The Hangover Part II, showing in cinemas including those in the Mall of the Emirates in Dubai, is rated PG-15.
The Hangover Part II, showing in cinemas including those in the Mall of the Emirates in Dubai, is rated PG-15.
The Hangover Part II, showing in cinemas including those in the Mall of the Emirates in Dubai, is rated PG-15.
The Hangover Part II, showing in cinemas including those in the Mall of the Emirates in Dubai, is rated PG-15.

Hangover fit only for older heads?


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DUBAI // Filmgoers are questioning the PG-15 age restriction for The Hangover Part II after its release in cinemas last Thursday.

In the sequel to a popular US comedy that follows the misadventures of a group of male friends, the same characters are in Thailand retracing their steps after a wild night.

Their investigation takes them to a strip club, monastery and tattoo parlour and, in scenes where actors are naked, their private parts are covered with a black rectangle.

"They show a lot of skin. Even though they cut it out, your mind can tell you what you should be seeing," said Rifqa Abrahams Mashkoor, 33, a make-up artist and stylist from South Africa who watched the film with her husband at the weekend.

"There's way too much swearing. It's funny but it's a disgusting funny. It's not for kids."

Another viewer, an Emirati father who declined to give his name, said he felt an age limit of 16 or 17 would have been more appropriate.

Omid Fatemi, 19, an Iranian student, said he thought the film should be restricted to those 18 or older because of scenes of near-nudity and drug use.

"Even though they censored it, it still wasn't very appropriate," Mr Fatemi said.

In Britain the film is rated 15 while in the US it is rated R, which means anyone under 17 must be accompanied by a parent or adult guardian.

The PG-15 rating in the UAE means a parent or guardian must accompany anyone under that age.

It is one of three categories of the UAE movie-ratings system: adult, 15 and general. PG, or "parental guidance", is a subcategory the committee may add to allow those younger than 18 to watch the film if they are accompanied by an adult.

Age restrictions are set by a cinema committee of the National Media Council, part of the Ministry of Information. "When it says PG, that does not mean a friend can accompany you to the cinema and it does not mean that an adult can buy the ticket for you and send you off to see it alone," said Khalid al Shaikh, the public relations officer for the council. "It means an adult from your family must accompany you."

Mr al Shaikh said he could not comment immediately on how the committee had reached their rating decision on The Hangover Part II. But he said if the committee members received enough negative response to the rating, they might reconsider.

"We take people's complaints very seriously and if this is the case - that people are complaining - then it is possible we would reconvene the cinema committee to re-rate this movie," Mr al Shaikh said.

The film's distributor in the UAE, Shooting Stars, edited it according to instructions from the media council, said the company's managing director Roy Chacra.

"The council watches the movie and they tell us what to do," Mr Chacra said. "We abide by whatever the ministry says."

Toni el Massih, the regional manager of CineStar Cinemas Middle East, which has theatres in the Mall of the Emirates and other locations in the country, said it was up to parents and older family members to decide whether those younger than 15 should watch the film.

"Hangover Part II is rated PG-15, so an older brother can bring his younger brother with him legally," Mr el Massih said. "If I wanted, I could bring my five-year-old with me to see it. In this case, it is the parent's choice."

But not all moviegoers thought the film needed a higher rating.

"It's just annoying when they block things out," said Shelbie Black, 18, a student from Britain.

Her friend Katie Murray, 19, said she wanted to watch the unedited version in the UK next month. "We missed bits here," she said.

The film took in $31.7 million (Dh116.4m) in North America on its first day, according to estimates from Warner Bros cited by Reuters.

The first instalment of the film took in $468m worldwide - the highest-earning R-rated comedy ever.

MATCH INFO

Juventus 1 (Dybala 45')

Lazio 3 (Alberto 16', Lulic 73', Cataldi 90 4')

Red card: Rodrigo Bentancur (Juventus)

THE SPECS

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Power: 518bhp

Torque: 625Nm

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Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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Score

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

New Zealand lead three-match ODI series 1-0

Next match: Zayed Cricket Stadium, Abu Dhabi, Friday

Company%20profile
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What is Diwali?

The Hindu festival is at once a celebration of the autumn harvest and the triumph of good over evil, as outlined in the Ramayana.

According to the Sanskrit epic, penned by the sage Valmiki, Diwali marks the time that the exiled king Rama – a mortal with superhuman powers – returned home to the city of Ayodhya with his wife Sita and brother Lakshman, after vanquishing the 10-headed demon Ravana and conquering his kingdom of Lanka. The people of Ayodhya are believed to have lit thousands of earthen lamps to illuminate the city and to guide the royal family home.

In its current iteration, Diwali is celebrated with a puja to welcome the goodness of prosperity Lakshmi (an incarnation of Sita) into the home, which is decorated with diyas (oil lamps) or fairy lights and rangoli designs with coloured powder. Fireworks light up the sky in some parts of the word, and sweetmeats are made (or bought) by most households. It is customary to get new clothes stitched, and visit friends and family to exchange gifts and greetings.  

 

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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

Other acts on the Jazz Garden bill

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.

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Yahya Al Ghassani's bio

Date of birth: April 18, 1998

Playing position: Winger

Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda