This is the time of year when, if you live in northern Europe, you just want winter to end. The fun of Christmas and New Year gives way to the long-drawn-out anticipation that mornings will get brighter, the days longer and maybe flowers will start appearing. But there is also a big consolation for those of us who feast on movies. They are blooming too.
This year’s nominations and contenders for Bafta and the Oscar awards are as entertaining, funny, disturbing and diverse as any I can think of. I have been binge-watching as many as I can and the real challenge will be for the juries to decide how to come up with a “Best” movie when they end up comparing such a mixed bag.
All Quiet on the Western Front is one serious – very serious – contender for Best Picture. It has a long pedigree. Based on a novel written by a German, Erich Maria Remarque, and set in the First World War, the original title translates from the German as “Nothing New In The West” (Im Westen nichts Neues). First published in 1929, it is possibly the most powerful anti-war novel ever written, the book’s message was so powerful it was banned by the Nazis.
The sheer diversity of this year’s film offerings that is most striking
This remake is one of the most moving films you’ll see this year or any year. What makes it so powerful – and so compelling now – is the contrast between the patriotic young men who volunteer to go and fight for their fatherland, cheered on by their teachers and others as they march off with smiles and laughter and the inevitable reality of war in the trenches and the horrors that await them. Given the modern horrors of another war in Europe, all is far from quiet on the eastern front. There are rumours of a spring offensive about to take place in Ukraine.
All Quiet therefore is definitely in contention for Best Film, but perhaps it should receive a different kind of acclaim. It should perhaps be compulsory viewing once a year for all world leaders at the UN to remind us that the villains of the film are those older men who encourage the young men to go out to become heroes. The young men do not come back, or when they do, they are permanently damaged.
But it is the sheer diversity of this year’s film offerings that is most striking.
Aftersun is a tiny, low-budget story of a father and his daughter taking a holiday in Turkey. That’s it. They have fun. That’s the story. But this film – which justifiably has had rave reviews – is one that will stay with you because (without giving away the very moving core of the story) it’s about family love and memory.
These two films – one, hugely expensive on a wide canvas dealing with one of the most horrific historical events of the 20th century, and the other a miniature work of art beautifully crafted – both achieve the same result. They make you think. They stay with you long after the popcorn is eaten and the cinema is closed.
And there is one other category of film that is particularly strong this year: documentaries. There are so many interesting film directors trying to explain the reality of our world that it is difficult to know where to start.
All That Breathes is about two brothers in India who devote their lives to protecting an endangered bird, the black kite. But this is also an exploration of their own lives in a rapidly changing India. All the Beauty and the Bloodshed is a documentary about the opioid epidemic in the US and the family whose fortune was much improved by selling the drugs that caused so much damage. Moonage Daydream will delight millions of David Bowie fans.
And above all, Navalny tells the story of the Russian dissident who was poisoned and almost died. I watch plenty of documentaries and it is very rare to be able to say that this is like watching a thriller. Navalny was poisoned in 2020, taken ill on an aircraft flying from Siberia and very lucky that the pilot diverted the plane so he that could be treated. He then was taken to a hospital in Germany. In one of the most remarkable scenes in any documentary, Navalny recovers and tracks down the people who poisoned him. They film a telephone call with one of the poisoners who is duped into thinking Navalny is a high-level government official. It is a scene that would be comedic gold, except given the circumstances it is not at all funny.
Oh, and there is one other gem that really is worth seeing because it offers cheer in the bleak midwinter of northern Europe. The Banshees of Inisherin is the story of two best friends on a small Irish island who suddenly fall out with each other. That’s the story. And in the hands of a master story teller, that’s all you need to get through a long winter’s day.
The Bloomberg Billionaire Index in full
1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
Europe’s rearming plan
- Suspend strict budget rules to allow member countries to step up defence spending
- Create new "instrument" providing €150 billion of loans to member countries for defence investment
- Use the existing EU budget to direct more funds towards defence-related investment
- Engage the bloc's European Investment Bank to drop limits on lending to defence firms
- Create a savings and investments union to help companies access capital
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Most%20ODI%20hundreds
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Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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Roll of honour: Who won what in 2018/19?
West Asia Premiership: Winners – Bahrain; Runners-up – Dubai Exiles
UAE Premiership: Winners – Abu Dhabi Harlequins; Runners-up – Jebel Ali Dragons
Dubai Rugby Sevens: Winners – Dubai Hurricanes; Runners-up – Abu Dhabi Harlequins
UAE Conference: Winners – Dubai Tigers; Runners-up – Al Ain Amblers
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Oppenheimer
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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
If you go
The flights
There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.
The trip
Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.
The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.