Healthy competition between the emirates is strengthening the UAE’s cultural sector, senior officials said during a panel at the International Council of Museums (ICOM) General Conference, being held at the Dubai World Trade Centre until November 17.
Sheikha Latifa bint Mohammed, chairperson of Dubai Culture and Arts Authority, described the relationship between Abu Dhabi and Dubai as “a very complementary one”. Noura Al Kaabi, Minister of State, said “how we complement one another” is evident across events, institutions and the creative community. “If that’s what competition looks like, then we’re all winning – so let us compete,” she added.
The remarks came during a conversation on cultural diplomacy moderated by The National’s Editor-in-Chief Mina Al-Oraibi, where Sheikha Latifa said “whatever we do in Dubai, and any success we achieve in Dubai, Abu Dhabi automatically wins … any achievement Abu Dhabi has, Dubai automatically feels the ripple of that achievement”.
Sheikha Latifa added the relationship between the emirates is rooted in shared history. “People tend to forget that we are two emirates in one country and one nation,” she said. “Historically, we were literally one tribe … our roots are deeper than what you see.”
The UAE’s unity, she added, was built not only on political agreement but on “culture and heritage and shared history and tradition”.
Both Sheikha Latifa and Al Kaabi linked that heritage to the country’s approach to cultural diplomacy, saying the UAE’s multiculturalism has shaped its mindset. “We live in a society with nearly people from nearly 200 different nations and cultures,” Sheikha Latifa said, recalling older generations who spoke the languages of traders and newcomers “to the point where we almost took it for granted”.
Al Kaabi noted that the same outlook informs the UAE’s international cultural work. She highlighted the UAE-funded, seven-year restoration project in Mosul, where artisans of different faiths rebuilt one another’s religious monuments. “The restoration was just spectacular,” she said of the reopening ceremonies. “But it also proved, through the various cultural activities, that youth are the essence of Mosul.”
The discussion also turned to the future of museums in the UAE, with both noting the scale of institutions now under development. Abu Dhabi is preparing to open three major museums on Saadiyat Island – the Zayed National Museum on December 3, the Natural History Museum Abu Dhabi on November 22, and the long-anticipated Guggenheim Abu Dhabi, expected in 2026. Dubai, meanwhile, is developing the Dubai Museum of Art, a five-storey structure designed by Tadao Ando on Dubai Creek.
Against this backdrop, Sheikha Latifa said museums should reflect a world that is increasingly connected, yet seeking a renewed sense of cultural identity. She argued that global audiences are moving towards celebrating “local identity and cultural authenticity”, adding that the beauty of the world lies in “the differences of culture”. “For the past couple of decades, we have been connecting across borders through our similarities. Today, we should connect through our differences and celebrate them,” she added.
They also stressed the importance of involving people directly in cultural decision-making. Sheikha Latifa said that, while leadership sets the overall vision, strategies are built from the “bottom up” through workshops, town halls and direct engagement with creatives. “Laws and regulations are in place to serve people, not to hinder their work and their life,” she said.
As the session concluded, Al Kaabi encouraged delegates to “respect the journey” of cultural exchange, while Sheikha Latifa echoed a message delivered by Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Deputy Prime Minister and Minister of Defence, that visitors should “never forget this experience” in the UAE.
Match info:
Portugal 1
Ronaldo (4')
Morocco 0
Chatham House Rule
A mark of Chatham House’s influence 100 years on since its founding, was Moscow’s formal declaration last month that it was an “undesirable
organisation”.
The depth of knowledge and academics that it drew on
following the Ukraine invasion had broadcast Mr Putin’s chicanery.
The institute is more used to accommodating world leaders,
with Nelson Mandela, Margaret Thatcher among those helping it provide
authoritative commentary on world events.
Chatham House was formally founded as the Royal Institute of
International Affairs following the peace conferences of World War One. Its
founder, Lionel Curtis, wanted a more scientific examination of international affairs
with a transparent exchange of information and ideas.
That arena of debate and analysis was enhanced by the “Chatham
House Rule” states that the contents of any meeting can be discussed outside Chatham
House but no mention can be made identifying individuals who commented.
This has enabled some candid exchanges on difficult subjects
allowing a greater degree of free speech from high-ranking figures.
These meetings are highly valued, so much so that
ambassadors reported them in secret diplomatic cables that – when they were
revealed in the Wikileaks reporting – were thus found to have broken the rule. However,
most speeches are held on the record.
Its research and debate has offered fresh ideas to
policymakers enabling them to more coherently address troubling issues from climate
change to health and food security.
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How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
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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
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.
