From Arabic calligraphy to tributes to the UAE’s Mission to Mars, the Murals exhibition at Al Qattara Arts Centre in Al Ain reflects on the country’s fast-changing growth.
Presented by the centre to mark its 10-year anniversary, it features 12 artists from the UAE commissioned to explore the country's heritage and history, as well as its embrace of modernity, through large-scale works.
The second exhibition on view is titled Common Ground, which takes a broader look at Gulf history, specifically the links between the UAE and Saudi Arabia.
Seven Emirati artists – Ahmad Saeed Al Areef Al Dhaheri, Ghanem Younes, Khalid Al Tamimi, Maryam Al Suwaidi, Roudha Al Shamsi, Saoud Al Dhaheri, and Sarah Aladayleh – consider the social, cultural and economic commonalities of the two countries, while highlighting the nuances as well.
The range of the works includes installations of textiles, clay, video and mixed media. Common Ground was previously shown at Abu Dhabi’s Cultural Foundation in early 2020, where it was conceived as a response to Saudi prince Sultan bin Fahad’s The Red Palace exhibition.
“For years, we have offered a family-friendly venue where arts and culture can be discovered and practiced by the Abu Dhabi community and visitors to Al Ain,” Ahmed Mohammed Barzaiq, head of Al Qattara Arts Centre, said.
"With these extraordinary works by a variety of talented local artists, we honour the thriving cultural scene of the emirate, and the past, present and future of our great country. The artworks are a must-see, and I invite the public to visit us and enjoy this visual celebration."
Since it was established in 2011, Al Qattara Arts Centre has put together public programming across visual art, film and craft, showcasing artists living and working in the UAE. Apart from its galleries, the centre also has dedicated areas for archaeological and heritage-focused shows and studios for art classes and workshops.
Earlier this year, the centre held a film programme that screened Emirati and Israeli short films. Organised by the Department of Culture and Tourism – Abu Dhabi, which manages the centre, and Image Nation and Jerusalem Sam Spiegel Film & Television School, a total of eight short films were screened as part of the project, including Ostora by Faisal Al Shiryani, Feeding 500 by Rafed Al Harethi, Portrait of my Family by Omri Dekel-Kadosh and Blessed by Prague Benbenisty.
For Ramadan, the centre operates on weekdays from 9am to 4pm and will be closed on Friday and Saturday. Entrance to Al Qattara Arts Centre is free.
More information is at abudhabiculture.ae
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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