Park City, Utah, is the home of Sundance. George Frey / EPA
Park City, Utah, is the home of Sundance. George Frey / EPA
Park City, Utah, is the home of Sundance. George Frey / EPA
Park City, Utah, is the home of Sundance. George Frey / EPA

Robert Redford goes back to Sundance’s roots for this year’s opening


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On January 22, Robert Redford kicked off this year’s Sundance Film Festival, the event he founded 31 years ago, at the event’s original home, the 280-seat Egyptian Theatre. The Sundance festival has long outgrown that venue and now casts a Hollywood sheen over this cosy ski resort town of Park City in the state of Utah for 10 days. Gift suites, sponsored showrooms and celebrity hangouts have overtaken shops on Main Street. Posh parties and starry concerts pop up at the town’s nightclubs and hotels. Movies remain the focus, however, as more than 12,000 submissions from around the globe were culled to provide the 118 feature-length documentary and narrative films featured during the festival. “The big takeaway I have is the bravery and boldness of our independent film community,” said the festival director John Cooper. “There’s a real intensity that is permeating independent filmmaking these days.”

Dramas and documentaries to the fore

James Franco, in his first appearances since The Interview-Sony hack scandal, has three films in Park City – two at Sundance and one at the concurrent, even-more-indie festival, Slamdance. The comedians Jack Black and Sarah Silverman take dramatic turns in feature films; Bobcat Goldthwait debuts a documentary about the comic Barry Crimmins; and the comedian Tig Notaro stars in her own documentary, Tig.

Other starry offerings include: Z for Zachariah, in which Margot Robbie believes she's the last person on Earth, until she discovers Chris Pine and Chiwetel Ejiofor; Sleeping With Other People, starring Jason Sudeikis and Alison Brie; the gambling drama Mississippi Grind, starring Ryan Reynolds, Sienna Miller and Alfre Woodard; Lila & Eve with Jennifer Lopez and Viola Davis; Slow West with Michael Fassbender; and the closing-night film, Grandma, starring Lily Tomlin.

The Sundance Film Festival concludes on February 1.

Award-winners look at campus violence

The campus rape epidemic is given a face, dozens of them in fact, in The Hunting Ground, the director Kirby Dick's sobering investigation into the systematic silencing of sexual assault victims. The film premiered at Sundance. Through an expert juxtaposition of personal accounts and damning statistics, the film paints a brutal picture of university administrators more concerned with keeping campus crime statistics low than helping the students who have come forward to report rape. Dick and the producer Amy Ziering explored sexual assault in the US military in 2012's The Invisible War, and were inspired to tackle the issue on college campuses after hearing from women at their university ­screenings. The Hunting Ground will come out in American cinemas on March 20 and will also be shown on CNN later this year.

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

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Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars