When Art Basel announced this summer that it would make its Middle East debut with a Doha edition, the region's art scene was abuzz with excitement.
Developed in partnership with Qatar Sports Investments and the cultural agency QC Plus, the inaugural Gulf fair is set to run from February 5 to 7. It will take place at the cultural hub M7 and around the Doha Design District in Msheireb, near landmarks including the National Museum of Qatar.
Internationally acclaimed Egyptian artist Wael Shawky was recently appointed as artistic director of the event. Alongside Art Basel’s global director of fairs, Vincenzo de Bellis, Shawky will head the fair’s curatorial vision and help shape the gallery selection process.
Shawky, who represented Egypt at the 2024 Venice Architecture Biennale, has been exhibited worldwide. His often satirical artworks blend history from non-western perspectives, ancient myths and contemporary critique.
He believes the modern and contemporary art fair making a home in Doha is an opportunity to grow and shape the region's entire art scene, adding more than just commercial value.
“What I love about Qatar is there is always this idea of doing things on a bigger scale, creating something for the whole region, and this is what I like a lot,” Shawky tells The National. “There is a need for a professional art market that we don't really have, and a need for professional galleries … in Egypt or Qatar, there are very few.”
As the artistic director of Qatar Museums’ Fire Station, a residency programme for young creatives, Shawky says education and commercial goals must go hand in hand to build a healthy creative ecosystem.
“I’m honoured to take part in this first launch of Art Basel Qatar because it gives the responsibility to shape the art scene in the region,” he says. “As an artist I know that as much as we have to have proper art institutions, we must also have proper art education, in order to have a proper professional market.
“I cannot convince the young generation to make art if they cannot live from it. This is something that must complete the cycle,” he continues. “Part of the Art Basel Qatar programming will include Fire Station becoming a platform for educational programmes.”
There will be a few differences between Art Basel Qatar and its international sister editions in Switzerland, Hong Kong and Miami. This inaugural event will be slightly smaller than the others and have a different format. Instead of the traditional booth model, galleries will create solo presentations responding to the fair’s overarching theme, with a focus on fostering greater engagement with the artwork on show.
While the selection process is still under way, about 80 to 100 international galleries will participate, spread across M7 and the Doha Design District, as well as public spaces in Msheireb, where they hope to offer additional programming, artistic performances and installations.
“What I'm trying to push a lot in this art fair is to have more Arab artists, which is a bit of a problem, because in the Arab world, we don’t have a large amount of professional galleries that can apply to Art Basel,” Shawky explains. “I also know many really great artists that don't have galleries. So that's a lot of the conversations we are having now, but we can think of it as a long-term project.
“Because each gallery is just presenting one artist, it will hopefully encourage them to bring the best, rather than just a mix of everything that can be sold,” he adds.
“Many artists I speak with are tired of art fairs. Sometimes galleries exhibit the work in a bad way. I don’t want to blame galleries, but we want the artists to be more involved with the presentations again, for the sake of elevating the works.”
The theme for 2026 will be Becoming, intended as a meditation on humanity’s continuing transformation and the evolving systems that shape how we live, believe and create meaning. With the region’s rapid development, and the new fair contributing to the art changing scene, it seems a fitting theme.
The theme will capture how heritage and tradition intersect with modernity and technology, how once insular societies adapt to globalism, and how the seemingly endless growth of urban life is shaping our lives.
“For me, these types of developments are often connected to landscape both literally and figuratively,” Shawky says. “They just develop from one system to another. I'm trying to look at this idea across the whole region – the idea of moving from Bedouin to tribal society to urbanism, for example. “All the ways societies dream of moving from one system to a higher system – it’s endless – so we’ve been looking for artists that explore this in some way.”
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Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
SPECS
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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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Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
India Test squad
Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur
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
Bharatanatyam
A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar