Avatar, one of the most successful franchises in film history, has returned for its third instalment, Fire and Ash.

While this has always been a deeply moral and political project for its director, James Cameron, the latest film arrives amid ongoing war and occupation – and feels more urgent than ever.

Avatar has always worn its message on its sleeve, even if critics have rarely focused on its ethical intentions. Since the first film was released in 2009, it has been Cameron’s sustained attempt to grapple with colonial violence, environmental destruction and the moral compromises societies learn to live with – driven by a belief that cinema, at scale, can still push humanity towards a more enlightened path.

The spectacle, technology and ambition have always been in service of that message, not a substitute for it.

What becomes clear while watching Fire and Ash is how narrow the distance has become between Pandora and the world it reflects.

Released against the backdrop of Gaza, the West Bank, Ukraine and other sites of ongoing conflict and colonial occupation, the film’s questions now land in real time. Debates its characters undertake – particularly around whether violence can ever be justified in the face of oppression – feel impossible to ignore. Find my review here.

Avatar director James Cameron had a crisis of conscience that caused him to reshoot the third film's final act. AFP
Avatar director James Cameron had a crisis of conscience that caused him to reshoot the third film's final act. AFP

Perhaps that is why Cameron has become even more conscious of the ripple effects of his narrative choices.

When I spoke with him in Paris earlier this month, he described a crisis of conscience that emerged late in the process, when he realised the final act he had written and filmed was morally wrong.

In its original form, Jake Sully would unite Pandora’s clans and arm them with automatic weapons, culminating in a familiar, gun-heavy confrontation. Watching it back, Cameron recognised the historical echo.

“At a certain point it just hit me – this maps to colonial history,” he said. “Arming the tribes and pitting them against each other is actually the wrong thing. That was part of the North American genocide of indigenous people. I can’t have Jake doing the same thing.”

To reach the ending he now believes in, Cameron stripped material out, called the actors back, and rebuilt the film around a different set of values. Find more here.

Avatar: Fire and Ash features heated moral debate about whether violence is ever justified against oppression. Photo: 20th Century Studios
Avatar: Fire and Ash features heated moral debate about whether violence is ever justified against oppression. Photo: 20th Century Studios

While the characters arrive at difficult conclusions about their circumstances, the weight of those choices and the necessity of debate is never softened – particularly when it comes to violence, resistance and responsibility.

As Trinity Bliss, who plays Tuk, told me: “I know a lot of young adults are going to resonate with that debate, especially in the times we're living in the world, where I feel like every young adult I know is going through that moment in their families.”

Sixteen years into the saga, Cameron, now 71, is also acutely aware that this could end up being his final Avatar film. Two further instalments are planned, with scripts completed and large sections already shot, but nothing is guaranteed. Each chapter takes years to complete, and must justify itself at an extraordinary scale.

That reality shaped the changes he made to Fire and Ash's final act. “I was holding out for movie four,” Cameron told me. “And at a certain point I thought I might never get to movie four. So let me tell the right story now.”

Sam Worthington say he's at peace if James Cameron decides to end the Avatar franchise. EPA
Sam Worthington say he's at peace if James Cameron decides to end the Avatar franchise. EPA

That awareness is shared by the cast. Stephen Lang (who plays Colonel Miles Quaritch) notes that Avatar now has a life beyond any one person – even its creator – and that how long the story continues is, in part, up to audiences. For Sam Worthington, who has played Jake Sully since the beginning, whatever comes next matters less than the years already spent telling it.

“If we get to keep going on the journey with him, that’s exciting,” Worthington says. “If we don’t, and he goes and does what he wants to do to create, that’s cool, too.” Find more here.

If Fire and Ash does mark an ending, it already stands as one of the most remarkable achievements in modern cinema – even if many critics have yet to fully reckon with its ambition or intent.

Few contemporary films have managed to resonate so broadly, or argue so insistently, about the world we share and the choices we continue to make.


Damascus by Gorillaz places Syrian singer Omar Souleyman’s voice at the centre of the composition. Reuters
Damascus by Gorillaz places Syrian singer Omar Souleyman’s voice at the centre of the composition. Reuters

Some artists feel “global” because their music travels easily. Others become global almost by accident – because what they do is so functional, so physically persuasive, that it survives translation.

Omar Souleyman belongs to the second category. He is not a Syrian singer who “crossed over” into international fame. He is a wedding singer who amplified the core mechanics of dabke – Levantine line-dance music – and, in the process, became one of Syria’s most recognisable musical exports.

From local weddings and community events in Syria’s north-east to appearances at Glastonbury in 2011, the Nobel Peace Prize concert in 2013 and Balenciaga’s after-party during Paris Fashion Week in 2022, his journey has been singular and phenomenal.

That is why the new Gorillaz single Damascus, released last week and credited to Damon Albarn alongside Souleyman and Yasiin Bey, lands as more than a headline-grabbing collaboration. It is a track that places Souleyman’s voice – its urgency and repetition – at the centre of the composition.

Souleyman spoke exclusively to The National about the collaboration and his musical journey. Find more here.

The Voice of Hind Rajab is being shown in select UAE cinemas. Photo: Mime Films & Tanit Films
The Voice of Hind Rajab is being shown in select UAE cinemas. Photo: Mime Films & Tanit Films

Garbled by a failing connection and faint with terror, the voice of Hind Rajab filled the sold-out theatre at Cinema Akil in Dubai on Wednesday evening.

The crowd listened in silence as the five-year-old girl pleaded with workers at the Palestinian Red Crescent Society to come and save her. Hind had been trapped for hours in a car in northern Gaza that had been fired upon by Israeli soldiers. Her four cousins, aunt and uncle had all been killed. Hiding in between their bodies, she pleaded into the phone for help.

Many in the theatre had heard Hind's voice before. Audio recordings of her conversations with the PRCS had been shared on social media in early 2024, spurring international outrage.

However, for most of the audience, Wednesday’s screening – marking the UAE premiere of The Voice of Hind Rajabwas the first in-depth understanding of what really happened to the young child.

“It sends a strong message about why we need to stand up, loudly, against injustice,” said one audience member after the screening.

Find more here, and find Palestinian journalist Hala Nasar's powerful column on her experience watching the film here.

  • Alicia Keys at Saadiyat Nights, Abu Dhabi – December 31
  • Maroon 5 at Atlantis the Palm, Dubai – December 31
  • Nassif Zeytoun and Haifa Wehbe at Space42 Arena, Abu Dhabi – December 31


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COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

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

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

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.

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