Ramin Haerizadeh, Rokni Haerizadeh and Hesam Rahmanian are key figures in the UAE art community. Photo: Sebastian Boettcher
Ramin Haerizadeh, Rokni Haerizadeh and Hesam Rahmanian are key figures in the UAE art community. Photo: Sebastian Boettcher
Ramin Haerizadeh, Rokni Haerizadeh and Hesam Rahmanian are key figures in the UAE art community. Photo: Sebastian Boettcher
Ramin Haerizadeh, Rokni Haerizadeh and Hesam Rahmanian are key figures in the UAE art community. Photo: Sebastian Boettcher

Dubai artist collective wins inaugural $20,000 Black Mountain College Prize


Razmig Bedirian
  • English
  • Arabic

Iranian artists Ramin Haerizadeh, Rokni Haerizadeh and Hesam Rahmanian have been named winners of the inaugural Black Mountain College Prize.

The three UAE residents, who work as a collective, will receive the $20,000 grant dedicated to international artists working in the spirit of Black Mountain College.

An experimental college founded in Black Mountain, North Carolina, in 1933, BMC was built around the education principles of US psychologist John Dewey, a proponent of holistic learning and the study of art as essential to a liberal arts education.

'Where to? Wherever It Chances' (2019) by Ramin Haerizadeh, Rokni Haerizadeh, Hesam Rahmanian. Photo: NYU Abu Dhabi Art Gallery
'Where to? Wherever It Chances' (2019) by Ramin Haerizadeh, Rokni Haerizadeh, Hesam Rahmanian. Photo: NYU Abu Dhabi Art Gallery

The school’s faculty and students have included luminary figures including Josef and Anni Albers, Charles Olson, Ruth Asawa, as well as Willem and Elaine de Kooning. The school was closed in 1957 owing to funding issues. Its legacy, however, has been preserved and augmented by the Black Mountain College Museum + Arts Centre, organiser of the BMC Prize.

Alongside the prize fund, BMC Prize artists will have the opportunity to develop their practice and visit the historic BMC campus at Lake Eden. They will also spend four days at the museum and arts centre, with a tour of the exhibitions and archival support at the museum and neighbouring Western Regional Archives.

The history of the Haerizadeh brothers and Rahmanian traces back to the early 1990s, when the three artists met in underground art classes in Iran as the country was recovering from the eight-year-long Iran-Iraq War.

Their collaborative multidisciplinary practice began to take shape at the turn of the century in Tehran. The three artists moved to the UAE in 2009. Since then, they have been living and working together in a home studio in Dubai. The artists have become key figures in the local art community, collaborating with other artists, mentoring younger practitioners and even involving the public in their artistic activations.

The collective’s first institutional solo exhibition in the UAE is currently taking place at NYU Abu Dhabi. Titled Parthenogenesis: Ramin Haerizadeh, Rokni Haerizadeh, Hesam Rahmanian, the exhibition at NYUAD Art Gallery follows the artists’ methods as they will take over the space to establish a “landscape” within the gallery, seeing how artworks transform through collective and collaborative actions. It runs until Sunday, June 12.

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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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Updated: April 05, 2022, 10:28 AM