So, Sam Mendes is reportedly in talks to direct the new James Bond film. The man behind American Beauty, Road to Perdition and Revolutionary Road - all thoughtful, theatrical and Oscar-winning movies. Does this mean we can look forward to a deadness in Daniel Craig's piercing blue eyes as Bond descends into a crushing suburban midlife crisis? Will 007 find beauty in a plastic bag rather than a Beretta? Could Mendes's wife, Kate Winslet, be the next Bond Girl?
So many questions. And the answers, one suspects, are all in the negative. Bond will still sport a tuxedo, ever his ruthless, remorseless self. His favourite drink won't change from vodka martini (shaken, not stirred), to a nice glass of cranberry juice. And that's because, uniquely, directors are not hired by the famous Broccoli film producing family to put their own stamp on the Bond series. They're asked - and not many turn it down - because they are seen as a safe pair of hands, who will follow the Bond blueprint to the letter.
Yes, with Craig, Bond did become a harder and tougher, less of a gadget-toting, figure of fun. But that was all at the design of the producers Barbara Broccoli and Michael G Wilson. They were the people who decided in 2006 - in the wake of Paul Greengrass's tremendous Bourne Supremacy - that Bond should be "rebooted", and picked Craig for the job. The aesthetic of Casino Royale had little to do with the director Martin Campbell. The man who helmed the Zorro films was probably chosen because he had been in charge the last time Bond had successfully changed direction with GoldenEye in 1995 and told not to have any thoughts of a British spy hamming it up in swashbuckling style.
All of which means it's not hugely surprising that Mendes is in the frame - after the success of Casino Royale, the producers clearly want accomplished filmmakers rather than action directors. This is why the director of the last Bond outing, Quantum of Solace, wasn't somebody with much of a reputation for car chases and action sequences. Marc Forster was the man who brought us Halle Berry's Oscar-winning turn as the wife of a man on death row in Monster's Ball. Forster's JM Barrie biopic Finding Neverland had a lead character about as far away from a tough-guy spy as it was possible to get. When asked to direct Quantum of Solace, he even said: "You've got the wrong director." In the end, such doubts did reflect on the film: there was almost too much emphasis on breakneck action at the expense of a satisfying story.
The reason Forster did it, despite his initial reservations, is that you can't apply to be a Bond director. You have to be asked. Steven Spielberg made no secret of his desire to take on the most famous spy in history before For Your Eyes Only was filmed. His cachet was suitably high after the success of Jaws and Close Encounters of the Third Kind. But Bond isn't a character to be messed with on a whim. Instead, John Glen - a hitherto unknown director who had worked as a second director and film editor on other Bond films - got the nod. It was like a football club promoting the assistant manager to keep continuity, and the Broccolis were so happy with the relationship that Glen ended up directing more Bond movies than anyone else. Still, Spielberg got over the rejection: what is Indiana Jones if not James Bond with an interest in archaeology?
And if Inglourious Basterds played fast and loose with the Second World War, can you imagine how Quentin Tarantino would have approached James Bond? Neither could the producers, which is why Tarantino was none too pleased after publicly suggesting a remake of Casino Royale back in 2004, only to be ignored when it was decided to do just that. A wise move, although the dialogue would have been superb.
Perhaps there is another reason why the producers don't always do the obvious, which, right now, would be to bite the bullet and ask Greengrass whether he fancies a crack at Bond. Perhaps it is vanity that has led them to Forster and, possibly, Mendes: Bond films have won just two Oscars, for special effects, awarded back in the 1960s. There is definitely a sense that their current predilection for hiring directors known for stylish films rather than action thrillers points towards a gap in the trophy cabinet, a desire for recognition beyond mere stunts and commercial success.
With Mendes, the Bond franchise would have that director. And by hiring Peter Morgan (of The Queen and Frost/Nixon fame) it now has the scriptwriter. It already has the most actorly - if not the best ever - Bond in Daniel Craig. It all makes perfect sense. All that remains now is for it to make sense for Mendes, too.
* Ben East
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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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What is 'Soft Power'?
Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye.
He believed that there were alternative ways of cultivating support from other countries, instead of achieving goals using military strength.
Soft power is, at its root, the ability to convince other states to do what you want without force.
This is traditionally achieved by proving that you share morals and values.
The Sand Castle
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Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
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Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
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1. Gunnevera
2. Capezzano
3. North America
4. Audible
5. Seeking The Soul
6. Pavel
7. Gronkowski
8. Axelrod
9. New Trails
10. Yoshida
11. K T Brave
12. Thunder Snow
13. Dolkong
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