David Oyelowo, center, as Martin Luther King, Jr. and Carmen Ejogo, right, as Coretta Scott King in the film, "Selma" (AP Photo/Paramount Pictures, Atsushi Nishijima)
David Oyelowo, center, as Martin Luther King, Jr. and Carmen Ejogo, right, as Coretta Scott King in the film, "Selma" (AP Photo/Paramount Pictures, Atsushi Nishijima)
David Oyelowo, center, as Martin Luther King, Jr. and Carmen Ejogo, right, as Coretta Scott King in the film, "Selma" (AP Photo/Paramount Pictures, Atsushi Nishijima)
David Oyelowo, center, as Martin Luther King, Jr. and Carmen Ejogo, right, as Coretta Scott King in the film, "Selma" (AP Photo/Paramount Pictures, Atsushi Nishijima)

Lessons in American history, delivered by Hollywood


  • English
  • Arabic

My children have gone to British-curriculum schools for the past three years and for the most part their experiences have been quite positive, although Britishisms have started creeping in: now they need “boots for football” instead of “cleats for soccer”, and they look for “the bin” instead of the garbage can.

What hasn’t been happening, however, is any instruction in US history, or at least not much. I suspect curriculum designers are still bitter about that whole American Revolution thing.

As my children get older, the gaps in their knowledge of American history have become more pronounced. Because I don’t have the time or inclination for home schooling, I was delighted when I found out that Selma was coming to Abu Dhabi. We would see the film as a family, I decided, which would give us a way to talk about both the Civil Rights era and about contemporary issues, such as what happened in Ferguson, Missouri, last summer.

In the aftermath of Ferguson, my children felt hopeless about the state of racial and economic politics in the United States. They were not alone in this feeling, of course, or in their sense of frustration about how, or if, anything would ever change for the better. I thought that Selma might offer them some context for contemporary events and perhaps even some hope that change is possible.

The movie dramatises what happened in Selma, in 1965, when civil rights activists decided to spotlight the egregious injustices suffered by African Americans who wanted to register to vote. These would-be voters were routinely turned away for any number of trumped-up reasons (asked to list all the counties in Alabama in alphabetical order) or because they couldn’t afford the (illegal) poll tax. Wanting to draw national attention to this issue, Martin Luther King Jr and others planned a march along the 54-mile state highway from Selma to the state courthouse in Montgomery. Twice the protesters’ efforts to cross the Edmund Pettus Bridge outside Selma were met with terrible violence – tacitly condoned by Alabama governor, George Wallace – but the third time, under the auspices of a federal court order, the marchers were allowed to proceed.

Full of ideas about how this movie would help our children understand an essential piece of civil rights history, my husband and I took them to the cinema, only to be told that no one under 15 was allowed into the show. I suppose the movie’s moments of brutality might be too much for some children, but unlike so many other movies, this film doesn’t glorify violence.

Instead it illustrates the difficulty and power of nonviolent resistance, a stance that was central to the protests.

Through the magic of the internet and a relative in the film industry, we wrangled a “screener” of the movie and watched it at home, which had the effect of making the events seem as if they were unfolding in real time. “Did that really happen?” asked my 10-year-old son about the movie’s opening scene, the Birmingham church bombing that killed four young girls, none of them more than 14 years old.

Yes, it really happened – along with the murders of several protesters, and the use of fire hoses, dogs, and tear gas on unarmed protesters. The ugliness of these scenes was hard to watch, but in that pain is value: without an honest assessment of its flaws, how can any society hope to move forward?

Watching Selma hasn’t miraculously filled in the gaps in my children’s understanding of US history but in dramatising one of the tensions that has bedevilled US society for centuries, the film offered us all some powerful history lessons.

Deborah Lindsay Williams is a professor of literature at NYU Abu Dhabi. She is the author of The Time Locket, a novel that she wrote as Deborah Quinn

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Anfield, Liverpool
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A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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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