One of the 20th century’s most famous cultural proclamations was the death of the author and the birth of the reader. The title of a 1967 essay by the French theorist Roland Barthes, the idea denoted a shift from the authority of the writer, artist or expert — and over to the several interpretations of an interested readership, each helping to form the meaning of the work.
The sculptures, installations, drawings and performances of the brothers Ramin and Rokni Haerizadeh and their collaborator Hesam Rahmanian enter into this rich debate. Parthenogenesis, their first institutional retrospective, being held at the NYU Abu Dhabi Art Gallery, is named after the term for a self-propagating plant, making an oblique reference to their infamous working methods.
The trio have lived together in Dubai for the past 13 years — not only living collectively, but making art collectively. Their home is their studio, and is painted on, embellished and decorated as the days go by, and each exhibition must wrestle how to translate this spontaneity into an art space's cavernous white walls.
'The best and easiest time we had'
“For us, it’s important, as artists in the 21st century, to redefine things,” says Rokni, the younger, taller of the two Haerizadeh brothers. “It’s important to come down from the position of an artist who occupies alone these huge architectural spaces, and instead to be collective and celebrate that collectivity — with the audience as a participant.”
As much as the French theory, these working methods have a specific precedent. RRH (as they are commonly known) grew up in Iran together in the 1980s and '90s, a period in which the Islamic Revolution pushed much teaching and cultural activity indoors. The Haerizadehs and Rahmanian studied together in one of these closed schools in Tehran, and their mix of private and public sphere activity foreshadows their studio, performance, exhibition and domestic spaces today.
After they moved together to Dubai in 2009, they became known for the bold and subversive performances they held in their villa, and their home/studio began to be perceived as an artwork in itself. Farah Al Qasimi, in an early commercial commission for the artist, photographed the space in 2014 for ArtAsiaPacific; Sultan Sooud Al Qassemi documented the performances and uploaded them to his YouTube channel (the first video upload for the social media-savvy thinker).
These photos and videos are on view in Parthenogenesis, alongside the works from 2012 that were documented — large wall-hung collages of the faces of female poets, musicians, writers and artists, now faded by the sun. A new commission shows the studio as it looks today, in photographs taken by another well-known UAE artist, Lamya Gargash, who is listed as a participant in the exhibition alongside 17 others.
Institutions, Rokni says, regularly omit the long lists of collaborators that RRH sends them when they make banners, catalogues and press material for their shows.
At NYUAD, however, the three say curator Maya Allison, working with Wafa Jadallah, went out of her way to preserve the spirit of collaboration — even as the artworks sidle up on to the kind of institutional pedestal that RRH has always bristled against. “It was really the best and easiest time we had,” says Rahmanian.
Floor paintings and 'dancing sculptures'
The hand-painted, shellacked drawing O, You People (2019-2022) lies across the gallery's large central area. Comprising several vignettes, it mimics the wall and floor paintings of the RRH house — particularly their distinctive black-and-white triangular motifs — while also forcing viewers to step on the artwork to go past, mingling with it directly.
To make their floor-works, the three become “sculptural painting machines”, deliberately assuming a measure of objectivity to determine the outlines of different areas. They then fill these quadrants with their dense imagery.
The work at NYUAD responds to the Iraq-Iran War, and is inspired by the poem Boys and Animals, which is emblazoned on a wall of the exhibition. It focuses on the young and animals — innocents who are swept up in a conflict — who appear via images of braying donkeys or child soldiers. Elsewhere, soft-edged, viscous eddies of oil appear — the prize of the fighting — alongside anachronistic images of the daily life that occurred as RRH were making the work, such as PCR test results and images of the Al Hosn app (status: green).
Rising up from the floor piece is the recent Alluvium series (2021-22), their “dancing sculptures” that hold ceramic plates, likewise embellished. The trio created the sculptures in collaboration with the Bangladeshi welder Mohammed Rahis Mollah, who lives in Dubai. Because they do not share a language, they made poses that Mollah then translated into the sinuous, multi-branched artworks.
This series is being taken to Venice later this month for an off-site project at the biennale.
“The works in the exhibition are all part of the same story,” says Rahmanian. “Even if some of them are performance and others are sculpture. They speak about transformation, either a form that is travelling and is changing or migration itself.”
Migration, method and manifold imaginations
One of the difficulties with RRH exhibitions is that the connections between their working methods and the work itself are slippery, prone to an oscillation that can leave the status of their artwork in doubt: is it a document of a process? A prop from a performance? But viewed in aggregate, this superb retrospective shows how the migration — of forms and people — and the slipping away of single authorship is their subject as much as how it is made.
The montage Dance after the Revolution, from Tehran to LA, and back (2020), for example, looks at the Iranian dancer Mohammad Khordadian, who was exiled from Iran after the Islamic Revolution in 1979. He settled in Los Angeles and began making instructional videos drawing on a range of forms, from traditional folk dances to Jane Fonda aerobics. Recorded on to VHS tapes, these were returned to Iran and clandestinely circulated. Khordadian became popular again and, in turn, his tapes influenced new dance moves among the young in Iran. RRH’s 24-minute video splices together excerpts from the original Khordadian performances, with the forms he drew on and the contemporary videos, now uploaded on to YouTube, that can be traced back to his dances.
