The title for Emirati artist Noor Al Suwaidi’s new solo exhibition, The Sun is for Everyone/The Moon is for You at the Jossa by Alserkal gallery in Dubai came to her in a dream.
“Dreams have always had a big influence on me. I believe that as an artist, I flow between the realms of dreams and reality. This body of work represents my deepest emotions and dreams,” says the artist.
Al Suwaidi, 42, spent several hours of contemplation with friends about what title would best represent her new body of work, which is on show until June 4. But it was only when she let go and embraced fluidity and vulnerability – much like she had to do to create the nine paintings and collection of collages that use abstraction and figuration as a vehicle for her relationship with self, places and people – it came to her.
“After dedicating years enabling other artists and working in the corporate world for so long, I had a moment last year where I began questioning where my happiness lies and what I needed to do to get there. Going back to being an artist to find it was what I needed,” says Al Suwaidi, whose last solo exhibition was in 2014.
Aside from three solo exhibitions, her two-decade career in the creative industry also includes collaborations with brands, curating, leading cultural programmes, teaching part-time at Zayed University and, from 2018 to 2022, working in a corporate position with Abu Dhabi Art.
Al Suwaidi describes the exhibition as “a translation of a season of love, harmony and tension with myself, [and] with people, literature and places, through my recognisable voice of figure and abstraction, while also experimenting with new styles and palettes.
“So, there are a range of influences from my own life, novelists like Jane Austen and Paulo Coelho, the Les Nabis artist movement, and the terrain on my travels.”
The series Self Love is the most prominent departure from Al Suwaidi’s usual visual expression on canvas, as it introduces her playful side and journey of discovery through paper collages. Part of the smaller works in this exhibition, the collages are created out of craft paper with flamboyant colours cut in different shapes. The artist began with a palette for a background and then cut shapes out of different craft paper, piecing them together intuitively.
“In the early days of my practice, if I was obsessed with an image, I would create collages. If they spoke to me, I would use them as a reference for the abstractions on the canvas. For this, I decided to make them part of the main exhibition,” she says.
Al Suwaidi says that making this series gave her instant gratification. “Sometimes, in studio, you have to mess around. This was a mess around. The painting is a drawn-out process, especially when you run out of colour and must start from scratch. With these collages, the outcome was dictated by the paper. But all the shapes come from different paintings in my studio. I would look around, cut these shapes, and play around with them until the collage was born.”
The artist has honed in on an aesthetic, creating a visual language that allows her a familiarity when conversing with the canvas while also exploring new emotions through it. With Everyone and Sweet Nothings, which are acrylic on canvas paintings, she is drawn to a muted colour scheme for the first time.
“This is a new palette for me, and the paintings were an extension of my mood at the time. It would start with one colour and the others are an emotional reaction to it. I have whitewashed the canvas to make it more subdued.”
The Always Time for Love series builds on her 2021 collaboration with the brand Swatch for which she created abstractions of how love is found in places, people and nature. Al Suwaidi opts to depict that emotion with acrylic and pastel on linen for this exhibition – getting comfortable with negative space while suggesting a maturity of her practice.
“These works came close to the end of putting this show together. It was more of a process, and is a reminder of my older works, but also a diversion from it. I used to colour all over my canvasses in the past, but now you’ll see that the bare canvas, which is still primed with transparent gesso, shows in them, like skin. It’s a comment on my own vulnerability.”
In Valentine and Sicilian Summer, Al Suwaidi draws parallels between the Arabic handwriting and the curves of the human body which, the artist says, she began noticing during her time in figurative drawing classes in the US.
However, Al Suwaidi wants to open her work up to the interpretation of the viewer. Her pieces Fairy Tale and Adore may look like the abstraction of a figure at first but a few more glances can reveal a terrain instead.
“There’s a phrase in Arabic ‘Ta’tharees alwajeh’, which means contours of your face. When I travel, I always sit in the window seat and am mesmerised by the clouds and terrain, finding patterns in them. My paintings are for you to see what you want to see, and the relationship between the line and body of colours can keep shifting, and you may see something else on another day.”
The exhibition includes a panel discussion From the Studio to the Community on Wednesday, with Al Suwaidi, Lisa Ball-Lechgar, the deputy director of Tashkeel and Fiza Akram, the director of Alserkal Advisory, and moderated by Hala Khayat, the regional director of Art Dubai, from 6.30pm. The artist will also host a paper collage workshop for children aged between 6 to 12 years on June 3 from 10am.
The Sun is for Everyone/The Moon is for You runs at Jossa by Alserkal until June 4.
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
RACE CARD
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
APPLE IPAD MINI (A17 PRO)
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Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
The low down on MPS
What is myofascial pain syndrome?
Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (connective tissue that covers the muscles, which develops knots, also known as trigger points).
What are trigger points?
Trigger points are irritable knots in the soft tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and sustained posture are the main culprits in developing trigger points.
What is myofascial or trigger-point release?
Releasing these nodules requires a hands-on technique that involves applying gentle sustained pressure to release muscular shortness and tightness. This eliminates restrictions in connective tissue in orderto restore motion and alleviate pain. Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
RESULTS
6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m
Winner RB Money To Burn, Fabrice Veron (jockey), Eric Lemartinel (trainer).
7.05pm Handicap (TB) $175,000 (Turf) 1,200m
Winner Ekhtiyaar, Jim Crowley, Doug Watson.
7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m
Winner Commanding, Richard Mullen, Satish Seemar.
8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m
Winner Benbatl, Christophe Soumillon, Saeed bin Suroor.
8.50pm Handicap (TB) $135,000 (T) 1,600m
Winner Zakouski, William Buick, Charlie Appleby.
9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m
Winner Kimbear, Pat Dobbs, Doug Watson.
10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m
Winner Platinum Star, Christophe Soumillon, Saeed bin Suroor.
10.35pm Handicap (TB) $135,000 (T) 1,600m
Winner Key Victory, James Doyle, Charlie Appleby.
