The Tax Collector is a 2020 American action thriller film written, directed, and produced by David Ayer. The film stars Bobby Soto, Cinthya Carmona, George Lopez, and Shia LaBeouf, and follows two enforcers working for a Los Angeles crime lord whose business becomes upended, resulting in one of them desperately protecting his family from an old rival. The Tax Collector was released in the United States on August 7, 2020 by RLJE Films. The film received negative reviews from critics.

Avatar (marketed as James Cameron's Avatar) is a 2009 American epic science fiction film directed, written, produced, and co-edited by James Cameron and stars Sam Worthington, Zoe Saldana, Stephen Lang, Michelle Rodriguez, and Sigourney Weaver. The film is set in the mid-22nd century when humans are colonizing Pandora, a lush habitable moon of a gas giant in the Alpha Centauri star system, in order to mine the mineral unobtanium, a room-temperature superconductor.The expansion of the mining colony threatens the continued existence of a local tribe of Na'vi – a humanoid species indigenous to Pandora. The film's title refers to a genetically engineered Na'vi body operated from the brain of a remotely located human that is used to interact with the natives of Pandora.