Movement is also not treated in the abstract. The violence and precarity of migration — Syrian children in refugee camps with blankets of dirt covering the debris around them, or columns of asylum seekers, bundled in layers of clothes — are foregrounded throughout, particularly in the Where’s Waldo? (2018–21) series of gouaches on images from the news media.
The jocular title points to the gruelling paths refugees take to cross Europe, while the adornments revive the Brechtian spirit of interrupting a known image to make it significant again. Donkey heads cover the faces of refugees; bodies are smudged with washes of colour, as if the asylum seekers have disintegrated and vanished into the wind. Each painting is done three times — once each by Ramin, Rokni and Rahmanian — in a process they call “negotiation”.
“We want to understand the point of view of refugees,” says Rokni. “We have some experience, too, in being displaced from our homeland.”
In 2019, via the Danish Red Cross and the Louisiana Museum of Modern Art, the trio collaborated with asylum seekers and refugees in an animation workshop, imagining a fantastical beast — based on the ancient forms of the chimera and the sphinx — that would be stronger than any that exists today.
In Parthenogenesis, they pair this animation — A World of Dew, and Within Every Dewdrop a World of Struggle (2019) — with a poem on asylum seekers by the Iranian writer Vahid Davar Ghalati and examples of the Afghan "war rugs" from the late 1970s. These rugs, by which Afghans documented the conflict around them, became popular mementoes for US soldiers, celebrating AK-47s and war paraphernalia and the victory over the Soviets. Seen here, they seem like blatant and short-sighted self-congratulation by a foreign power, which the fantastical leopard of the Red Cross initiative, caged in his video animation, appears powerless to contest.
The dense, carefully arranged exhibition becomes its own meeting place, a way for new connections to grow among the artworks. It’s true that the wide, open space of the floor painting calls out for dancers, punters and thinkers to waltz across it. But even in the more precious light of a gallery exhibition, RRH’s unnerving depictions of war, populated by half-animal, half-human beasts, are enough to fill manifold imaginations, and perhaps be picked up and altered in turn.
"What we call failure is when we all agree," says Rokni.
"That means we're all looking at it from one angle," says Rahmanian. "Instead of three different ones."
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
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Itcan profile
Founders: Mansour Althani and Abdullah Althani
Based: Business Bay, with offices in Saudi Arabia, Egypt and India
Sector: Technology, digital marketing and e-commerce
Size: 70 employees
Revenue: On track to make Dh100 million in revenue this year since its 2015 launch
Funding: Self-funded to date
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
WHAT%20MACRO%20FACTORS%20ARE%20IMPACTING%20META%20TECH%20MARKETS%3F
%3Cp%3E%E2%80%A2%20Looming%20global%20slowdown%20and%20recession%20in%20key%20economies%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Russia-Ukraine%20war%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Interest%20rate%20hikes%20and%20the%20rising%20cost%20of%20debt%20servicing%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Oil%20price%20volatility%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Persisting%20inflationary%20pressures%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Exchange%20rate%20fluctuations%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shortage%20of%20labour%2Fskills%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20A%20resurgence%20of%20Covid%3F%3C%2Fp%3E%0A
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Brown/Black belt finals
3pm: 49kg female: Mayssa Bastos (BRA) v Thamires Aquino (BRA)
3.07pm: 56kg male: Hiago George (BRA) v Carlos Alberto da Silva (BRA)
3.14pm: 55kg female: Amal Amjahid (BEL) v Bianca Basilio (BRA)
3.21pm: 62kg male: Gabriel de Sousa (BRA) v Joao Miyao (BRA)
3.28pm: 62kg female: Beatriz Mesquita (BRA) v Ffion Davies (GBR)
3.35pm: 69kg male: Isaac Doederlein (BRA) v Paulo Miyao (BRA)
3.42pm: 70kg female: Thamara Silva (BRA) v Alessandra Moss (AUS)
3.49pm: 77kg male: Oliver Lovell (GBR) v Tommy Langarkar (NOR)
3.56pm: 85kg male: Faisal Al Ketbi (UAE) v Rudson Mateus Teles (BRA)
4.03pm: 90kg female: Claire-France Thevenon (FRA) v Gabreili Passanha (BRA)
4.10pm: 94kg male: Adam Wardzinski (POL) v Kaynan Duarte (BRA)
4.17pm: 110kg male: Yahia Mansoor Al Hammadi (UAE) v Joao Rocha (BRA
COMPANY PROFILE
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
● Funding size: Bootstrapped
● No of employees: Nine
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
Bridgerton%20season%20three%20-%20part%20one
%3Cp%3E%3Cstrong%3EDirectors%3A%20%3C%2Fstrong%3EVarious%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Nicola%20Coughlan%2C%20Luke%20Newton%2C%20Jonathan%20Bailey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Profile box
Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
Profile
Name: Carzaty
Founders: Marwan Chaar and Hassan Jaffar
Launched: 2017
Employees: 22
Based: Dubai and Muscat
Sector: Automobile retail
Funding to date: $5.5 million
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place play-off