When Ahmad Alnaji set out to photograph Ain Dubai he wanted to communicate not only the sheer size of the observation wheel, but also its other-worldliness.
One of his photographs shows the structure standing as a solitary presence above sunlit clouds, looming over the fog in a neat white arc. The photo was taken some time after the observation pods were fitted on to the wheel late last year and captures the serene landscape that could be seen from the top of the 250-metre-tall structure.
Opening on Thursday, Ain Dubai has long been publicised for its record-breaking size. Knowing it's the world’s tallest and largest observation wheel is one thing. Actually seeing its windowed pods peering over an endless wash of clouds is an entirely visceral way of grasping that fact.
The photograph is one in a series that documents the structure over a nine-month period. The images capture the attraction in the midst of photogenic weather as well as during key moments, such as New Year's Eve celebrations.
“The photographs can tell you two things about Ain Dubai,” Alnaji, 23, says. “Most importantly, the height of it. Even if you see it in person, it’s hard to imagine how huge this thing is. Another is its stunning location. It’s in the middle of the sea. You can see boats, and the Moon’s reflections on the waters.”
Alnaji’s photographs of Bluewaters Island show Ain Dubai dwarfing the beachside cluster of commercial, hospital and residential towers. However, what gives a pretty good impression of its size are the photographs captured in fog that isolate and accentuate the wheel’s enormity, albeit with some poetic licence.
One image shows the wheel with fog up to its midsection, while far down below, two boats draw lines along a patch of the Arabian Gulf’s waters. The boats’ frothy trails are more apparent than their pinprick forms.
“Next to the wheel, they look like toys,” Alnaji says.
But a photograph can only be as good as its vantage point. To take an image looking down at the world’s tallest observation wheel meant having to be somewhere even higher up. Alnaji knew of such a place because he used to live in it.
Up until last year, he lived on the 90th floor of Princess Tower, Dubai’s tallest residential building. The apartment’s balcony, he says, is one of his favourite shooting spots and offers an unobstructed view of Ain Dubai. Luckily, Alnaji is friends with the current tenants, who let him come and go as he pleased.
“I used to wake my friends up at like 5 in the morning, saying I was coming upstairs,” he says. “I’d also stay awake all night on that balcony, taking pictures and getting some work done, while waiting for the Moon to come. It was tiring, but great.”
Alnaji began photographing Ain Dubai as early as last summer. He took countless images of the observation wheel, but started again once the pods were in place.
“Around November [last year], when the cabins were installed, I decided to start the project. We began on New Year’s Eve to photograph the fireworks.”
Not all of the images in the photo series were captured from Alnaji's view from Princess Tower. He also took to the skies via a drone and photographed Ain Dubai from the rooftop of Caesars Palace at Bluewaters Island, situated at the foot of the observation wheel.
The Ain Dubai project is Alnaji’s latest effort in capturing the city’s architecture. Last year, he released a time-lapse video documenting the city from his 90th-floor balcony during a thunderstorm. The project came about during the thick of the pandemic, as stay-at-home measures were put in place across the city.
A Palestinian born and raised in the UAE, Alnaji’s interest in Dubai’s cityscapes stems from seeing its transformation first-hand while growing up.
“I’ve lived here all my life,” he says. “From the early days of my childhood, I got attached to the city’s architecture and construction.”
While photography has been a running passion of his since he was young, Alnaji began to take photography more seriously in the past few years, accepting freelance projects and working professionally as an aerial and cityscape photographer. He is now looking at the site of Expo 2020 Dubai as the inspiration for his next project.
“There is a lot of work to do there,” he says. “Every pavilion is a story in itself.
“I want to take more than just photographs. I want the work to express a message. To create artworks through photography.”
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
COMPANY%20PROFILE
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More on Quran memorisation:
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
Company%20profile
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RESULTS
Welterweight
Tohir Zhuraev (TJK) beat Mostafa Radi (PAL)
(Unanimous points decision)
Catchweight 75kg
Anas Siraj Mounir (MAR) beat Leandro Martins (BRA)
(Second round knockout)
Flyweight (female)
Manon Fiorot (FRA) beat Corinne Laframboise (CAN)
(RSC in third round)
Featherweight
Bogdan Kirilenko (UZB) beat Ahmed Al Darmaki
(Disqualification)
Lightweight
Izzedine Al Derabani (JOR) beat Rey Nacionales (PHI)
(Unanimous points)
Featherweight
Yousef Al Housani (UAE) beat Mohamed Fargan (IND)
(TKO first round)
Catchweight 69kg
Jung Han-gook (KOR) beat Max Lima (BRA)
(First round submission by foot-lock)
Catchweight 71kg
Usman Nurmogamedov (RUS) beat Jerry Kvarnstrom (FIN)
(TKO round 1).
Featherweight title (5 rounds)
Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
(TKO round 1).
Lightweight title (5 rounds)
Bruno Machado (BRA) beat Mike Santiago (USA)
(RSC round 2).
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2A)
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Company%20Profile
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What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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The years Ramadan fell in May