Syrian refugee Yusra Mardini during a training session for the 2016 Rio Olympics. 'The Swimmers' tells the inspiring story of sisters Yusra and Sarah's journey from their war-torn country in 2015 to the Brazil Olympics the following year. Getty Images.
Syrian refugee Yusra Mardini during a training session for the 2016 Rio Olympics. 'The Swimmers' tells the inspiring story of sisters Yusra and Sarah's journey from their war-torn country in 2015 to the Brazil Olympics the following year. Getty Images.
Syrian refugee Yusra Mardini during a training session for the 2016 Rio Olympics. 'The Swimmers' tells the inspiring story of sisters Yusra and Sarah's journey from their war-torn country in 2015 to the Brazil Olympics the following year. Getty Images.
Syrian refugee Yusra Mardini during a training session for the 2016 Rio Olympics. 'The Swimmers' tells the inspiring story of sisters Yusra and Sarah's journey from their war-torn country in 2015 to t

'The Swimmers': Production starts on film portraying refugee sisters’ journey from Syria to Rio Olympics


Layla Maghribi
  • English
  • Arabic

Production finally started on Sally El Hosaini's latest film The Swimmers after a year-long delay, online magazine Variety reported.

The Netflix and Working Title film tells the true story of sisters Yusra and Sarah Mardini, who left Syria in 2015 and were at the Rio Olympics one year later.

The sisters' story made international headlines when, after fleeing the war, they left for Greece from Turkey in an overcrowded dinghy. But, when the engine failed 15 minutes into the trip, they had to swim for three and a half hours in a bid to stop the boat from capsizing.

Yusra went on to compete in swimming events in Rio in 2016 as part of the Refugee Olympics Team.

Syrian Yusra Mardini of the Refugee Olympic Team competing at the Rio 2016 Olympic Games. Getty Images
Syrian Yusra Mardini of the Refugee Olympic Team competing at the Rio 2016 Olympic Games. Getty Images

According to Variety, the film was only five days away from principle photography when the pandemic shut down productions worldwide last year.

Speaking of her excitement at making the filmEl Hosaini said: "I know it sounds cliched, but as soon as I read the script, I knew I had to do it."

Lebanese sisters Manal and Nathalie Issa will play the roles of the swimming sisters on screen. Manal won best actress at the Les Arcs European Film Festival for the 2015 film Parisienne.

James Krishna Floyd will also star in the film. He was the lead actor in El Hosaini's 2012 debut film My Brother The Devil, which picked up prizes at the Sundance, Berlin and London film festivals.

Egyptian-Welsh film director and screenwriter Sally El Hosaini on set of her award-winning feature film 'My Brother The Devil'. Courtesy The Arab British Centre
Egyptian-Welsh film director and screenwriter Sally El Hosaini on set of her award-winning feature film 'My Brother The Devil'. Courtesy The Arab British Centre

Announcing the start of production on his Facebook page, Mr Floyd said he was proud and humbled to be working on the project.

Based on a screenplay by El Hosaini and Bafta-winning screenwriter Jack Thorne, The Swimmers is set for global release next year. Shooting will start this week in the UK, then Turkey and Belgium, Variety said.

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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

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