The Guggenheim Abu Dhabi is on track to open its doors in 2025, according to the Department of Culture and Tourism – Abu Dhabi.
Designed by renowned architect Frank Gehry, who is also behind the Guggenheim Museum in Bilbao, Spain, the UAE site is set to be the latest and largest outpost of the Solomon R Guggenheim Foundation’s list of international museums.
The Guggenheim Abu Dhabi was first announced in 2006, and was initially meant to welcome visitors by 2012. The museum’s completion date was later pushed to 2017.
The museum aims to present global modern and contemporary art, said Mohamed Khalifa Al Mubarak, chairman of DCT Abu Dhabi.
He said the museum will “play a civic role through its mission to spark wider interest in global modern and contemporary art” and will be an “equitable platform for art from all over the world”.
“As we move forward with our plans, it is crucial to recognise the impact of this museum in realising our vision for the emirate’s culture and creative industries. Investing in these industries is pivotal to the economic development of our emirate, and to our contribution to the global art world,” said Al Mubarak.
"Guggenheim Abu Dhabi, along with other cultural institutions such as Louvre Abu Dhabi and Zayed National Museum, will undoubtedly contribute significantly to a thriving creative scene."
Richard Armstrong, director of the Guggenheim Museum, called the announcement “a significant milestone in the realisation of the Guggenheim Abu Dhabi”.
Armstrong said that the museum will house “an expansive and evolving collection of artworks that advance multiple perspectives on the global histories of modern and contemporary art, with a particular focus on art from West Asia, North Africa and South Asia”.
The Gehry-designed Guggenheim Abu Dhabi will cover 30,000 square metres, with its gallery spaces spread across four levels linked by glass bridges, with a central atrium at its core.
Despite the absence of a physical structure, the museum has been building its collection over the past few years, including acquiring a film commission by artist Sarah Morris.
It has also presented exhibitions in Abu Dhabi in 2014 and 2017. The former, titled Seeing Through Light: Selections from the Guggenheim Abu Dhabi Collection, featured works by Dan Flavin, Douglas Wheeler, Keith Sonnier, Bharti Kher, Rachid Koraichi and Yayoi Kusama. The latter, The Creative Act: Performance, Process, Presence, included Anish Kapoor’s large-scale installation My Red Homeland. Over the past year, the museum has also organised various virtual programmes.
When completed, the Guggenheim Abu Dhabi will join Louvre Abu Dhabi, Manarat Al Saadiyat and Berklee Abu Dhabi on Saadiyat Island, where the capital aims to build an arts and culture cluster.
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Frank Gehry's impressive structures
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Analysis
Members of Syria's Alawite minority community face threat in their heartland after one of the deadliest days in country’s recent history. Read more
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How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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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
The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright
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Background: Chemical Weapons
Crops that could be introduced to the UAE
1: Quinoa
2. Bathua
3. Amaranth
4. Pearl and finger millet
5. Sorghum
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
The biog
Hometown: Cairo
Age: 37
Favourite TV series: The Handmaid’s Tale, Black Mirror
Favourite anime series: Death Note, One Piece and Hellsing
Favourite book: Designing Brand Identity, Fifth Edition
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
MATCH INFO
Watford 1 (Deulofeu 80' p)
Chelsea 2 (Abraham 5', Pulisic 55')
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How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
INFO
What: DP World Tour Championship
When: November 21-24
Where: Jumeirah Golf Estates, Dubai
Tickets: www.ticketmaster.ae.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Game Of Thrones Season Seven: A Bluffers Guide
Want to sound on message about the biggest show on television without actually watching it? Best not to get locked into the labyrinthine tales of revenge and royalty: as Isaac Hempstead Wright put it, all you really need to know from now on is that there’s going to be a huge fight between humans and the armies of undead White Walkers.
The season ended with a dragon captured by the Night King blowing apart the huge wall of ice that separates the human world from its less appealing counterpart. Not that some of the humans in Westeros have been particularly appealing, either.
Anyway, the White Walkers are now free to cause any kind of havoc they wish, and as Liam Cunningham told us: “Westeros may be zombie land after the Night King has finished.” If the various human factions don’t put aside their differences in season 8, we could be looking at The Walking Dead: The Medieval Years.
