mixed reactions at best – another flop could all but end the endeavour.

It is also the first major comic- book super-hero adaptation to be directed by a woman, Patty Jenkins, and the first big-money adaptation of a female comic-book hero. It is being viewed under a microscope by critics, fans and bankers alike. So, no pressure then. For the most part, it works. Gal Gadot's brief cameo as Wonder Woman was one of the best things about the previous Batman vs Superman movie, and given a whole movie to herself she excels. Her titular hero is a strong female lead in every sense, and despite the obvious aesthetic merits of both Gadot and her outfits, this is always a powerful character, never an object. Having a female director at the helm probably helps, too.

The movie’s opening act takes place entirely on the idyllic island of Themyscira. This is where we see Wonder Woman grow up as Princess Diana, and it is also an island populated entirely by stunning Amazonian warriors without a male in sight. Jenkins plays things camp on Themyscira, for sure, but successfully stays on the right side of the ‘Carry on up the Aegean’ territory – this whole premise could have fallen into the wrong hands (though whoever handed out the memo on what an ‘Amazonian’ accent sounds like should maybe have taken that day off).

There’s plenty of laughs, too. Previous DC movies have been criticised for being too dark and bleak – not necessarily a criticism I entirely agree with, but one that either Jenkins, the studio or both have clearly taken on board.

In particular, the scenes following Diana's move from Themyscira to 1917 London have a much lighter tone than the previous movies. Our heroine is stunned and confused by things such as ice cream, time, clothing and, of course, men – this could be straight out of Crocodile Dundee rather than the DC catalogue.

Not everything is super. The plot, featuring some hastily concocted Greek mythology, the inevitable hero’s journey, and an evil German plot to gas the whole of western Europe, won’t be taking home any Pulitzers. The ongoing “will they/won’t they?” romance between Diana and Chris Pine’s American spy Steve Trevor, despite providing some more comic relief, somehow feels a bit forced in this genre – do we really want our childhood heroes falling in love with some wisecracking Yankee spy?

Meanwhile, the CGI-heavy final confrontation – once we’ve got past an unexpected but not altogether convincing twist – could have been pasted from any blockbuster super-hero vehicle of the last 10 years.

Nonetheless, for the most part, this is a winner. Gadot, as noted, seems born to play the part. Her ragtag band of sidekicks – including Charlie, an elite Scottish sniper who’s too scared to shoot (Ewan Bremner); Samir (Saïd Taghmaoui), an aspiring actor and master of disguise who never made it in his chosen profession as “my skin’s the wrong colour”; and Chief, a native American who, having had his own land stolen back home makes a living selling contraband to both British and German troops on the Western Front – are a huge breath of fresh air next to the usual super-hero super-groups we’re accustomed to.

Jenkins has no fear of breaking with conventions here. The one she does stick to is that super-hero movies need to be well over two hours long. It is unlikely fans will complain about the 141-minute run-time, but if this movie is the one to put the DC Universe back on track, the future one that clocks in at 119 minutes could be the one to bring audiences into theatres.

cnewbould@thenational.ae

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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

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
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  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
 
 
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Globalization and its Discontents Revisited
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W. W. Norton & Company

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