Tilda Swinton, centre, in a scene from the film Snowpiercer. Courtesy Moho Films
Tilda Swinton, centre, in a scene from the film Snowpiercer. Courtesy Moho Films
Tilda Swinton, centre, in a scene from the film Snowpiercer. Courtesy Moho Films
Tilda Swinton, centre, in a scene from the film Snowpiercer. Courtesy Moho Films

Life derailed


  • English
  • Arabic

Kaleem Aftab

It’s high praise indeed when Quentin Tarantino says that he changed his plans so that he could meet a fellow director. But that’s what happened during the recent Busan International Film Festival, when Tarantino flew from Macau to South Korea to meet Bong Joon-ho. Unable to hide his fanboy feelings, Tarantino said: “Bong has that thing that’s like 1970s Spielberg – he can do many different types of stories but there is always this comedy and entertainment there.”

The 44-year-old Bong has been at the forefront of South Korean cinema since he made the highly acclaimed serial-killer drama Memories of Murder in 2003. His next film debuted at Cannes in 2006, the brilliantly surreal social satire The Host, in which a sea-monster kidnaps a snack bar proprietor's daughter. It remains the highest-grossing film in South Korea of all time. His 2009 effort Mother was a cautionary tale of the lengths a mother will go to protect her son.

His latest, Snowpiercer, starring Chris Evans, Tilda Swinton, John Hurt and the Joon-ho regular Song Kang-ho, is his first film to be made in English.

It was the burgeoning status of the director that persuaded Swinton to postpone her plans to take a hiatus from cinema. They met in Cannes in 2011, where Joon-ho was on the jury. Swinton recalls: “I told him at that time I didn’t want to make more films, which was true, I was tired and wanted to lie down for a decade, but I said if it was you and it can be fun, then we can work something out.”

It's more than fun. Bong adapted the 1980s French comic called Le Transperceneige, a post-apocalyptic tale about class warfare set on a train. Human life has been devastated by a new Ice Age and the train carries the last humans. In a cutting analogy of class structures in society, the dregs of society are housed at the back of the train and live in squalor, while those at the front of the vehicle live in grandeur. The action starts when Curtis (Evans), Edgar (Jamie Bell) and a one-armed elder named Gilliam (Hurt) plot a revolution.

Swinton plays the cold-hearted dictator Mason and says that her character is based on numerous dictators: “Leaders … are very often tolerated because they are clowns,” she says. “There is a part of us that wants to keep them there because they are clowns – it’s all very sick.”

Hurt was excited by the fact that the sci-fi adventure deals head-on with big human problems. “The problem is the size of the population,” he says. “I don’t know of a humane way of keeping population under control. Is saying that pessimism or realism?”

One of Bong’s big challenges was adapting the story to fit the constraints of cinema. “The original graphic novel was very long, and I had to capture that long story in a two-hour film, so rather than cut out some scenes from the comic, I just rewrote the whole story to fit this time frame,” he says.

Yet, even these efforts were not enough for the film’s producer, the Hollywood honcho Harvey Weinstein. Bong used the Korean premiere of the film to complain. “In English-speaking territories, the distribution rights have been taken by The Weinstein Company and they have final editing rights. Audiences in these English-speaking rights will see a different cut of the film.”

But no matter what version is seen, it’s hard to argue with Swinton’s astute assessment: “The film is an allegory. Like all great work, it’s about something very simple – it’s about life, living, it’s about survival. It’s day after day, carriage after carriage, battle after battle, people get left behind and we go on, but eventually we all leave the train.”

• Snowpiercer is out today in UAE cinemas

artslife@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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2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
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South Africa v India schedule

Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg

ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion

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