A former fish feed mill and ice storage facility that lies in the town of Kalba, on the Gulf of Oman, has been transformed into an art space in time for the Sharjah Biennial 15.
The Kalba Ice Factory has been renovated by the Sharjah Art Foundation and designed by Peru studio 51-1 arquitectos, and turned into an art space with social amenities, retaining its distinctive saw-tooth-shaped roof.
The 20,000-square-metre building was bought by Sharjah Art Foundation in 2015 and has since served as a site for the organisation's activities, including a performance by South African film director Mohau Modisakeng during Sharjah Biennial 14 in 2019 and for Argentinian sculptor Adrian Villar Rojas's Planetarium during Sharjah Biennial 12 (2015).
The transformed building will now reopen to the public on Wednesday as one of several venues playing host to Sharjah Biennial 15, featuring work by artists such as Rebecca Belmore, Ibrahim Mahama and Abdul Raheem Salem. In particular, the vast industrial space has been deemed suitable for performance art and large-scale installations.
This industrial look is offset by its natural surroundings, as it sits adjacent to the Kalba creek and Al Qurm mangrove reserve. Species such as the endangered Arabian collared kingfisher are known to reside here, as well as Blandford's lizard and hawksbill and green turtles, which nest on the nearby beach.
A new adjoining structure that models the look of the ice factory will also house six apartments and other social spaces, while another existing building is being repurposed into a 200-square-metre workshop space for artists.
Behind the factory, a restaurant with views of the shoreline will also open, alongside a garden that will feature areas for dining, cooking, playing and prayer.
“Kalba is a critically important part of Sharjah’s cultural and ecological makeup, and we are enlivening this abandoned site by turning it into a multifaceted gathering space for residents of this region as well as visitors from across the emirate and around the world,” said Sheikha Hoor Al Qasimi, director of Sharjah Art Foundation.
“By preserving the industrial rawness of the factory space and protecting the unique ecosystem of the surrounding landscape, this project extends the foundation’s critical work preserving sites of historic, cultural and environmental significance for future generations through adaptive reuse, and engaging communities across the emirate with contemporary arts programming.”
This is just one of a number of conservation projects that Sharjah Art Foundation is undertaking to preserve the emirate's heritage and built environment, as well as to create spaces to meet the needs of established and up-and-coming artists.
Another such high-profile project has included The Flying Saucer, a Brutalist landmark transformed into an exhibition space and community venue that had its original architectural character restored, and which was shortlisted for the 2022 Aga Khan Award for Architecture. It also won Best Cultural Project at the 2021 Architectural Digest Design Award.
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Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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More than 2.2 million Indian tourists arrived in UAE in 2023
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Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
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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.
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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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Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
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Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
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Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
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