In cinemas across France, audiences laugh out loud at the third film in a hugely popular series depicting a bourgeois, provincial French couple's struggles to accept that their four daughters have avoided suitably solid Frenchmen in favour of Maghrebi, African, Jewish and Chinese husbands.
Against the backdrop of a presidential election in which race plays a key role and would be dominant but for the cost-of-living crisis, it feels impossible not to make the connection, however innocent the timing of the release.
Whether or not they all realise it, the filmgoers' amusement is necessarily laughter at precisely the attitudes that have helped propel Marine Le Pen from the marginalised political wilderness of the far right to the brink of presidency.
Sunday's first round of voting put her close to five points behind Emmanuel Macron, whose chances of winning a second term now rest on his ability to prevent large swathes of voters switching from the defeated 10 candidates, or heavy first-round abstention, to Ms Le Pen.
Support for the main parties that ran France for decades has disintegrated, leaving only Macron as the obstacle to a radical presidency
There are differences as well as similarities between the artistic portrayal of sensitive issues and reality. The couple featured in the films, titled for English-speaking release as Serial (Bad) Weddings, are well-to-do whereas Ms Le Pen has traditionally appealed mainly to lower-income groups.
In other pertinent respects, although the screenplay is inevitably cliched, corny and – to some critics – at least borderline racist, the theme reflects attitudes readily found in French society.
My great niece, born to my French nephew and his Moroccan wife, once startled my sister-in-law (her grandmother) by announcing when served ham for lunch: "I'm Moroccan, I'm Muslim and I don't eat pork." I suspect her grandfather, though he considers his outlook moderate and tolerant, would have been taken aback had he been present.
Much longer ago, the mother of two friends of mine was distraught that both her daughters had chosen to marry black men. She told my future mother-in-law, herself unimpressed by her own daughter's choice of an Englishman: "Even that would be preferable." The racism or xenophobia may be petty, but it is there all the same.
An inability to respect other cultures, beliefs and traditions has always seemed to drive the politics of the Le Pens, pere et fille.
Marine's father, Jean-Marie Le Pen, was repeatedly punished in the courts for inciting racial hatred; he was seen as both anti-Semitic and anti-Muslim as well as being a defender of the wartime French collaborationist regime of Philippe Petain. When his daughter realised she needed to clean up her own act if she seriously wanted political success, he insisted the difference between them was no more than a wafer-thin.
But as part of her protracted campaign to "de-demonise" her image, and persuade voters her party – given the gentler title of National Rally in place of the off-puttingly strident Front National – was a respectable political movement, she led moves to expel her own father.
The last straw was his unapologetic repetition of the offensive claim that Nazi death camps were a mere detail of the Second World War.
During the campaign for this month's elections, she has presented a deliberately softer facade, dwelling less on previously obsessive attacks on immigration and radical Islam, focusing instead on widespread anger at diminishing household budgets.
Part of the massaged Le Pen strategy, undeniably successful, has been to establish distance between her policies and those of the other far-right candidate, Eric Zemmour. If both were tainted by past support for Russian President Vladimir Putin – a common characteristic of the European populist right – Mr Zemmour seemed to go even further than his rival in Islamophobic rhetoric.
His allusions to the "great replacement", Muslims supposedly overwhelming French society and rejecting republican values, have been greeted with comprehensive disdain which Ms Le Pen has been quick to exploit.
"There is a fundamental difference," she told one interviewer. "Mr Zemmour leads a fight against Islam. My fight is against Islamist ideology."
On the basis of the first-round results – 8 million votes for Ms Le Pen, only 1.6 million behind Mr Macron; just 2.4 million for the eliminated, fourth-placed Mr Zemmour – she chose the thrust of her campaign wisely.
In 2017, the youthful Mr Macron headed his newly created party, La Republique En Marche (the Republic on the Move). Despite having served in the deeply unpopular socialist president Francois Holland's government, he appeared refreshingly centrist and drew voters from conventional left and right camps.
That was then. Wearied by the pandemic, alarmed at the impact of price rises for essential needs and exaggerated perceptions of a country besieged by immigrants, many voters have had enough. To them, Mr Macron is out of touch with everyday concerns, initially unsympathetic when lower-income people who believed themselves overlooked or forgotten staged countrywide "gilet jaune" or yellow vest protests.
Now, support for the main parties that ran France for decades has disintegrated, leaving only Mr Macron as the obstacle to a radical presidency that would appal the western establishment.
He remains the slim favourite to win when France makes its final choice in the conclusive April 24 vote.
Voting intentions are currently put at 54-46. But the far right has come a long way since 2002, when the senior Le Pen also reached the run-off only to be brushed aside in a landslide for the centre-right Gaullist, Jacques Chirac.
For his daughter, 20 years later, the lead for Mr Macron is narrow enough for her to feel that with or without help from the racial stereotypes and prejudice mirrored on cinema screens, she is still in with a fighting chance of becoming the first woman to preside over France.
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).
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Starring: Amy Schumer, Michelle Williams, Emily Ratajkowski, Rory Scovel
Electric scooters: some rules to remember
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- Solo riders only, no passengers allowed
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The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
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Club of the Year: Bayern Munich, Liverpool, Real Madrid
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GAC GS8 Specs
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hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66