Emirati Saleh Al Shunnar is among the two filmmakers from the UAE to reach the final of the annual Arab Film Studio competition. The top prize is Dh50,000 filmfund. Pawan Singh / The National
Emirati Saleh Al Shunnar is among the two filmmakers from the UAE to reach the final of the annual Arab Film Studio competition. The top prize is Dh50,000 filmfund. Pawan Singh / The National
Emirati Saleh Al Shunnar is among the two filmmakers from the UAE to reach the final of the annual Arab Film Studio competition. The top prize is Dh50,000 filmfund. Pawan Singh / The National
Emirati Saleh Al Shunnar is among the two filmmakers from the UAE to reach the final of the annual Arab Film Studio competition. The top prize is Dh50,000 filmfund. Pawan Singh / The National

Two budding UAE filmmakers in final of Arab Film Studio contest


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  • Arabic

ABU DHABI // Six budding directors have reached the final of a short film contest.

Emirati Saleh Al Shunnar and Allegra Hamilton, an American expatriate living in Dubai, are among those competing for the Dh50,000 film-fund prize in the annual Arab Film Studio competition.

They were chosen after a lengthy process in which they submitted short films - Recycled by Al Shunnar and Longing by Hamilton.

They also embarked on a three-month programme with the Arab Film Studio and took part in a two-week boot camp with industry professionals.

The other finalists are Belal Anteple from Syria, Muneer Al Busaidi from Oman, Mohamed Islem Cherchali from Algeria and Sara Saber from Egypt.

A panel of industry experts, directors, producers and actors will judge each competitor's film.

Al Shunnar, 47, used to work in business development. He was so impressed by the competition he is now certain that his future career will be in filmmaking.

"Most people underestimate how amazing this kind of offering is. The level of training we had was so incredible and entertaining ... I wish more people would submit their movies and become part of this training," he said.

"I have zero background in filmmaking so I would never have gone into this field normally.

"To be given this opportunity and to have it right at our doorstep is amazing, the leadership of this country has given us this incredible opportunity.

"During filming I faced so many problems at every step. These could have stopped my filming potentially and not allowed me to submit my movie but I was energised by this. When you enjoy the problems you know you have found your calling."

Saber's short film, In Her Eyes, focuses on the relationship between a mother and daughter.

"I am over the moon to be shortlisted," she said. "It's been a lot of hard work but I would do it all again in a heartbeat.

"It would be amazing to win but I've learnt so much through the course of three months - that in itself is a reward."

Fatima Al Dhaheri, a university student from Abu Dhabi, won the contest in 2011 when she was 18.

"When I took part in Arab Film Studio I was amazed at how many other young Emiratis shared my passion for film. The competition really encouraged us to cultivate the growing UAE film community," she said.

"Without Arab Film Studio it would not have been possible for me to realise my dreams of becoming a filmmaker. The tools it supplied me with mean I was able to work on a film of my own."

The annual contest is run by the film production company Image Nation and twofour54, the Abu Dhabi media hub.

"The standard of submissions we received this year has exceeded our expectations," said Mohamed Al Mubarak, chairman of Image Nation. "Each year the quality and quantity of videos we receive succeeds the previous year and is a real testament to the fact that the film community in the Middle East continues to grow."

The winner will be announced on July 1. Along with the Dh50,000 prize to fund a film, the winner will be offered opportunities with Image Nation to enhance their career.

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PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

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

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