The Abu Dhabi Film Festival is not only about big names and features, it is also home to the Emirates Film Competition, which gives young students a chance to show their short films to an international audience
The competition
The aim is to find the next generation of regional filmmakers. Launched in 2001, the Emirates Film Competition was one of the earliest film initiatives in the UAE. After early success, in 2008 and 2009 the competition was incorporated into the first two years of the Middle East International Film Festival (which was rebranded as the Abu Dhabi Film Festival in 2010).
This year the competition returns with 40 selected shorts by Gulf-based filmmakers. The entries will compete for the twin prizes of Best Short Documentary and Best Short Narrative Film. Both titles are divided into streams catering for student and adult filmmakers. The winning directors stand to receive handsome cash prizes of Dh30,000 and Dh20,000 for first place in the adults and student streams respectively.
Growing local talent
More than the glitz and glamour of being associated with a global film festival, the Emirates Film Competition head Saleh Karama says the event is about introducing festival-goers to the latest talent from the region.
“This is really what is important to me,” he explains. “The best moments from this competition are seeing some of the international directors and actors walking in to have a look at the competition. That kind of exposure is brilliant and I find they enjoy some of the stories they see on the screen.”
Karama, who was part of the film selection panel, says that this year’s batch of films deals largely with relationships. “A lot of the stories are about how people interact with each other and society in general,” he says. “It reflects to some extent the troubled times we live in.”
Karama knows first-hand the impact this kind of grassroots competition can have on a filmmaker’s career. He won a judges award in the 2003 edition for his short film What’s Left. That achievement enabled him to direct his 2008 debut feature film, Henna, which won a Best Director award at the Middle East International Film Competition later that year.
Cultivating new visions
Karama hopes the Emirates Film Competition will inspire viewers to pick up the camera themselves. “That would be a great achievement for us,” he says. “I urge people who are interested to use the competition as a chance to meet and learn from the filmmakers. Then they should go out and start planning.”
But make sure you plan it well, says Aisha Abdulla, one of the student filmmakers. She says enthusiasm alone is not enough to make a decent short film. “A lot of people who just do a film quickly end up making mistakes and not doing their best work,” she says.
“I say take your time, don’t always worry about competition deadlines. Use as much time as you need to work on the script, find the right crew and equipment and shoot the film. It takes patience but, trust me, it’s worth it.”
The filmmakers
Deena Stevens
Get used to seeing this name on the big screen. The 22-year-old Dubai filmmaker has three films in the student stream, chosen from nearly a dozen shorts produced while she was earning her Visual Communication degree at the American University of Sharjah.
Stevens says she took her filmmaking more seriously after doing well in last November’s 48 Hour Film Project in Dubai. “The people in the competition said I should make more films,” she recalls. “So this year I enrolled in classes at school to really learn more about it.”
With her new knowledge she produced the documentary short Beewun, about a local hip-hop dancer, and two narrative shorts: a musical called Freshman and the drama Love Impaired. “Whatever happens, I am just glad to be part of it all,” she says. “It doesn’t matter whether I win or not, the chance to meet other filmmakers is all worth it.”
Rashid Al Nuaimi
The 21-year-old Dubai student is tipped to do well this year. His Hessa already screened in the Short Film Corner at Cannes this year.
The film is a tribute to Al Nuaimi’s grandmother and her generation of Emiratis. “The story is about learning from history,” he explains. “Youth today have a tendency to forget the accomplishments of the older generations.”
Al Nuaimi says he is proud that his story could reach an international audience. It proves, he says, that good stories can be shared.
“The film is about our culture, but everyone can learn something,” he says. “My grandmother didn’t take life for granted. I wanted to take that story and show these lessons to a new generation.”
Aisha Abdulla
The Emirati filmmaker and student is excited to be on the world stage. The 24-year-old has had four films screened in local and regional competitions, including the Gulf Film Festival. However her Emirates Film Competition submission, the short documentary Against the Wind, is her first time at an international film festival.
“This is definitely a milestone for me,” she says. “This what you aim for and to have an international crowd to see my film is a wonderful feeling.”
Her short follows a female sports photographer and her entry into this male-dominated profession.
Abdulla says the festival will present plenty of networking opportunities. “The chance to spend time with international filmmakers and directors from the Gulf and Middle East is invaluable,” she says.
• The shorts will screen in batches, beginning with the EFC Short Narrative Competition 1 on Friday at 6pm in Marina Mall Vox 3. For more details, visit www.adff.ae
sasaeed@thenational.ae
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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
Spare
Profile
Company name: Spare
Started: March 2018
Co-founders: Dalal Alrayes and Saurabh Shah
Based: UAE
Sector: FinTech
Investment: Own savings. Going for first round of fund-raising in March 2019
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Ultra processed foods
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
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The Dark Blue Winter Overcoat & Other Stories From the North
Edited and Introduced by Sjón and Ted Hodgkinson
Pushkin Press
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
SPECS
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Hachette Books
Match info
Manchester United 1 (Van de Beek 80') Crystal Palace 3 (Townsend 7', Zaha pen 74' & 85')
Man of the match Wilfried Zaha (Crystal Palace)
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30:
- UAE bt Nepal by 78 runs
- Hong Kong bt Singapore by 5 wickets
- Oman bt Malaysia by 2 wickets
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
