About a month ago, Dubai resident and digital artist Jyo John Mulloor had a vivid dream. When he awoke, he remembered every single detail.
“I was back in Karama where I first lived in when I moved to Dubai in 2006. I was looking out the window and it was snowing. The entire area was white,” he tells The National.
Mulloor, who works for the Dubai advertising agency Innocean Worldwide, then did what he knew best — he turned his dream into art.
His first work, from the same vantage point as in his dream, looks out over Zabeel Park, with the towers of Sheikh Zayed Road in the distance. Nearby, he also added the Dubai Frame, which was inaugurated in 2018.
Scroll through the gallery above for more images of snow in Dubai as imagined by Jyo John Mulloor.
It’s a familiar scene for most UAE residents, except Mulloor’s striking work shows the city blanketed in snow.
“I remember, in the dream, it was like Christmas Day, and everywhere you looked, it was just white,” he says.
It took more than 25 layers of images, many of them photographs shot by Mulloor himself, and more than 14 hours on his trusty 32-inch Wacom Cintiq creative pen display to create the final image.
“I was doing it outside of working hours, just creating little by little every day. You can say I was a bit obsessed with the project,” Mulloor says.
Encouraged by the result of his first work, Mulloor decided to expand it, to include more scenes in Dubai. His first batch features snow-covered pictures of the newly-opened Museum of the Future, Burj Al Arab, Atlantis, The Palm, Dubai Metro, Downtown Dubai, Expo 2020 Dubai and Global Village.
Mulloor shared the photos on his Instagram last week and was immediately inundated with praise.
"I have been a resident of Dubai for 16 years. I have seen the city scaling new heights over the course of time…,” he writes. “We, the residents of Dubai, experience a cooler winter every year, literally and metaphorically. Here, I am imagining a series of visuals on how it would look like if we had a snowy Dubai winter.”
After the enthusiastic response on social media, Mulloor worked on more images, this time including Deira’s Clock Tower, the mountains of Hatta as well as generic scenes of Dubai.
“I’ve done 13 images so far and I think that’s enough for now,” he says, laughing. “I am busy with work and it takes a lot out of my time. But I am glad I started something that got people talking.”
Mulloor, who is from Kerala in India, and now lives in Dubai Land with his wife and daughter, 7, says he has no plans to profit from this “personal project”.
“I am a digital artist and I like to create, so this is just something I like to do. I don't want to sell them or make money out of them,” he says.
He is, however, grateful for all the compliments he’s received, and hopes that the photos spur conversations, especially about climate change.
“It is not so farfetched and could happen in the future. So I hope people appreciate the photos but also think of things like global warming and have discussions,” he says.
More works by Jyo John Mulloor are here.
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Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Scoreline
Arsenal 3
Aubameyang (28'), Welbeck (38', 81')
Red cards: El Neny (90' 3)
Southampton 2
Long (17'), Austin (73')
Red cards: Stephens (90' 2)
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