Convention goers gawk at the frighteningly realistic Heath Ledger.
Convention goers gawk at the frighteningly realistic Heath Ledger.
Convention goers gawk at the frighteningly realistic Heath Ledger.
Convention goers gawk at the frighteningly realistic Heath Ledger.

'Our heroes need not be super'


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DUBAI // The region's comic book creators should forget one-dimensional superheroes and instead package Middle Eastern tradition with western pop culture, industry experts said yesterday.

Publishers used the second day of the Middle East Film and Comic Con to discuss the best way for regional talents to make their mark on the world stage.

"When we talk to comic fans and readers, most people associate superheroes with the comic-book industry," said Sohaib Awan, the founder of Jabal Entertainment, a comic book and alternative entertainment production company. "If the Mena region wants to make an indelible mark on the medium as a whole, I do not think it's necessary to go the superhero route."

Mr Awan, whose company supports writers in the Middle East, said local talent should be inspired by the multifaceted approach taken by modern manga in Japan. It became popular in 1945 and by 2010 generated US$2.76 billion (Dh10.14bn) in annual revenue.

The Middle East's first commercial comic book was published in Egypt in 2005, but Mr Awan said regional writers could draw on generations of oral history and myths narrated in community gatherings.

"The work needs to reflect the sensibilities and culture of this part of the world but it has to be done with the flair that is appreciated on a global scale," said Mr Awan, who is also the creator of Jinnrise, a comic book featuring the legends of the Arab world. "We have to start adopting the nuances that are brought to western content.

"It is not going to be enough to tell the stories for the people of the region if we want to grow the industry. What we need to say is, let's tell the stories in a way that will appeal to a global audience."

Jaseem Sarwar, who launched the Dubai-based Middle East and Asia Comic Collectors Club, a forum for fantasy enthusiasts, at this year's Comic Con - held at the Dubai International Marine Club at Mina Seyahi - said there was no dearth of creativity in the region.

"Anyone who is familiar with Middle Eastern or Islamic history will know that creativity is not alien to this culture," he said. "It is inherent in the region but needs only to be fine-tuned for a wider audience.

"It is even more crucial now, with the current events in the region, that people realise there is more to the Middle East than what you may see on news channels."

Ashraf Ghori, a comic-book artist and filmmaker who began his career by self-publishing, said his biggest challenge was finding outlets for his work.

Mr Ghori, who was also the creator of the UAE's first computer-generated sci-fi film, Levity - Xero Error Minus 1, which screened at the Cannes Film Festival, said there was a danger that "most people continue with their day job and this just becomes a hobby, something they do after work".

He said serious effort was needed to take comic books into the mainstream. "For starters, more people need to get into the publishing business," he said. "And, of course, there have to be more connections and conventions so that people can meet and discuss their ideas."

Mr Sarwar said his club was a good way for fans to interact.

"The intention is threefold," he said. "Firstly, to develop a community hub for people interested in comics to come together and discuss the medium. Secondly, to give an platform to locally and regionally based writers who have got the talent to exhibit their work and, thirdly, to connect them with publishers who can support their initiatives."

More than 200 people have already registered for the club.

"We basically want to raise the profile of the talent that this region clearly has," Mr Sarwar said.

For information about the Middle East and Asia Comic Collectors Club, visit www.meaccc.com.

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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