Guggenheim Abu Dhabi rising to form in Saadiyat Cultural District

Guggenheim Abu Dhabi has already become a physical landmark in the UAE capital.

Elements unique to the structure have begun to take visible shape and it is gradually becoming clear that the museum will be as architecturally captivating in real life as it has been in digital renderings.

The outlines to the glass bridges that will link the four levels and the central atrium are now evident. The outer ochre-hued element bearing the museum’s name has apparently been completed. Some half a dozen cranes still loom from the site as the 2025 scheduled completion edges closer.

Designed by renowned architect Frank Gehry – who is also behind the Guggenheim Museum in Bilbao, Spain – the UAE site is set to be the latest and largest outpost of the Solomon R Guggenheim Foundation, which runs four international museums.

Once completed, Guggenheim Abu Dhabi will cover 30,000 square metres. It will stand 88 metres tall and will feature nine cone-shaped structures, each of which will be a space for both commissions and acquisitions. The museum will be among several other landmark cultural institutions in the Saadiyat Cultural District, including Louvre Abu Dhabi, the Natural History Museum and Zayed National Museum.

Guggenheim Abu Dhabi is scheduled to be completed by 2025. Photo: DCT Abu Dhabi

Guggenheim Abu Dhabi’s design was cutting edge when it was first revealed years ago. Though initially meant to welcome visitors by 2012, the project’s completion was pushed back. Nonetheless, its architecture remains resolutely contemporary.

During the 2022 Culture Summit Abu Dhabi, Gehry gave some insights about into what inspired the museum’s design. The Canadian-American architect came to Abu Dhabi more than 20 years ago to start working on the project. However, he said it was challenging to think of a design, especially when he considered how much the capital’s cityscape would change over the years.

He spent time observing local cultural elements and experimenting with traditional forms. It was the structures of minarets and domes that captivated him most.

“I understood that the same form multiplied was something that was part of the language of the architecture of the region,” said Gehry. This was his starting point. He then applied his playful touch.

Guggenheim Abu Dhabi is expected to house important modern and contemporary artworks from West Asia, North Africa and South Asia, displaying a collection that aims to spur cross-cultural exchange and collaboration.

“The collection is something that has been built for 15 years by excellent curators,” Stephanie Rosenthal, the museum’s project director, said during a 2023 virtual event by the Guggenheim foundation. “It’s not one that we’re going to build in the next two years. It is a deeply thought-out endeavour.”

The museum will have a pivotal role in further developing the local creative economy. Through commissioned works, it aims to spur long-lasting conversations between the institution and the public, both locally and internationally.

“One thing we’re all excited for now is the commissions,” Rosenthal said. “We started the process of inviting artists to come here to do research, to work with the local culture and learn more about the building.”

The commissions, she noted, will be thoughtfully placed so that they “dance with the building”.

The bio

Favourite book: Kane and Abel by Jeffrey Archer

Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist

Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi

Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup

Hobbies: Reading and drawing

On Women's Day

Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action

Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?

Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality

The National Editorial: Is there much to celebrate on International Women's Day 2021?

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

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Conflict, drought, famine

Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.

Band Aid

Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

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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