Going to Heaven tells the story of Sultan, a young Emirati who is at a loss following the death of his mother and his father’s remarriage. Courtesy Image Nation Abu Dhabi
Going to Heaven tells the story of Sultan, a young Emirati who is at a loss following the death of his mother and his father’s remarriage. Courtesy Image Nation Abu Dhabi
Going to Heaven tells the story of Sultan, a young Emirati who is at a loss following the death of his mother and his father’s remarriage. Courtesy Image Nation Abu Dhabi
Going to Heaven tells the story of Sultan, a young Emirati who is at a loss following the death of his mother and his father’s remarriage. Courtesy Image Nation Abu Dhabi

Going to Heaven producer Amer Salmeen Al Murry: ‘Slowly Emirati cinema is becoming recognised’


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The release of Going to Heaven marks another great week in what is already shaping up to be an impressive year for Emirati film.

It is the third UAE film to reach cinemas this year, following the release in January of Majid Al Ansari's critically acclaimed Zinzana, and last week's De Fhay Abu Dhabi.

From A to B director Ali F Mostafa's eagerly anticipated The Worthy is due out soon, too.

Co-produced by Image Nation Abu Dhabi, Going to Heaven – from the sibling team of producer Amer and writer-director Saeed Salmeen Al Murry (Sundress, 2010) – tells the story of Sultan, a young Emirati who is at a loss following the death of his mother and his father's remarriage.

Finding solace in memories of his missing maternal grandmother, Sultan sets off from his Abu Dhabi home to track down her down in Fujairah. He is accompanied by his best friend, Saud, and together they embark on an adventure across the Emirates in search of the love Sultan craves.

Sultan and Saud are played by real-life brothers Jumaa Ibrahim, 12, and Ahmed Ibrahim Al Zaabi, 14, who had no previous acting experience.

Amer says the decision to use inexperienced actors in the lead roles presented a great challenge.

“They had no experience at all,” he says. “Not in films, or TV or on a stage. My brother worked very, very hard on them, training them for eight or nine months before we started to shoot.

“But when you watch them on screen, you will not believe they had no experience with a camera. It was a risk, but my brother was looking for kids who would be innocent, like street kids, and they just matched very nicely.

“The training was very important but it succeeded. They spent almost all of that eight or nine months together, going to malls, to restaurants. We were ready for the challenge and I think we succeeded. You could say we’ve created two new actors.”

Going to Heaven is the latest in a growing slate of Emirati movies, and had an Emirati cast and crew, plus funding from the Ministry of the Interior, the Dubai International Film Festival's Enjaaz fund and Abu Dhabi Culture.

However, Amer is keen to dispel the notion that there is a set recipe for “Emirati cinema”.

“This movie is very different in its treatment, its photography and direction,” he says. “We stepped out from the box of the ‘Emirati movie’ – the story is completely different to anything else.

“It’s an international story. It happens in America, in Japan, in Egypt – we don’t want it to only be fit for local people. We have to talk about stories that will be understood in international places. That’s why we have been accepted by festivals all over the world later this year, in South Korea, Los Angeles, New York, Egypt – it’s a totally different treatment.”

Although the aim was to make an Emirati film with a definite international appeal, Amer is quick to add it is not an attempt to simply mimic a Hollywood movie.

“Our cinema is new and slowly Emirati cinema is becoming recognised, but we are working in quality cinema, not in a totally commercial way,” he says.

“I don’t want to make comedy or action. We need to establish an audience that will like the quality of the movie. At this time we are building cinema. We don’t want to make cheap movies – we have to respect the quality for the audience, locally and internationally.”

In other words, the film needs to have artistic merit as well as cross-cultural commercial ­appeal.

“Audiences won’t go to see an Emirati film if it solely aims to be commercial,” says Amer. “We need the storytelling to be good, the acting to be good, the directing to be good.

“Even if you put Dh70million into trying to make some ­Hollywood-style action film, audiences will feel it’s not the same thing as Hollywood cinema, and the problem you will face is there is no market for it. American movies can spend US$120 million (Dh440.7m) on a film, but they have a huge market for it. That’s why they invest all that money.”

In the Middle East, the film industry is very different, as are the storytelling traditions.

“When Arabs try to make a big-budget action movie, it just doesn’t fit,” says Amer. “It won’t make you money back – there isn’t the market for making ­multi-million-dirham films. Look at French movies, Italian movies ... they succeed because they recognise their strengths and they don’t try to be Hollywood.

“They make quality cinema, reality cinema. That’s what we need to learn when we make movies.”

Going to Heaven is in cinemas now

cnewbould@thenational.ae

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Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

While you're here
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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The years Ramadan fell in May

1987

1954

1921

1888

Brief scores:

Huesca 0

Real Madrid 1

Bale 8'

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
Essentials

The flights

Etihad (etihad.ae) and flydubai (flydubai.com) fly direct to Baku three times a week from Dh1,250 return, including taxes. 
 

The stay

A seven-night “Fundamental Detox” programme at the Chenot Palace (chenotpalace.com/en) costs from €3,000 (Dh13,197) per person, including taxes, accommodation, 3 medical consultations, 2 nutritional consultations, a detox diet, a body composition analysis, a bio-energetic check-up, four Chenot bio-energetic treatments, six Chenot energetic massages, six hydro-aromatherapy treatments, six phyto-mud treatments, six hydro-jet treatments and access to the gym, indoor pool, sauna and steam room. Additional tests and treatments cost extra.

Salah in numbers

€39 million: Liverpool agreed a fee, including add-ons, in the region of 39m (nearly Dh176m) to sign Salah from Roma last year. The exchange rate at the time meant that cost the Reds £34.3m - a bargain given his performances since.

13: The 25-year-old player was not a complete stranger to the Premier League when he arrived at Liverpool this summer. However, during his previous stint at Chelsea, he made just 13 Premier League appearances, seven of which were off the bench, and scored only twice.

57: It was in the 57th minute of his Liverpool bow when Salah opened his account for the Reds in the 3-3 draw with Watford back in August. The Egyptian prodded the ball over the line from close range after latching onto Roberto Firmino's attempted lob.

7: Salah's best scoring streak of the season occurred between an FA Cup tie against West Brom on January 27 and a Premier League win over Newcastle on March 3. He scored for seven games running in all competitions and struck twice against Tottenham.

3: This season Salah became the first player in Premier League history to win the player of the month award three times during a term. He was voted as the division's best player in November, February and March.

40: Salah joined Roger Hunt and Ian Rush as the only players in Liverpool's history to have scored 40 times in a single season when he headed home against Bournemouth at Anfield earlier this month.

30: The goal against Bournemouth ensured the Egyptian achieved another milestone in becoming the first African player to score 30 times across one Premier League campaign.

8: As well as his fine form in England, Salah has also scored eight times in the tournament phase of this season's Champions League. Only Real Madrid's Cristiano Ronaldo, with 15 to his credit, has found the net more often in the group stages and knockout rounds of Europe's premier club competition.