On opening day, 101’s Playing Spaces exhibition nearly sold out, with more than half of the artworks on view reserved. Not a bad record for an art platform that is only three months old.
The week-long show, which could be viewed online and at Alserkal Avenue in Dubai, is refreshing, filled with works crafted in various mediums by young, emerging artists – Alaa Edris, Asma Belhamar, Talal Al Najjar, Nasir Nasrallah and Malda Smadi – who are not yet signed with commercial galleries.
101 challenges the idea that an artist must have gallery representation to significantly sell or exhibit
This is part of 101's grassroots approach to showcasing and selling art, an ethos developed by its founders, writer Gaith Abdulla and curator Munira Al Sayegh. An art collecting and research platform, 101 marked its first exhibition in Abu Dhabi's Bait 15 in August. Playing Spaces is its second sale and first show in Dubai, as well as the platform's first foray into public programming.
Abdulla and Al Sayegh hope to appeal to younger or first-time collectors, who may feel intimidated by the frenzy of traditional, pre-pandemic art fairs and the at-times chilly atmosphere of galleries. This ethos is evident in their quirky and creative programming. On opening night, for example, 101 held a flashlight-guided viewing of the exhibition, essentially a tour in the dark. Wielding their smartphones, attendees shone their flashlights on to the works, discussing themes and ideas with the curators.
The rest of the week will include activities that stretch well into the early hours, 1:01am to be exact, including a creative writing session, a doll-making workshop with one of the artists and a discussion with the curators. All these activities delve into the "the heart of our concept", says Abdulla, specifically "conversation, community and critique".
The artists in the show are all Emirati, except for Smadi, and are in their early twenties to early thirties. Artwork prices range from $450 to $5,445.
Al Najjar's series of sculptures, Ancient Contemporary, take on the form of ancient artefacts while covered in contemporary clippings of pop culture references. Three of the five on display have already been reserved. Meanwhile, Belhamar's delicate architectural drawings and paintings are already sold out.
Edris's digital photo compositions also touch on architecture, though bear her more mysterious, signature sci-fi style. Smadi demonstrates the range of her practice, with works of painting, mixed media and photography, while Nasrallah's pieces focus on figurative and whimsical paintings.
"Believe it not, there are very few opportunities here for young and emerging artists to show in exhibitions such as this," Smadi said. She added that 101 has not only provided exposure in the arts hub setting of Alserkal Avenue, but also accessibility to collectors through the platform's website.
"101 challenges the idea that an artist must have gallery representation to significantly sell or exhibit," Al Najjar said, highlighting that the platform offers direct contact with "art collectors, the wider art market and art communities in the Gulf and beyond".
Abdulla says he and Al Sayegh seek to include “artists who are serious about their practice and who we see have potential to progress", adding that their more than decade-long involvement with the regional artistic community gives them a richer perspective into the concerns of local talent, particularly when it comes to gallery representation.
“When you showcase artists together, they become blood brothers,” says Al Sayegh. “Curatorially, it’s really important for us to know the artists’ work and how they fit thematically with one another,” she explains, noting that the works in the show are tied together by concepts of movement, play and architecture.
As part of its aims, 101 also hopes to promote what Abdulla calls “ethical collecting”, which he defines as an “informed and educated” as well as “social and political”, where the collector gains a deeper knowledge of the artist and their work. It is “collecting as beyond a financial transaction".
The platform’s way of doing business is also atypical. While most commercial galleries split the proceeds of a sale 50 / 50, 101 gives 70 per cent to the artist and keeps the rest. Additionally, unsold works return to the artist.
“When you’re collecting, you’re building a history alongside that collection. Your relationship with the collection reflects what you’re thinking and what you think is important,” adds Al Sayegh. It extends the act of collecting beyond aesthetic considerations towards social and political engagement.
While it is still early days for 101, their trajectory is promising so far. Al Sayegh says she spotted returning collectors who first visited their Bait 15 exhibition, and the platform has attracted those outside of the usual UAE art scene, another goal for the founders. "That's what we are aiming for. We've had people say 'thank you for making this [exhibition] accessible and less scary'. This is what I would consider success," says Al Sayegh.
Details on how to sign up for workshops can be found on 101's website or Instagram page
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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
How England have scored their set-piece goals in Russia
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v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)
v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)
v Panama, Group Stage (Stones, header, from Trippier corner)
v Sweden, Quarter-Final (Maguire, header, from Young corner)
One Free-Kick
v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)
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