There's never been anything conventional about Gerard Butler or his career. Having originally studied to be a lawyer, at the age of 25 he made a creative U-turn that was to set him on the path to fame, fortune and, by his own admission, contentment. The 43-year-old actor, best known for his roles in 300, PS I Love You and The Phantom of the Opera, has a busy few months ahead with many forthcoming movie releases including a collaboration with Morgan Freeman and Aaron Eckhart. Butler, who splits his time between homes in New York, Los Angeles and his native Scotland, recently paid Dubai a visit to open the new Roger Dubuis watch boutique at The Boulevard at Emirates Towers.
Welcome back to the UAE. You've taken time out of your busy filming schedule to be here. Tell us about your current projects.
Thank you, it's great to be here - the temperature is beautiful. Well, my surf movie Chasing Mavericks came out this month; it was really thrilling to work on. I had the best time making it. Then next month, I have a comedy-drama, Playing for Keeps, coming out that I did with Jessica Biel, Uma Thurman and Catherine Zeta Jones - all the grand dames. Dennis Quaid and Judy Greer, too, made up a really incredible cast. It's from the director of The Pursuit of Happyness, Gabriele Muccino, and it's a fun yet moving story about coming of age and facing up to your responsibilities. Then I have a big action movie coming out, it's about a terrorist attack on the White House and it's called Olympus Has Fallen. It has the most amazing cast including Morgan Freeman, Mellissa Leo and Aaron Eckhart.
Is there one elusive role that you are hankering to play but haven't yet?
There's a few and they're Scottish: Robert the Bruce and Robert Burns - all the Roberts. I'd also like to play Bonnie Prince Charlie because, at the end of the day, I'm Scottish and very proud of that. There's nothing like the feeling of pride you have belonging to your nation. Especially when your nation has such a tragic, romantic and courageous history as the Scots do. So at some point I'd like to tell at least one of those stories.
What do you miss most about Scotland when you travel?
I miss the warmth and humour of the people, the countryside - the beautiful highlands, mountains, lochs and glens.
You're based in LA and New York for the most part, so apart from Scotland, where do you like to escape to?
India and Iceland are the best places on the planet. I recently made a Viking film in Iceland and went travelling there. I disappeared into the middle of nowhere, camped on top of glaciers and watched the northern lights dancing all around as I cooked stew and potatoes. It doesn't get much better than that.
When it comes to your personal style, what do you always pack in your suitcase?
I'm happiest when I'm casual in a pair of ripped jeans and an easy T-shirt. I also love jackets and because I'm from Scotland, I have a thousand of them. I'm like the Imelda Marcos of jackets. Even when I'm going to a warm climate, I'll bring them along and realise, of course, I can't wear any of them.
You're here to celebrate the opening of the Roger Dubuis boutique in Dubai and sporting an impressive Excalibur Skeleton Double Tourbillion watch. As a global ambassador, why do you think you're a good fit with the brand?
It's a very hard question because it forces me to start speaking about my own attributes. So let me tell you what they said when they got in touch. Looking at the parts I've played, I've often been in warrior roles - like Leonidas in 300, or a Spartan, a Viking, a Hun - and I've portrayed the virtues of a warrior: nobility, courage, sacrifice and honour. And I think that's what Excalibur is all about - the idea of strength, masculinity and power - creating that whole world. I think that's pretty close to who I am. When you put on this watch, you enter that world and it takes a certain kind of person to wear it as you make a big statement - because as you said, it's magnificent and big, which it is.
What key characteristics do you look for in a timepiece?
I see a lot of beautiful, classical watches, but at the end of the day that's all I see, they can be a little staid and traditional. I like this brand because it's very progressive, yet still attaches itself to the traditional mechanisms of watchmaking. The Excalibur is handmade and I've actually seen it made in the factory which gave me much more of an understanding, respect and appreciation of the love and creativity that went into it. The process is beyond mindboggling and the brand really is a breath of fresh air.
Do you remember your first watch?
Yeah, it was a Casio digital watch that my mum got me when I was 10 years old.
If you could freeze time what moment would you go back and stop?
I would go back to being 9 years old when I was playing football for my primary school. I scored a goal and it put us in the lead and I never felt so high in my life. All the older kids were watching us play the cup game - the semi-final - and they were screaming. To experience that for the first time in my life, I remember thinking it doesn't get better than this. Although there have been many fantastic occasions over the years, I've never experienced such an exciting, victorious high since. So, if I could freeze it there, that would be paradise for me.
Finally, the media has you cast as something of a rugged, loveable rogue - have they got you spot on or are they way off the mark?
That definitely defines a part of me but there's a deeper, philosophical part to me, too. There's also a whiney baby in me, an overly sensitive person and my dark and dangerous side. But I would say that if you were to quantify or define most of my life, then yeah, the rough and ready rogue would be the best description.
• Check out the video footage of our interview with Gerard Butler online at www.thenational.ae/multimedia
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
India cancels school-leaving examinations
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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Dubai World Cup Carnival card
6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m
7.05pm: Handicap (TB) $135,000 (Turf) 1,000m
7.40pm: Handicap (TB) $175,000 (D) 1,900m
8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m
8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m
9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m
The National selections
6.30pm: Final Song
7.05pm: Pocket Dynamo
7.40pm: Dubai Icon
8.15pm: Dubai Legacy
8.50pm: Drafted
9.25pm: Lucius Tiberius
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Fast facts on Neil Armstrong’s personal life:
- Armstrong was born on August 5, 1930, in Wapakoneta, Ohio
- He earned his private pilot’s license when he was 16 – he could fly before he could drive
- There was tragedy in his married life: Neil and Janet Armstrong’s daughter Karen died at the age of two in 1962 after suffering a brain tumour. She was the couple’s only daughter. Their two sons, Rick and Mark, consulted on the film
- After Armstrong departed Nasa, he bought a farm in the town of Lebanon, Ohio, in 1971 – its airstrip allowed him to tap back into his love of flying
- In 1994, Janet divorced Neil after 38 years of marriage. Two years earlier, Neil met Carol Knight, who became his second wife in 1994
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
MATCH INFO
Uefa Champions League final:
Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports