Floating Fragments by Seema Nusrat. Chris Whiteoak / The National
Floating Fragments by Seema Nusrat. Chris Whiteoak / The National
Floating Fragments by Seema Nusrat. Chris Whiteoak / The National
Floating Fragments by Seema Nusrat. Chris Whiteoak / The National

Public Art Abu Dhabi Biennial is helping 'develop deeper connections' with the capital's urban fabric


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Public Art Abu Dhabi Biennial is in the second stretch of its inaugural event, having rolled out several new works across the capital.

Running until April 30, the biennial has effectively transformed sections of Abu Dhabi and Al Ain into open-air galleries. However, the initiative is not merely an attempt at “beautifying” these public spaces, says Alia Lootah, a curator of the biennial. Rather, the works reflect upon specific aspects of the sites they are located in. They celebrate existing features across Abu Dhabi’s public spaces by introducing new, often surprising elements.

“Public art creates an opportunity for residents to stop and truly take stock of the places they call home,” Lootah says. “Through these installations, artworks and interventions, we can challenge people to develop deeper connections and understanding of their relationship to public spaces they may otherwise take for granted."

Kombwelo 504 by Sammy Baloji. Victor Besa / The National
Kombwelo 504 by Sammy Baloji. Victor Besa / The National

It was also important to have a roster of artists that reflected the cosmopolitan nature of Abu Dhabi, Lootah says. “Abu Dhabi is home to such a diverse population, and as a public art biennial, it was important to reflect that diversity through our programming,” she says. "Our artists hail from all parts of the world, and bring with them a broad range of perspectives on our theme and locations.”

More than 70 artists are participating in the biennial, and each of them brings a unique perspective to the event, often touching upon socio-economic and environmental topics. Seema Nusrat’s Floating Fragments, for instance, presents a cautionary tale in the centre of the waters of Lake Park on the corniche. Terracotta roofs peek out the body of water, reimagining the lake as the scene of a flood that has submerged entire homes. The installation highlights the risks of extreme weather changes incurred by climate change.

In Kombwelo 504, Sammy Baloji recreates a Peugeot 504 car, once regarded as a status symbol in the Democratic Republic of Congo. The car, however, has been made using copper wires, reflecting a practice by Congolese children to fashion toys from discarded materials. Plants from the Congo and the UAE grow within Baloji’s copper car, nourished by the municipal irrigation system. Tentarium by Paweł Althamer, on the other hand, is a whimsical homage to the city's cats, with a tent structure shaped like a feline – complete with ears, eyes and tail.

Among Trees by Khalil Rabah. Chris Whiteoak / The National
Among Trees by Khalil Rabah. Chris Whiteoak / The National

Khalil Rabah’s Among Trees is another striking example. The installation comprises 15 olive trees presented in metal containers. Some of the trees remain stationary, others rotate on platforms. While the piece is inspired by the cyclical dances of Sufi rituals, it also brings to mind the human relationship to land, highlighting experiences of movement and displacement.

While developing a robust international presence was important, it was also vital to showcase homegrown works and include representation from the Emirati community. “We are proud to have a strong selection of emerging and established Emiratis artists, including many who have exhibited all over the world,” Lootah says.

D-constructing Collective Exhaustion by Afra Al Dhaheri. Photo: Lance Gerber
D-constructing Collective Exhaustion by Afra Al Dhaheri. Photo: Lance Gerber

Afra Al Dhaheri’s installation offers refuge from the bustle and pace of city life. D-Constructing Collective Exhaustion is made of wooden structures, tangled ropes, light and sound. The installation aims to instil a meditative feeling among visitors, helping them establish a balance between their physical and mental space.

Homesickness by Farah Al Qasimi, meanwhile, depicts five large oysters on a platform on the Corniche. The oysters are fitted with concealed speakers that play a piece of music inspired by Tob, Tob Ya Bahar, a traditional chant once sung by the wives of pearl divers.

Rawdha Al Ketbi’s Al Gaidh, located in a farm in Al Ain Oasis, reflects upon the ancestral relationships with the oasis and date palms.

“Using chemicals and acids to accelerate the aging process, she explores the effects of time and decay on these objects, breathing new life into them and weaving fascinating narratives about transformation and preservation through them,” Lootah says.

Imagine it’s Foggy by Shaikha Al Ketbi. Photo: Public Art Abu Dhabi
Imagine it’s Foggy by Shaikha Al Ketbi. Photo: Public Art Abu Dhabi

Shaikha Al Ketbi is another multidisciplinary artist, whose work treads along the seams of reality and fiction. Her work, Imagine it’s Foggy, is made up of a series of whimsical street lamps that take their cue from the city’s idiosyncratic light posts.

“Among her references is a giraffe reminiscent of the carousel at Al Hili Archaeological Park – one of many nostalgic symbols she weaves into her work,” Lootah says. “These installations present a fascinating juxtaposition between collective memory, imagination, and possibilities; all deeply inspired by a strong sense of place and cultural context.”

In fact, all the works within the biennale, Lootah says, aim towards “contributing towards our collective memory and identity". The installations, she adds, will inspire new audiences and generations to delve deeper into this emirate’s rich cultural landscape.

“We believe this biennial is long overdue for Abu Dhabi and Al Ain, two unique cities with fascinatingly unique urban fabrics, and important stories to tell.”

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

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Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

The specs

The specs: 2019 Audi Q8
Price, base: Dh315,000
Engine: 3.0-litre turbocharged V6
Gearbox: Eight-speed automatic
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