Two exhibitions by the National Pavilion UAE that were presented at the Venice Biennale have finally made their way to the UAE. That, along with other new offerings by local galleries, means that there’s quite a bit to catch up on in the local arts scene.
From poetic reflections of the country’s natural landscapes to the Dubai debut of Nigerian-British artist Sola Olulode, here are four exhibitions to see this week.
Abdullah Al Saadi: Sites of Memory, Sites of Amnesia at 421 Arts Campus
Sites of Memory, Sites of Amnesia was the National Pavilion UAE exhibition at last year’s Venice Biennale. The show brought several of Abdullah Al Saadi’s works, some of which were created specifically for the biennial.
An expanded version of the exhibition has now been brought to the UAE. Running at 421 Arts Campus until May 4, the exhibition is curated by Tarek Abou El Fetouh and features ten works by Al Saadi.
Sites of Memory, Sites of Amnesia delves into Al Saadi’s process and works with theatrical charm. Visitors trace a path through the exhibition as performers unpack Al Saadi's works from metal chests that allude to the artist’s studio space in Khor Fakkan.
Tuesday to Sunday, 10am-8pm; until May 4; 421 Arts Campus, Abu Dhabi
Between Sunrise and Sunset at Maraya Art Centre
A seminal work by an important Emirati artist, Mohamed Ahmed Ibrahim’s Between Sunrise and Sunset was commissioned by the National Pavilion UAE and featured at the 2022 Venice Biennale.
The work is now on display in the UAE for the first time in an exhibition at the Maraya Art Centre in Sharjah, which has been organised with the support of Lawrie Shabibi and the National Pavilion UAE. The exhibition features three paintings by Ibrahim, but the titular installation is the centrepiece, taking the entirety of the second-floor gallery space.
The installation features 128 sculptural forms, each unique in shape, size and colour. The sculptures are arranged in a gradient, ranging from more vivid hues to the dulled and monochrome palettes that allude to the night. For Ibrahim, the work is meant to reflect the diversity of the UAE, both environmentally and culturally, while also evoking the metaphorical breadth of night and day.
Saturday to Thursday, 10am-7pm; Friday, 4pm-7pm; until August 1; Maraya Art Centre, Sharjah
I Jump – Will I Stick the Landing? at Aisha Alabbar Gallery
Shama Al Hamed is marking her first solo exhibition, only a few years after earning her Bachelor of Visual Art degree from Zayed University in 2022.
The exhibition features a vibrant mix of sculptures, installations and paintings that show surprising range for a young artist. The works reflect upon Al Hamed’s journey as an artist, using the act of jumping as a metaphor for creative experimentation, as well as movement between different memories and emotions.
Monday to Saturday, 10am-6pm; until April 5; Aisha Alabbar Gallery, Dubai
I’ve Got to Know You Now We May Never Meet Again at Lawrie Shabibi
Olulode’s debut exhibition in Dubai ventures towards the sea in an exploration of myth and memory. The Nigerian-British artist’s paintings often features references to the Yoruba water spirit, Yemaya, while exploring concepts of femininity and the power of nature.
In the exhibited works, Olulode draws from her archive of photographs taken during trips to Caribbean, Mallorca and Senegal. However, instead of realistic recreations of the photographs in paint, the images are reimagined with a dreamlike nature and with bold colours. The paintings, as a result, become places where memories and legends intertwine, with water featured as a freeing element.
Monday to Saturday, 10am-6pm; until April 9; Lawrie Shabibi, Dubai
Romeo & Juliet at Theatre by QE2
A new adaptation of William Shakespeare's Romeo & Juliet will debut in Dubai on Friday, inspired by the music of the legendary rock band Queen. Featuring a five-piece band playing the British group's songs throughout the performance, the adaptation by Cross Bronx Studio's Lydia DeSouza punctuates the sword fights and star-crossed romance by a number of the UAE's theatre veterans with guitar solos and vocal gymnastics in the style of Freddie Mercury.
Friday to Sunday, Theatre by QE2, Dubai
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Based: Abu Dhabi
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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.
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