A fluffy white cat in a yellow dress perched on the top of a Bangkok cinema seat while, nearby, a Chihuahua in a Sebastian the Crab costume geared up to watch Disney's The Little Mermaid with their owner.
One terrier channelled Ariel in a red wig and mermaid's tail.
They were among dozens of four-legged filmgoers that arrived in strollers on Saturday for the opening of Thailand's first pet-friendly cinema on the outskirts of Bangkok.
The country's pet industry is considered the biggest in Asia, behind China, with some 8.3 million dogs and 3.7 million cats in 2021, according to industry data.
Pet ownership grew further during the coronavirus pandemic, and now some businesses are trying to cash in.
Mano, 37, had brought his rescue cat, Kati, to the cinema.
“We take him to work sometimes … today is like an experiment,” he told AFP. “We are seeing The Little Mermaid. He will enjoy seeing all the fish on the screen.”
The animals had to wear nappies and sit in bags while the sound and lighting were adjusted for their comfort, Major Cineplex spokesman Narute Jiensnong said.
“Bangkok is not a very pet-friendly city,” Narute told AFP, adding that the concept built on their child-friendly theatres.
Narute said some pets acquired during the pandemic suffer separation anxiety now that owners are no longer working from home or in lockdown.
“In the kid cinemas, kids will be running around screaming or shouting … I think pet cinema will be the same. Everyone who comes will own a pet and be understanding (if dogs bark),” he said.
It is not the only business opening its doors to furry visitors.
This month, Swedish furniture giant Ikea announced that small dogs and cats were welcome to visit its Thailand stores, as long as they sit in prams.
Outside the cinema, there were howls of disappointment as a 62kg Alaskan Malamute named Tungchae – who arrived in a 1.5-square-metre dog trolley equipped with a fan – was considered too big to enter.
Despite the cinemas' animal welfare safeguards, not all pet owners were thrilled about the idea.
One long-time Bangkok resident said that while her cat frequently falls asleep beside her on the couch watching TV at home she would never take her pet to the cinema and thinks the concept is “unnatural” and “torture”.
“Being zipped up in this cage, I don't know if that's enjoyable for the animal,” she told AFP.
“It's so ridiculous dogs are not allowed in (most Bangkok) parks but they can go to a movie or cafe. What comes next, you bring your dog or cat to a massage parlour?”
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Breaking News: The Remaking of Journalism and Why It Matters Now
Alan Rushbridger, Canongate
KILLING OF QASSEM SULEIMANI
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
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
The specs: 2019 Lincoln MKC
Price, base / as tested: Dh169,995 / Dh192,045
Engine: Turbocharged, 2.0-litre, in-line four-cylinder
Transmission: Six-speed automatic
Power: 253hp @ 5,500rpm
Torque: 389Nm @ 2,500rpm
Fuel economy, combined: 10.7L / 100km
Seven tips from Emirates NBD
1. Never respond to e-mails, calls or messages asking for account, card or internet banking details
2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
5. Never share authentication data such as passwords, card PINs and OTPs (one-time passwords) with third parties
6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
