A series of light installations are adding vibrancy to the streets of Downtown Dubai.
The six works, installed along Sheikh Mohammed bin Rashid Boulevard, draw elements from traditional Emirati neighbourhoods, including courtyards, alleyways, the majlis and baqala, or local store, and have been reimagined in creative and contemporary ways by seven local designers.
Unveiled on Friday, the installations, which are interactive and open to the public, make up the Al Hai project, an initiative for the Dubai Shopping Festival by Dubai Culture and Emaar.
The talents behind Al Hai are Rowdah Alsayegh, Yara Manla, Raghad Al Ali, Fatima Alawadhi, Eman Al Rahma, Ahmed Geaissa and Abdullah Khouri, whose backgrounds come from a mix of multimedia design, photography, architecture and product design.
Among their creations is an artistic reinterpretation of the sikka, an alleyway that connects houses in a typical Emirati neighbourhood. Al Hai’s sikka installation features a pathway of bird sculptures perched on light rods.
Other reimagined architectural features include the majlis, a gathering room for guests in Emirati households, recreated with angular LED lights around a structure; while the baqala is reinterpreted as an illuminated shelf, using panels and hanging lights twisted and shaped to represent bottles and other objects.
In another work, a line of arches create an illusion of an entryway, inspired by the local mosque, while the traditional Emirati courtyard, or al hewee, is represented by bird figures and colourful string lights with a swing underneath for visitors to use.
Finally, the playground game saha is given a fresh, colourful look with multicoloured square lights. With a layout similar to hopscotch, the game is typically played in homes or sikkas. At Al Hai, visitors can hop and skip along the lights, too.
The project aims to be sustainable, with the installations made from recycled and repurposed lights used in previous Dubai Shopping Festivals.
It has been designed to “support young, local talents", according to Shaima Rashed Al Suwaidi of Dubai Culture.
“The artistic project truly captures the essence and unique nature of the traditional Emirati neighbourhoods that can be found across Dubai by inviting visitors to explore their unmistakable landmarks and architectural features through the highly innovative use of immersive lighting techniques," added Ahmed Al Khaja, chief executive of Dubai Festivals and Retail Establishment, in a statement.
The lights of Al Hai will brighten up the Downtown Dubai neighbourhood every evening after sunset until Saturday, January 30.
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
UAE currency: the story behind the money in your pockets
Jigra
Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
