TeamLab Phenomena Abu Dhabi, the attraction led by Japan's renowned technology-driven art collective, will open in Saadiyat Cultural District on April 18.
It will blend art, science and technology through exhibitions, engaging the sight, sound and touch of its visitors across 17,000 square metres, the company says. It will feature original and ever-changing art with installations “designed to flow” with the amoebic architecture, teamLab adds, ensuring that no two visits will be the same.
Mohamed Khalifa Al Mubarak, chairman of DCT Abu Dhabi, says he hopes teamLab's permanent home will "inspire new generations of innovators, thinkers and creators from Abu Dhabi and beyond".
“Once opened, teamLab Phenomena Abu Dhabi will offer an immersive journey that sparks infinite curiosity and imagination in all who visit," he adds. "At the intersection of art, technology and nature, it will create a world of limitless wonder and creativity."
TeamLab's founder Toshiyuki Inoko says: “The artworks in teamLab Phenomena Abu Dhabi do not exist independently, but are created by the environment which produces the various phenomena that cause the artworks to exist."
Saadiyat Cultural District's latest landmark will join several others due to be completed this year, including Zayed National Museum, Guggenheim Abu Dhabi and the Natural History Museum Abu Dhabi.
Saadiyat Cultural District is already home to Louvre Abu Dhabi, Manarat Al Saadiyat and the Abrahamic Family House, which are open to the public.
Founded in Tokyo in 2001, teamLab has become famous for its embrace of digital technology and the importance that it places on the symbiotic relationship between art and the viewer. It has held many successful exhibitions around the world, including in Dubai and Abu Dhabi, with news of its permanent home in Saadiyat Island announced in 2022.
The space's unique architecture was conceptualised by teamLab and realised by Abu Dhabi-based MZ Architects.
Two exhibitions, Massless Suns and Dark Suns and Levitation Void, will be on show when it opens. Tickets will cost Dh50 for ages four to 12; Dh115 for ages 13 to 17; and Dh150 for adults (ages 18 and above). They are available to book online
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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
