A scene from the film Don 2, which stars Shah Rukh Khan and Priyanka Chopra. Courtesy Excel Entertainment
A scene from the film Don 2, which stars Shah Rukh Khan and Priyanka Chopra. Courtesy Excel Entertainment
A scene from the film Don 2, which stars Shah Rukh Khan and Priyanka Chopra. Courtesy Excel Entertainment
A scene from the film Don 2, which stars Shah Rukh Khan and Priyanka Chopra. Courtesy Excel Entertainment

New Indian cinema makes a showing at DIFF


Kaleem Aftab
  • English
  • Arabic

The full range and breadth of Indian cinema is on show at the Dubai International Film Festival. Thinking of Indian cinema as just Bollywood action adventures or romances filled with singing and dancing is one of the big myths of film; an increasing number of directors are also operating in a more serious and socially relevant sphere, and these films and more are being showcased as part of DIFF's Celebration of Indian cinema.

Naturally, the films with the big Indian stars at the festival are in the finest traditions of Bollywood. The big highlight is the world premiere tonight of the romantic comedy Ladies vs Ricky Bahl. The fourth film from the director Aditya Chopra (the eldest son of the mega producer Yash Chopra) stars Ranveer Singh (Band Baaja Baaraat) and is loosely inspired by the little-seen 2006 American comedy John Tucker Must Die.

Singh plays the charming rogue Ricky Bahl who takes on different personas to con women out of money. When the three ladies discover that Ricky is a philanderer and love rat, they hatch their own plan of revenge.

Making her movie debut as one of the ladies annoyed by Ricky is Parineeti Chopra, the cousin of the superstar actress and former Miss World Priyanka Chopra. Making it a family affair, the former beauty queen will herself be in attendance at the festival alongside Shah Rukh Khan and the director and actor Farhan Akhtar, who starred in the big hit of the summer Zindagi Na Milegi Dobara and can do no wrong at the moment, whether as actor, director or producer. The trio will be promoting the forthcoming release of Don 2. There will also be a special preview of the much-anticipated sequel at a question-and-answer session hosted by Anuradha Sengupta.

Recently at the Mumbai International Film Festival and the London Indian Film Festival, a big push has been made to celebrate the rich and thriving independent film scene in India. Indeed, there has been a backlash in India about the failure of films outside of the Bollywood system to get international recognition.

One example of this backlash is an article by Jayanth Tadinada in the online magazine Non Resident Indian that claims that while domestic Indian audiences are veering away from Bollywood fare, efforts to support the independent Indian film scene are being undermined by the fact that Indians abroad are watching traditional Bollywood films and paying a high premium to do so. A ticket price in the West is many times the price of entrance in India and films often make their money abroad.

Thankfully, some of the best films showing at DIFF are from the country's independent scene. Srijit Mukherji's 7th August (Baishe Srabon) is a crime thriller that is noteworthy for being Ghutam Ghose's return to acting after a 29-year absence. More famous now as a director, Ghose shows he's lost none of his touch in front of the camera in the story about journalists and police joining forces to catch a serial killer who carries out his murders according to poetry verses from the Hungryalist Movement of the 1960s.

The director Karan Gour's debut Corrode (Kshay) is about a woman's obsession with a statue of the goddess Lakshmi. The film has been compared to Roman Polanski's masterpiece Repulsion. Filmed in black and white, this low-budget fantasy horror features surreal dream sequences and spine-chilling sound effects.

Life Is a Game (Maithanam) received rave reviews in India when it was released, and the first-time director Muthusamy Sakthivel is deserving of all the praise. The Tamil language film is about unrequited love, family honour and friendship. Set in a small suburban town, the film follows four friends and how their relationship changes when love blossoms.

Kaushik Ganguly's Laptop takes its cues from films such as the Italian 1998 film The Red Violin. Like The Red Violin, the story is about a single item - a laptop - that gets passed from one person to another and the story follows the item rather than any one character.

The first film from Shalini Usha Nair, Palas in Bloom (Akam), is making its world premiere. Based on the celebrated Malayalam novel Yakshi by Malayattoor Ramakrishnan, it's about a young architect who starts to suspect that his wife is a demon.

There are also two documentary films from India competing for the Muhr Asia/Africa Award. The Sound of Old Rooms (Kokkho-Poth) by Sandeep Ray had its world premiere at the Pusan Film Festival. Filmed over two decades, the film follows Sarthak, a struggling poet in Kolkata, in a story about literature, domestic life and the end of Communism.

Anand Patwardhan's Jai Bhim Comrade won the Best Documentary Film Award at the Kathmandu documentary film festival. Making light of the 200-minute run-time, the movie, which took 14 years to make, explores the history of Dalit activism in Maharashtra in the aftermath of the killing of 10 Dalit activists in Mumbai in 1997. The action follows the music and tradition of Vilas Ghogre, a leftist poet and singer.

Playing in the short-film section is Safe (Mehfuz) by Rohit Pandey about a city shaken by violence, which sees a mysterious woman roaming the streets.

Rounding off the films from India are screenings of two all-time classics Dil Se (From the Heart) and Lagaan, in recognition of the composer AR Rahman, who is receiving a lifetime achievement award.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

 

 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels

Timeline

1947
Ferrari’s road-car company is formed and its first badged car, the 125 S, rolls off the assembly line

1962
250 GTO is unveiled

1969
Fiat becomes a Ferrari shareholder, acquiring 50 per cent of the company

1972
The Fiorano circuit, Ferrari’s racetrack for development and testing, opens

1976
First automatic Ferrari, the 400 Automatic, is made

1987
F40 launched

1988
Enzo Ferrari dies; Fiat expands its stake in the company to 90 per cent

2002
The Enzo model is announced

2010
Ferrari World opens in Abu Dhabi

2011
First four-wheel drive Ferrari, the FF, is unveiled

2013
LaFerrari, the first Ferrari hybrid, arrives

2014
Fiat Chrysler announces the split of Ferrari from the parent company

2015
Ferrari launches on Wall Street

2017
812 Superfast unveiled; Ferrari celebrates its 70th anniversary

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EXare%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJanuary%2018%2C%202021%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EPadmini%20Gupta%2C%20Milind%20Singh%2C%20Mandeep%20Singh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunds%20Raised%3A%20%3C%2Fstrong%3E%2410%20million%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E28%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eundisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EMS%26amp%3BAD%20Ventures%2C%20Middle%20East%20Venture%20Partners%2C%20Astra%20Amco%2C%20the%20Dubai%20International%20Financial%20Centre%2C%20Fintech%20Fund%2C%20500%20Startups%2C%20Khwarizmi%20Ventures%2C%20and%20Phoenician%20Funds%3C%2Fp%3E%0A
Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."