Simrin Mehra-Agarwal’s work is a like dense forest – drawings of branches, leaves, tentacle shapes and other organic forms twist into each other to make her complex composition. Now on view at Al Ain’s Al Jimi Mall, her piece is one of three exhibits shown as part of this year’s Art Space initiative by the Department of Culture and Tourism - Abu Dhabi.
Launched in November 2020, Art Space acts as a platform for artists to showcase their works in the capital's retail spaces. The goal is to widen each artist’s audience, while more adding artistic elements to emirate's various commercial areas.
This year, Mehra-Agarwal was chosen for the initiative along with established Emirati painter and sculptor Abdulrahim Salim and emerging artist Afra Al Suwaidi.
Salim's Formations, a series of abstract paintings referencing the maheerah, or muse, is on display at Yas Mall. His canvasses are filled with soft sweeps of colour, as though figures and forms are emerging from a haze. Born in 1955, Salim grew up between Sharjah and Dubai. He completed his fine arts degree at Cairo University and returned to the UAE to become an educator and an early member of the UAE's art scene.
The paintings at Yas Mall are an extension of Salim’s solo exhibition at the capital’s Cultural Foundation that runs until February. Titled Between Serenity and Chaos, the show is composed of six chapters that consider the artist’s subjects and thematic narratives throughout his practice.
Al Suwaidi, who recently exhibited her work for Abu Dhabi Art 2020 as part of the fair’s commissions programme, has unveiled her immersive installation at World Trade Centre Mall, Abu Dhabi. Titled Slumber, the exhibit includes collages and sculptures, as well as objects such as toys, candy and foam. Behind these playful motifs, the Emirati artist tackles on a serious issue in this work, infusing a whimsical setting with dark overtones that hint at trauma and tackle the mistreatment of children.
Her installation for Abu Dhabi Art featured similar ideas, with Al Suwaidi examining how trauma appears in everyday domestic surroundings.
Both Mehra-Agarwal and Al Suwaidi are currently resident artists at the Cultural Foundation.
In a statement, DCT Abu Dhabi’s chairman, Mohamed Khalifa Al Mubarak, said: “Art Space is a testament to our commitment to supporting Abu Dhabi-based artists, who are critical to the development of a thriving and sustainable cultural and creative ecosystem in the emirate.”
Art Space is the result of a partnership between DCT Abu Dhabi and Aldar Properties, a developer in the emirate that is behind all three malls where the works are currently presented.
The artworks will remain on view until May 2021.
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
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MATCH INFO
Manchester City 3
Danilo (16'), Bernardo Silva (34'), Fernandinho (72')
Brighton & Hove Albion 1
Ulloa (20')
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 years Ramadan fell in May
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
The specs: 2018 Bentley Bentayga V8
Price, base: Dh853,226
Engine: 4.0-litre twin-turbo V8
Transmission: Eight-speed automatic
Power: 550hp @ 6,000pm
Torque: 770Nm @ 1,960rpm
Fuel economy, combined: 11.4L / 100km
Veil (Object Lessons)
Rafia Zakaria
Bloomsbury Academic
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
WITHIN%20SAND
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')
Pieces of Her
Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick
Director: Minkie Spiro
Rating:2/5
The%C2%A0specs%20
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Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
The%20specs
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