Afra Al Suwaidi unveiled her immersive installation at World Trade Centre Mall, Abu Dhabi. Courtesy DCT Abu Dhabi
Afra Al Suwaidi unveiled her immersive installation at World Trade Centre Mall, Abu Dhabi. Courtesy DCT Abu Dhabi
Afra Al Suwaidi unveiled her immersive installation at World Trade Centre Mall, Abu Dhabi. Courtesy DCT Abu Dhabi
Afra Al Suwaidi unveiled her immersive installation at World Trade Centre Mall, Abu Dhabi. Courtesy DCT Abu Dhabi

Artists brighten up Abu Dhabi’s malls with Art Space initiative


Alexandra Chaves
  • English
  • Arabic

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.

Simrin Mehra-Agarwal is exhibiting her work at Al Jimi Mall. Courtesy DCT Abu Dhabi
Simrin Mehra-Agarwal is exhibiting her work at Al Jimi Mall. Courtesy DCT Abu Dhabi

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.

A painting by Abdulrahim Salim, on view at Yas Mall, Abu Dhabi. Courtesy DCT Abu Dhabi
A painting by Abdulrahim Salim, on view at Yas Mall, Abu Dhabi. Courtesy DCT Abu Dhabi

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.

Afra Al Suwaidi, one of the artists chosen for Art Space. Courtesy DCT Abu Dhabi
Afra Al Suwaidi, one of the artists chosen for Art Space. Courtesy DCT Abu Dhabi

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.

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Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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