An artwork by Emirati artist Abdul Qader Al Rais served as the backdrop to President Sheikh Mohamed's address to the nation on Wednesday night.
The piece, which features a ghaf tree in Mubazzarah Dam, is by the self-taught, Dubai-born artist. It depicts the rocky terrain of Jebel Hafit in Al Ain, with mountains spanning the background.
It was painted in 2019 and has been hanging in Sheikh Mohamed's office since 2020.
Sharing a photo of Sheikh Mohamed sitting in front of the work in 2020, Al Rais, 71, wrote on Instagram: "Oh God, protect our Sheikhs, direct them, make them open to good deeds, and make them veer away from evil."
It is watercolour on paper and measures 157 centimetres by 207cm.
Mubazzarah Dam is not the only work of Al Rais's on display in the presidential office.
In April 2020, the artist shared a photograph of Sheikh Mohamed reading with a piece, titled Qasr Al Hosn, in the background. The work featured depicts Qasr Al Hosn, a historical landmark in Abu Dhabi that formerly served as a fort.
Al Rais's Earth & Sky collection features a series of UAE watercolour landscapes. On his website, he says of the series: "Formative art is an exercise: it aims to train the eye, the heart and the hand, guiding them towards and entirety of colours, shadow, light, dark, illumination, certainty, doubt, peace, mindfulness, imagination, surroundings, beneficence, paradise lost, heaven borrowed, ultimate objectivity, even symbols.
"These are the paths of beauty and the slide toward the multiplicity of paradox... The narrative of colours is not the narrative of words or the sense of a tune apart from time (apart in the sense of discrimination, not absolutism). Rather the artist is more aware of their moment, colour, layout, explorations, cuttings, brushes and the shimmering of their shades."
In Al Rais's career that has spanned more than 50 years, he specialises in painting the people, landscapes and architecture of the UAE. His collection also includes calligraphy pieces, abstract work and sketches.
"It makes me so happy to see my work in these places," AlRais told The National in 2020. His painting of the Emirates Palace is also part of Sheikh Mohamed's collection.
The two met for the first time during the reopening of Abu Dhabi's Cultural Foundation in 2019. Speaking of Sheikh Mohamed, Al Rais says: "He's not only a good leader. You feel that he is a brother… that he is our family."
Al Rais is a founding member of the Emirates Fine Arts Society, which was established in 1980. He works predominantly with oil on canvas, and watercolour on paper.
The artist is not just celebrated in the UAE; his work was featured in the UAE Pavilion at the 56th Venice Biennale in 2015, and is currently held by The British Museum, the Louvre, the Northwest Museum of Culture and Arts, the Museum of Contemporary Art Shanghai, and the National Gallery of Modern Art in New Delhi, according to the Barjeel Art Foundation.
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ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
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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Robbie Keane (Atletico de Kolkata) The Irish striker is, along with his former Spurs teammate Dimitar Berbatov, the headline figure in this season’s ISL, having joined defending champions ATK. His grand entrance after arrival from Major League Soccer in the US will be delayed by three games, though, due to a knee injury.
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Andre Bikey (Jamshedpur) The Cameroonian defender is onto the 17th club of a career has taken him to Spain, Portugal, Russia, the UK, Greece, and now India. He is still only 32, so there is plenty of time to add to that tally, too. Scored goals against Liverpool and Chelsea during his time with Reading in England.
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What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
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