Saudi Arabian artist Zahrah Al Ghamdi's 'What Lies Behind the Walls', on view as part of the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA
Saudi Arabian artist Zahrah Al Ghamdi's 'What Lies Behind the Walls', on view as part of the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA
Saudi Arabian artist Zahrah Al Ghamdi's 'What Lies Behind the Walls', on view as part of the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA
Saudi Arabian artist Zahrah Al Ghamdi's 'What Lies Behind the Walls', on view as part of the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA

Arab artists Ghada Amer and Zahrah Alghamdi exhibit work at Desert X in California


Samia Badih
  • English
  • Arabic

Desert X, the site-specific, contemporary art exhibition held in the Coachella Valley in southern California, opened on Friday with the work of 13 artists for its third event.

Curated by Cesar Garcia-Alvarez and Neville Wakefield, the exhibition was scheduled to begin in February but was delayed because of the pandemic.

This year, the exhibition explores the desert as a place and idea, taking into account the political, social and cultural contexts that shape the stories of people who reside there.

Among those commissioned to take part is Saudi Arabian artist Zahrah Al Ghamdi, whose work involves large accumulations of material.

Her installation, titled What Lies Behind the Walls, is a monolithic wall made of 6,000 tiles containing cement, dyes and soil specific to the Coachella Valley and her homeland

  • Saudi Arabian artist Zahrah Alghamdi poses in front of her art installation 'What Lies Behind the Walls', displayed as part of the Desert X exhibition near Palm Springs, California, USA. EPA
    Saudi Arabian artist Zahrah Alghamdi poses in front of her art installation 'What Lies Behind the Walls', displayed as part of the Desert X exhibition near Palm Springs, California, USA. EPA
  • Visitors look at the art installation 'What Lies Behind the Walls' by Saudi Arabian artist Zahrah Alghamdi, displayed as part of the Desert X exhibition near Palm Springs, California. EPA
    Visitors look at the art installation 'What Lies Behind the Walls' by Saudi Arabian artist Zahrah Alghamdi, displayed as part of the Desert X exhibition near Palm Springs, California. EPA
  • Saudi Arabian artist Zahrah Al Ghamdi walks by her piece "What Lies Behind the Walls," during the media preview day of the Desert X exhibit, in the Coachella Valley near Desert Hot Springs, California. AFP
    Saudi Arabian artist Zahrah Al Ghamdi walks by her piece "What Lies Behind the Walls," during the media preview day of the Desert X exhibit, in the Coachella Valley near Desert Hot Springs, California. AFP
  • Saudi Arabian artist Zahrah Al Ghamdi's piece, "What Lies Behind the Walls," is on display during the media preview day of the Desert X exhibit, in the Coachella Valley near near Desert Hot Springs, California. AFP
    Saudi Arabian artist Zahrah Al Ghamdi's piece, "What Lies Behind the Walls," is on display during the media preview day of the Desert X exhibit, in the Coachella Valley near near Desert Hot Springs, California. AFP
  • Saudi Arabian artist Zahrah Alghamdi poses in front of her art installation 'What Lies Behind the Walls', displayed as part of the Desert X exhibition near Palm Springs, California. EPA
    Saudi Arabian artist Zahrah Alghamdi poses in front of her art installation 'What Lies Behind the Walls', displayed as part of the Desert X exhibition near Palm Springs, California. EPA
  • Saudi Arabian artist Zahrah Al Ghamdi poses in front of her piece, 'What Lies Behind the Walls', during the media preview day of the Desert X exhibit, in the Coachella Valley near Desert Hot Springs, California. AFP
    Saudi Arabian artist Zahrah Al Ghamdi poses in front of her piece, 'What Lies Behind the Walls', during the media preview day of the Desert X exhibit, in the Coachella Valley near Desert Hot Springs, California. AFP

Visitors are encouraged to walk around the structure, which draws links between the desert of Saudi Arabia and that of the California valley.

Al Ghamdi, who represented Saudi Arabia at the 2019 Venice Biennale and participated in Desert X AlUla last year, was inspired by what happened at the US-Mexico border during Donald Trump's presidency.

"There should never be walls in between people, in between countries," Al Ghamdi told Reuters. "I took it as a sign that I have to create a wall that shows our similarities and how we can join as a culture and not separate from each other."

Egyptian artist Ghada Amer who is based in New York continues her Women's Qualities work, for which she asked people in the Coachella Valley to share words that describe the quality they identify with. The result is a group of words that have been arranged in the form of a circle at Sunnylands Centre and Gardens. The piece will be on view until Sunday, June 6.

An aerial view Ghada Amer's 'Women's Qualities' at the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA
An aerial view Ghada Amer's 'Women's Qualities' at the Desert X exhibition in the Coachella Valley, near Palm Springs, California. EPA

The work features the words loving, nurturing, resilient, strong, caring, determined and beautiful.

It has been described by the organisers as a "meeting place where artist and community, aesthetics and ideology, nature and culture come together for reflection and contemplation."

The exhibition line-up also includes artists Felipe Baeza from Mexico, Serge Attukwei Clottey from Ghana, Alicja Kwade from Poland, Oscar Murillo from Colombia, and Vivian Suter from Argentina. Among artists from the US are Judy Chicago, Nicholas Galanin, Christopher Myers, Eduardo Sarabia (who lives in Mexico), Xaviera Simmons and Kim Stringfellow.

Desert X 2021, which opened on Friday, March 12, runs until Sunday, May 16. More information is available at the Desert X website here

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What are the penalties? 
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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. 

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