“One eye sees, the other feels,” wrote Paul Klee in his notebooks.
The quote finds a visual manifestation in Klee’s Actor. The 1923 painting by the Swiss-German artist features a sepia-hued figure emerging from a pitch-black darkness with a toothy grin. The pupil of one eye is brown. The other is spectral. It is as if Klee’s actor is looking back at the viewer while simultaneously turning an eye inward.
The figure is projected on the walls of Infinity des Lumieres as part of the space's new exhibition Raise Vibration, which opens on Friday.
Scroll through the gallery above for more pictures from the Raise Vibration exhibition
The show is split between the works of artists Klee, Russian painter Wassily Kandinsky and Antoni Gaudi, the Catalan architect from Spain.
Anna Paula, general manager of Infinity des Lumieres, says while the three may have dissimilar artistic outputs, they all shared a desire to revolutionise the definition of art.
"Kandinsky with abstraction; Klee playing with colour in a really musical way; Gaudi introducing natural and organic shapes in his architecture. They all bring a modern break and fundamentally added value to the history of art," she says.
"The biggest difference is that each of them really has their own personality and through their work, we can see what drove and influenced them — whether that’s on a personal level or from their respective upbringings."
For example, she highlights that Kandinsky is "deeply influenced by Russian culture" and that Gaudi has been influenced by his "Mediterranean roots and the sun, which illuminates all his art".
"With Klee, we see the childish aspects shine through and therefore the musical aspect is completely different from the others," she says.
His Actor looms over visitors as part of his section of the show, titled The Music Painter. It multiplies, becoming an assembly of actors formed around the space. Enlarged, their grin takes on a sinister sharpness. An eye is piercing, the other bottomless.
The Music Painter takes cues from Klee's entire oeuvre and includes figures and linework from paintings such as Old Man’s Head, And After?, Overland and Timpanist.
The music in this section complements the intensity of the show with symphonic flourishes and makes the space — the hallways, mirrors and stairs projected in motion with Klee’s paintings — all the more immersive.
"For Klee, we chose Mozart, an icon that is adaptable to every time period," says Paula. "We have merged the role of past and future together throughout the entire exhibition."
The Odyssey of Abstraction is the section dedicated to the works of Kandinsky, who is considered a pioneer of abstraction in western art.
Splotches of colour fill the space before Kandinsky's idiosyncratic lines grow on the walls in clean geometric cracks. His triangles and checkboxes line the space with colour, so does his inquisitive semicircle figure in Upward.
Kandinsky's early landscape paintings are given their due, as indigo mountains sprout behind forested gold green fields in Landscape with Green House. The Odyssey of Abstraction closes with a sea of the arced and mitochondrial figures swimming up and around the space to the soundtrack of David Bowie’s Space Oddity.
"We finish with Bowie to show that Kandinsky went beyond the years he was living in — and went further than the 20th century," says Paula.
The exhibition’s closing 15-minute segment is dedicated to Gaudi, famous for his Sagrada Familia cathedral and Park Guell. The colourfully cobbled spirals lengthen and aspects of his sculpture Salamandra form.
Soon, however, we are in the canyons of his cathedral, looking at sunlight streaming from the stained glass above in oblique blue and green sheets. The music gradually transitions from Michel Polnareff’s lively Flamenco Blaze to an operatic hymn by the Estonian Philharmonic Chamber Choir. The tapered and crowned steeples of his cathedral envelop the circular space.
"We use contemporary music with a saxophone that is vibrating, complemented with strong and vibrating lights," says Paula.
The 45-minute Raise Vibration exhibition features several well-known songs from across genres — including George Gershwin’s Rhapsody in Blue, an instrumental rendition of The Doors’s Riders of the Storm and Enrique Granados’s Danses Espagnoles: Orientales.
And the 2,700 square-metre-venue's 130 projectors and 58 speakers offer an innovative way to experience it, and the show's famous artworks and architectural spaces projected through 85,000 frames.
Dh110 online or Dh150 at the door for adults; Dh70 for children aged 3 to 17, free for those under 3; more information is available at infinitylumieres.com
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COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
Killing of Qassem Suleimani
How Beautiful this world is!
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
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
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
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