Cars 2
Directors: John Lassetter and Brad Lewis
Starring: Owen Wilson, Larry the Cable Guy, Michael Caine
It's a mark of the quality that comes out of the Disney-Pixar collaboration that when a film is less than breathtaking, people are disappointed.
Films: The National watches
Last Updated: 20 June, 2011 UAE
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For many, the 2006 film Cars was such a movie. While far from maligned, it didn't possess the awe-inspiring scale or storytelling found in hits such as Up and Wall-E. However, marking the start of a deluge of forthcoming Pixar sequels and prequels (Monsters University and The Incredibles 2 are both on the slate), we have a return to talking automobiles in Cars 2.
The brave race car Lightning McQueen (Wilson) and his best friend, the dim-witted tow truck Mater (Larry The Cable Guy) leave their hometown for a trip across the world as McQueen takes part in the first-ever World Grand Prix, a competition to decide who is the fastest car in the world. While many look to beat him on the track, off it Mater becomes unwittingly embroiled in an international spy mission, enlisted (and closely followed) by the suave mastermind Finn McMissile (Caine). As they race from one city to the next, the pair try to capture the championship and save the world.
Although it wisely goes for a basic "spy movie" blueprint (rather than the muddled culture-clash story that made up the first outing), the story isn't vastly superior to the previous film, and is still somewhat short of Pixar's best work. It makes up for its shortcomings, however, with simply breathtaking animation. Cars 2 is the first of Pixar's films to truly embrace the 3D format, and we go from high-seas adventure to neon-stripped wonder, with even the sternest of critics having to admit that visually, at least, this is impressive. The overall message of the film has a lot more heart as well – whereas the predecessor opted for misty-eyed nostalgia, this goes for simpler themes such as doing the right thing and the value of friendship.
Pixar continues its policy of casting the right voice for the right role (rather than the most famous name), and adds a superb collection of voice talent to the already strong cast. Caine brings the same class that the late, great Paul Newman did to the previous film, while other new additions include John Turturro (no doubt channelling some of his character from The Big Lebowski) as an Italian car, and Emily Mortimer as a young, British female spy. Wilson's gentle, laid-back tones are still the perfect match for the four-wheeled hero, while the comedian Larry the Cable Guy takes care of the laughter as his loveable character grows on you.
Although unlikely to be regarded among the best of the American studios' work, Cars 2 is a likeable sequel with dazzling visuals and a soft centre that adheres to everything Disney storytelling stands for. The director Lassetter (the Toy Story trilogy) may not be able to make up for the lack of adventure or originality, but (along with the co-director Lewis) he does bring a lot of fun to a film that younger viewers will revel in.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Three ways to boost your credit score
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1. Make sure you make your payments on time;
2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;
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The full list of 2020 Brit Award nominees (winners in bold):
British group
Coldplay
Foals
Bring me the Horizon
D-Block Europe
Bastille
British Female
Mabel
Freya Ridings
FKA Twigs
Charli xcx
Mahalia
British male
Harry Styles
Lewis Capaldi
Dave
Michael Kiwanuka
Stormzy
Best new artist
Aitch
Lewis Capaldi
Dave
Mabel
Sam Fender
Best song
Ed Sheeran and Justin Bieber - I Don’t Care
Mabel - Don’t Call Me Up
Calvin Harrison and Rag’n’Bone Man - Giant
Dave - Location
Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart
AJ Tracey - Ladbroke Grove
Lewis Capaldi - Someone you Loved
Tom Walker - Just You and I
Sam Smith and Normani - Dancing with a Stranger
Stormzy - Vossi Bop
International female
Ariana Grande
Billie Eilish
Camila Cabello
Lana Del Rey
Lizzo
International male
Bruce Springsteen
Burna Boy
Tyler, The Creator
Dermot Kennedy
Post Malone
Best album
Stormzy - Heavy is the Head
Michael Kiwanuka - Kiwanuka
Lewis Capaldi - Divinely Uninspired to a Hellish Extent
Dave - Psychodrama
Harry Styles - Fine Line
Rising star
Celeste
Joy Crookes
beabadoobee
Mountain%20Boy
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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
Company%20profile
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