As UAE citizens join world leaders in remembering Sheikh Khalifa, who died last Friday, artists working with various media are using their creativity to pay homage to him.
On Monday, Emirati multidisciplinary artist Camelia Mohebi shared an experimental piece, a portrait of the late President, on her Instagram page. The black-and-white digital artwork, which features a patchwork of lines, signifies an energy field, Mohebi told The National. The portrait is similar to her ongoing body of work based on frequencies.
"It's to illustrate that his soul is moulded into our minds and hearts and imprinted on the collective memory of the country. The blocks on the border signify the building blocks of the country he helped build and its history," Mohebi said.
The Dubai artist said she began work on the piece a day after Sheikh Khalifa's death.
"I wanted to pay homage to our dear President," she said. "I started with a charcoal sketch, which I then scanned and put through various softwares, adding different layers."
Mohebi, whose first solo exhibition in Dubai, Signals, was hosted by Sotheby's this week, said the artwork took her about six hours. She also shared another artwork of Sheikh Mohamed bin Zayed, who was elected President of the UAE on Saturday.
Starting with a sketch and then working on a scanned image, Mohebi said she wanted to represent Sheikh Mohamed as "more current and visually strong".
"If you look closely, it's almost like a building material or a stone or a wall. He’s basically our future, that's cast in stone... a powerhouse that we are all going to lean on," she said.
Indian artist and UAE resident Jyo John Mulloor, who has made waves with his series of imaginative pictures of Dubai, has also shared his tribute, one featuring the UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, and Sheikh Khalifa.
The black-and-white portrait shows Sheikh Zayed and Sheikh Khalifa in a traditional Gulf greeting and surrounded by clouds, giving it an almost celestial feel.
"Reuniting at the final abode," Mulloor captions his work on Instagram.
The artist tells The National he was thinking about where Sheikh Khalifa would be now, and debated for a long time whether or not to do it.
"I started it and then stopped. And when I finally decided to do it again, my body was shivering and it was heating up, like somebody was pressuring me to do it," he says. "So I sat down the whole day and worked on it."
In another artwork, Mulloor portrayed Sheikh Mohamed as a young boy holding a falcon, the UAE's national bird, in his hand.
"You have been moulded under the wings of the greatest leaders in human history. Now it is time for you to fly high and take us to new heights," he captioned the photo.
This week, Italian company DiamArt, which specialises in micro-diamonds, unveiled a portrait of Sheikh Mohamed to celebrate his election as President of the UAE.
Fakhri Tarabein, the founder and chief executive of Sam and Bros Co, which owns DiamArt in the UAE, says the portrait, which was made in Verona, Italy, took more than a year to complete. Made up of more than 184 carats of micro-diamonds, it is set in a gold-plated wooden frame and measures more than 100 centimetres tall and 80cm wide.
"It's the first portrait we've ever done as a company and we wanted it to be perfect," Tarabein, whose company specialises in jewellery and high-end interiors, says. "We also did one for Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai and those are the only two portraits we have."
The portraits of the rulers were first printed on fibreglass, after which highly transparent diamonds were carefully placed by artists in a painstaking process, says Tarabein. He estimates that "billions" of micro-diamonds would have been used for each portrait.
Tarabein values the portraits at Dh500,000 each.
"We decided on these two leaders because they are a symbol of success, of humanity and of compassion — the qualities we need in real leaders today," he says. "They are the leaders who match our vision as a company."
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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 to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Company%20Profile
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Napoleon
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Ridley%20Scott%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Joaquin%20Phoenix%2C%20Vanessa%20Kirby%2C%20Tahar%20Rahim%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
SPIDER-MAN%3A%20ACROSS%20THE%20SPIDER-VERSE
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KILLING OF QASSEM SULEIMANI
SUNDAY'S ABU DHABI T10 MATCHES
Northern Warriors v Team Abu Dhabi, 3.30pm
Bangla Tigers v Karnataka Tuskers, 5.45pm
Qalandars v Maratha Arabians, 8pm