Shaheeq was conceived by Vivi Zhu, Hala El Abora and Majd Alloush. Victor Besa / The National
Shaheeq was conceived by Vivi Zhu, Hala El Abora and Majd Alloush. Victor Besa / The National
Shaheeq was conceived by Vivi Zhu, Hala El Abora and Majd Alloush. Victor Besa / The National
Shaheeq was conceived by Vivi Zhu, Hala El Abora and Majd Alloush. Victor Besa / The National

Abu Dhabi Art: Winning Christo and Jeanne-Claude Award 2023 project unveiled


Razmig Bedirian
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The winning project of this year’s Christo and Jeanne-Claude Award has been officially unveiled at Manarat Al Saadiyat, on the eve of Abu Dhabi Art opening to the public.

An installation delving into the proficient photosynthesis processes of mangroves, Shaheeq was conceived by Vivi Zhu, Hala El Abora and Majd Alloush. The artists were named the winners of the 11th iteration of the prize earlier this year, but their work was not publicly revealed until Tuesday.

Shaheeq comprises three columns of varying sizes displayed on mounds of sand. With stacked gradients of grey, brown and blue, the work aesthetically pays tribute to the mangrove’s efficiency in taking carbon from the air and using it to support marine life. It is perhaps due to these qualities that the tree forms an important aspect of UAE heritage.

Shaheeq was made with rammed earth and coloured using mineral pigments. Victor Besa / The National
Shaheeq was made with rammed earth and coloured using mineral pigments. Victor Besa / The National

“They actually absorb the carbon dioxide and trap it into the soil, and convert into organic carbon,” Zhu, an NYU Abu Dhabi graduate, says. “You can’t see it but a lot of things are being converted underneath the ground. These little trees are doing so much. You see them so short but there’s so many things underneath. They’re also so resilient. They are the only trees that grow in salty water.”

Shaheeq’s homage to mangroves extends to its material form and fate. After Abu Dhabi Art concludes on Sunday, the installation will be exhibited at NYU Abu Dhabi and Umm Al Emarat Park before finally being installed at Jubail Mangrove Park, where it will be left to biodegrade.

This degradation process will be gentle and beneficial to the Shaheeq’s future neighbours. The columns are made of rammed earth, providing the nutrients necessary for a mangrove environment.

Vivi Zhu, left, Majd Alloush and Hala El Abora are this year's Christo and Jeanne-Claude Award winners. Victor Besa / The National
Vivi Zhu, left, Majd Alloush and Hala El Abora are this year's Christo and Jeanne-Claude Award winners. Victor Besa / The National

“The two main components are basalt sand and beach sand,” Alloush, a graduate student at NYU Abu Dhabi, says. “We sourced them from a supplier near the warehouse we were working at in Umm Al Quwain. We used mineral pigments to mix with the sand. We used a concrete mixer to get an even layer and even colour.”

What is also significant about Shaheeq is that the three artists built the installation themselves instead of outsourcing its production. After its design was in place, the project took a month to build.

“The physical labour was one month, every single day in the summer,” El Abora, who is also a graduate student at NYU Abu Dhabi, says. “Of course, I’m doing it with the best people so it makes a difference. The connection that we had, the materials we were using, and the [association] we had with the mangroves themselves. The work was worth it.”

The Christo and Jeanne-Claude Award has been held annually since 2013 in honour of the late art couple. The award is open to UAE students and recent graduates. It serves as a launch pad for artists across the country.

The award is held under the patronage of Sheikha Shamsa bint Hamdan. It is presented by NYU Abu Dhabi in partnership with the Abu Dhabi Music and Arts Foundation. The Christo and Jeanne-Claude Award is produced in collaboration with The NYUAD Art Gallery.

Emily Doherty, director of the award, says the initiative has grown alongside the creative communities of the UAE, and is continuing to mature in reflection of the local artistic scene.

“We've had 11 years of winning works, and because the arts education in this country has matured, our award has matured. We’re picking up students who are now doing much more considered work, doing master’s [degrees] and not just BAs. Not just architecture and design, they’re doing actual fine arts,” Doherty says.

“This is a huge shift and our award totally reflects what's happening in the UAE.”

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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Updated: November 22, 2023, 10:50 AM