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
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
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
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
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
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 Rajab – was 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.
Dates for your diary
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
The National produces a variety of newsletters across an array of subjects. You can sign up here. To receive The Editor's Briefing, our Editor-in-Chief's weekly newsletter – exclusive to registered readers – that rounds up the top stories of the week, sign up here.
Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
First Person
Richard Flanagan
Chatto & Windus
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Starring: Winona Ryder, Michael Keaton, Jenny Ortega
Director: Tim Burton
Rating: 3/5
The biog
Favourite book: You Are the Placebo – Making your mind matter, by Dr Joe Dispenza
Hobby: Running and watching Welsh rugby
Travel destination: Cyprus in the summer
Life goals: To be an aspirational and passionate University educator, enjoy life, be healthy and be the best dad possible.
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
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples. Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts. Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
How to wear a kandura
Dos
Wear the right fabric for the right season and occasion
Always ask for the dress code if you don’t know
Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
Wear hamdania for work, always wear a ghutra and agal
Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Keep it fun and engaging
Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.
“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.
His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.
He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.
