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The Oscar will help Justine Triet “through my midlife crisis, I think”. The French director and her partner and co-writer, Arthur Harari, won the Academy Award for Best Original Screenplay for their work on Anatomy of a Fall.
The courtroom drama, which tells the story of a woman accused of killing her husband and their partially sighted son called as a witness, faced stiff competition from The Holdovers, Maestro, May December and Past Lives.
“This is a crazy year,” Triet said in her acceptance speech. “This glamour tonight contrasts slightly with [how the film started]. It was the lockdown … and there was no line between work and diapers.
“And then along came two other people, a woman and a man, the producers Marie-Ange Luciani and David Thion,” said Harari.
The Egyptian-French director, scriptwriter and actor added: “That’s when things got a little crazy. But there was nothing between us or above us. Only total independence and freedom, and that’s the only way we could make that film. Thanks for that.”
Besides his efforts as a scriptwriter, Harari is also known for his work as director of Onoda: 10,000 Nights in the Jungle, which was selected as the opening film in the Un Certain Regard section at the 2021 Cannes Film Festival.
Concluding their acceptance speech, Triet went on to thank the cast, saying they “killed the script on set. That’s the best for writers, for directors”.
Anatomy of a Fall has received much critical acclaim for its layered plot and cast performances. The film stars German actress Sandra Huller as a writer who is suspected of her husband's murder when he is found dead in the snow below their chalet in the French Alps.
As she is trying to prove her innocence during the investigation, media frenzy and subsequent trial, her young blind son, the only witness during their stay at the chalet, has his own moral dilemma that he needs to face.
The film was nominated for four other Oscars, including Best Picture and Film Editing. Triet also received a nomination for Directing, while Huller was in the running for the award for Actress in a Leading Role.
Anatomy of a Fall has had a successful run in this year’s awards season. It has raked in a whopping 99 awards, including the prizes for screenplay and best motion picture prize for a non-English language film at the 81st annual Golden Globes. It also won the prestigious Palme d’Or at the Cannes Film Festival.
The specs
Price, base / as tested Dh1,470,000 (est)
Engine 6.9-litre twin-turbo W12
Gearbox eight-speed automatic
Power 626bhp @ 6,000rpm
Torque: 900Nm @ 1,350rpm
Fuel economy, combined 14.0L / 100km
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
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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
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Profile
Company name: Marefa Digital
Based: Dubai Multi Commodities Centre
Number of employees: seven
Sector: e-learning
Funding stage: Pre-seed funding of Dh1.5m in 2017 and an initial seed round of Dh2m in 2019
Investors: Friends and family
