The 12th Berlin Biennale for Contemporary Art is facing criticism for its inclusion of an exhibition based on the 2004 Abu Ghraib prison scandal in Baghdad.
Sajjad Abbas, Layth Kareem and Raed Mutar — three Iraqi artists taking part in this year’s event — have protested against their work being displayed at the Hamburger Bahnhof, alongside French artist Jean-Jacques Lebel’s installation Poison Soluble, without their consent.
Lebel’s installation, which was being presented in an adjacent space separated by a curtain, and which includes a trigger warning, centres on the torture of inmates at the Abu Ghraib prison.
Graphic photographs of prisoners being abused by US military personnel in Abu Ghraib during the US-led invasion of Iraq in 2003 were leaked to the media in 2004. The images depict prisoners, who had been tortured and abused, forced into humiliating poses for the amusement of the US military personnel.
These images form the foundation of Lebel’s installation. He has combined enlarged versions of the colour photographs with black and white images of Iraqi towns bombed by the US Air Force.
“The aim of this project is to provoke the viewer to meditate on the consequences of colonialism,” Lebel said in his artist’s statement on the Berlin Biennale website.
However, artist and curator Rijin Sahakian has written an open letter in which she addresses the issues pertaining to displaying Lebel’s installation alongside the work of Iraqi artists exploring themes of violence.
Sahakian's letter points out how this Biennale was said to be centred on decolonial engagement, offering repair as a form of agency and a starting point for critical conversation, in order to "find ways together to care for the now”.
“Yet the Biennale made the decision to commodify photos of unlawfully imprisoned and brutalised Iraqi bodies under occupation, displaying them without the consent of the victims and without any input from the Biennale’s participating Iraqi artists, whose work was adjacently installed without their knowledge,” she states in the letter, which has been signed by nearly 400 people.
Abbas, Kareem and Mutar’s exhibits, which include mediums such as painting, video and public installation, explore facets of their real experiences, as Iraqis, of violence as a result of war and occupation.
In 2013, Abbas scaled the "Turkish Building" in Baghdad and painted the words “I can see you” underneath an enlarged photograph of his eye. The building, and Abbas’s eye, faced the Green Zone, home to the US-led coalition forces during the invasion and occupation of Iraq.
While Abbas’s work was taken down, it left a lasting impression. Six years later, I Can See You was resurrected on the same building during the 2019 youth-led Iraqi uprising.
Abbas’s I Can See You installation is interrupted by Lebel’s exhibition. While it can be separately accessed, visitors to the Hamburger Bahnhof museum do in some instances have to walk through the images of the tortured Abu Ghraib prisoners in order to complete their experience of Abbas's work.
After a month of negotiations, Abbas was able to move his banner and video to another venue, the Akademie der Kunste Pariser Platz.
Mutar’s work, Untitled (2012), an oil on canvas painting, is a self-portrait depicting the artist in a surgical mask while being fed fluids by another figure. The work is a reflection of his bond with two friends, also painters, with whom he shared a studio during his time at the University of Baghdad's College of Fine Arts.
The image, while symbolic and melancholic, is also a sensitive and intimate portrayal of Iraqi men, unarmed and averse to acts of violence.
Mutar’s painting has also now been moved to the KW Institute for Contemporary Art.
Kareem’s 2014 video The City Limits is an exploration of the psychological landscape of Iraq, overshadowed by the looming threat of random violence and death.
The video depicts Kareem’s friends and family gathering in a junkyard that was the site of violence in 2006 in Baghdad. There, isolated in abandoned cars, they experience through images and video, the everyday emotional and physical terror and violence of Baghdad.
As part of Biennale’s public programme, Kareem and Sahakian were in discussion on stage when the topic of his video work in relation to Lebel’s installation was explored. Kareem revealed that he had family who were imprisoned at Abu Ghraib and that as victims they hadn’t given permission for their images to be used.
“I can’t accept this,” he said.
Moments later, Kader Attia, lead curator of the biennale, took to the stage to add context as to why Lebel’s installation was included in the exhibition. He cited that the images should be viewed as a means for political change to take place.
Attia and the Berlin Biennale artistic team responded to Sahakian with their own letter, apologising and making changes to how and where the images are being displayed.
“We did not anticipate the hurt caused by the juxtaposition of the works, and this is maybe where the misunderstanding of our intentions comes from. We do not deny our accountability.”
The response also detailed a defence for the inclusion of Lebel’s installation.
“What the presence of the work Poison Soluble wants to incite is a provocative prompt to confront the violence of American colonialism and imperialism across the world (not only in Iraq) that continues through the cultural industries, and its dominion over the imaginary, the media, and of course physical occupation.”
However, the Berlin Biennale didn't address Sahakian’s comments on the impact curatorial decisions could have on Iraqi artists’ autonomy, and how their work is framed on the international art scene.
“The outcome of all of this is a familiar sadness," she states in her letter. "Must Iraqi artists ask, when they are included in exhibitions, if the curatorial premise demands that there be torture victims nearby?”
Sahakian, along with Abbas, Kareem and Mutar, have released a joint statement addressing the Berlin Biennale artistic teams’ response to their open letter.
“The works we shared with this biennale were made in Baghdad in the aftermath of, and in resistance to, US-led wars and invasion. We have a right to contest the curatorial actions of the biennale without it being described as a fight,'” the statement read.
“This is a tired way of painting Iraqis as unable to engage in liberal humanist values and has been used by the coalition to deflect blame for the war’s massacres and failures.”
The statement also explained that Lebel’s exhibition exploits, fetishises and repeats the violence that occurred to the victims of Abu Ghraib, creating artwork from their experience without their consultation while framing it as "work for justice".
“As Iraqis, we know all too well when those who insist on their own authority have no intention of taking accountability for their actions.”
The statement concluded with the artists making the decision to withdraw from the Berlin Biennale.
“We have withdrawn from the Berlin Biennale and appreciate the nearly 400 who have added their signatures in solidarity.”
Sahakian confirmed to The National that they have notified the Berlin Biennale of their decision and “are hoping to have the work (of the artists) taken down as soon as possible.”
COMPANY%20PROFILE
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AndhaDhun
Director: Sriram Raghavan
Producer: Matchbox Pictures, Viacom18
Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan
Rating: 3.5/5
if you go
The flights
Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.
The trip
Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.
Barings Bank
Barings, one of Britain’s oldest investment banks, was
founded in 1762 and operated for 233 years before it went bust after a trading
scandal.
Barings Bank collapsed in February 1995 following colossal
losses caused by rogue trader Nick Lesson.
Leeson gambled more than $1 billion in speculative trades,
wiping out the venerable merchant bank’s cash reserves.
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
UAE currency: the story behind the money in your pockets
Abandon
Sangeeta Bandyopadhyay
Translated by Arunava Sinha
Tilted Axis Press
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
BOSH!'s pantry essentials
Nutritional yeast
This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.
Seeds
"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."
Umami flavours
"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".
Onions and garlic
"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."
Your grain of choice
Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."
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
RESULTS
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Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Company%C2%A0profile
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Green ambitions
- Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
- Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
- Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
- Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water