The number of exhibitors taking part in Abu Dhabi Art fair in November has surged by 40 per cent compared to last year, as the event goes from strength to strength.
More than 140 galleries from 37 countries will be represented, a record for the annual fair that was first held in 2009. Cultural space Manarat Al Saadiyat will once again host the event, which runs from November 19 to 23.
The increase in the number of galleries “reflects Abu Dhabi’s rising stature in both institutional and private collecting circles”, said the Department of Culture and Tourism – Abu Dhabi, which is organising the event.
“Over the years, the fair has evolved into the region’s most influential platform for art and ideas, a cultural moment where the UAE’s pioneering spirit engages with the global art community,” said Mohamed Khalifa Al Mubarak, the chairman of DCT – Abu Dhabi.
“The upcoming edition of Abu Dhabi Art fair promises to be the most ambitious yet, featuring a record number of galleries from around the world.”
This year, the event will spotlight the art scenes in Nigeria, Turkey and the Gulf. Galleries from several other countries, including Algeria, Senegal, Netherlands, Peru and Tanzania, will make their debuts.
Galleries presenting leading Gulf artists include Gallery Isabelle (Hassan Sharif, Mohammed Kazem and Alia Zaal); Wusum Gallery (Tarek Darwish); Hunna Art (Alymamah Rashed, Joud Fahmy and Zayn Qahtani); Sapar Contemporary (Rashid Al Khalifa); Iris Projects (Nasser Al Salem, Juma Al Haj and Shamsa Al Omaira); Hafez Gallery (Sami Al Marzoogi, Sara Alabdali and Raeda Ashour) and Albareh Art Gallery (Nasser Al Yousif).
“Our curatorial focus continues to centre on under-represented art histories and foster equity in global art narratives through the platform of the fair,” said Dyala Nusseibeh, director of Abu Dhabi Art.
Emirati artist Shaikha Al Mazrou, a notable figure in the country’s contemporary art scene, was tasked with creating Abu Dhabi Art Fair's “visual identity”.
Her 2023 work, Beyond All Measures, will be among the highlights at the fair. Using oxidised brass, it depicts the horizon while exploring its symbolism as a threshold and point of transformation.
“Shaikha has become one of the most successful artists of her generation in the UAE,” Nusseibeh said in April. “The series we have chosen to work with for the visual campaign and visual feel of the fair offers an exploration of materiality and a repurposing of discarded matter from fabrication sites in the UAE.”
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Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
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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
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