• A graffiti by British street artist Banksy showing a dove with a bulletproof vest is seen in the Israeli occupied West Bank town of Bethlehem on March 15, 2017. AFP
    A graffiti by British street artist Banksy showing a dove with a bulletproof vest is seen in the Israeli occupied West Bank town of Bethlehem on March 15, 2017. AFP
  • Two men are sitting in front of a famous graffiti of British street artist Banksy, painted on a wall of a gas station in the West Bank city of Bethlehem on December 16, 2015. AFP
    Two men are sitting in front of a famous graffiti of British street artist Banksy, painted on a wall of a gas station in the West Bank city of Bethlehem on December 16, 2015. AFP
  • A Palestinian boy walks past a Banksy mural of children using an Israeli army watch tower as a swing ride in Beit Hanoun, Gaza, as seen on April 10, 2015. EPA
    A Palestinian boy walks past a Banksy mural of children using an Israeli army watch tower as a swing ride in Beit Hanoun, Gaza, as seen on April 10, 2015. EPA
  • 'The Flower Thrower', arguably one of the most famous works by Banksy, depicts a masked Palestinian man throwing a bouquet of flowers, seen in Bethlehem on December 12, 2018. EPA
    'The Flower Thrower', arguably one of the most famous works by Banksy, depicts a masked Palestinian man throwing a bouquet of flowers, seen in Bethlehem on December 12, 2018. EPA
  • Palestinians ride a motorcycle past words thought to be painted by British street artist Banksy on the wall of destroyed homes in Beit Hanoun town in northern Gaza. Pictured on April 10, 2015. EPA
    Palestinians ride a motorcycle past words thought to be painted by British street artist Banksy on the wall of destroyed homes in Beit Hanoun town in northern Gaza. Pictured on April 10, 2015. EPA
  • A work by Banksy, seen in Bethlehem in December 2007. The stencilled work has been interpreted to depict a small girl in a dress, thought to be Palestinian, frisking an Israeli soldier. EPA
    A work by Banksy, seen in Bethlehem in December 2007. The stencilled work has been interpreted to depict a small girl in a dress, thought to be Palestinian, frisking an Israeli soldier. EPA
  • An armed Palestinian policeman stands before 'The Armoured Dove', a graffiti painting by Banksy depicting a peace dove wearing a flak jacket with crosshairs on the bird's chest, painted on a wall at the entrance to the West Bank city of Bethlehem, as photographed on January 6, 2019. EPA
    An armed Palestinian policeman stands before 'The Armoured Dove', a graffiti painting by Banksy depicting a peace dove wearing a flak jacket with crosshairs on the bird's chest, painted on a wall at the entrance to the West Bank city of Bethlehem, as photographed on January 6, 2019. EPA
  • Banksy opened The Walled Off Hotel in Bethlehem in 2017. EPA
    Banksy opened The Walled Off Hotel in Bethlehem in 2017. EPA
  • A view through a window inside The Walled Off Hotel. EPA
    A view through a window inside The Walled Off Hotel. EPA
  • A room at The Walled Off Hotel in Bethlehem with a work by Bansky, depicting an Israeli soldier and a Palestinian protester during a pillow fight. EPA
    A room at The Walled Off Hotel in Bethlehem with a work by Bansky, depicting an Israeli soldier and a Palestinian protester during a pillow fight. EPA
  • A graffiti mural of a kitten by Banksy, on the wall of the Al Shimbari family's home, which was damaged during the 2014 conflict between Israel and Hamas, in Beit Hanoun in northern Gaza. Seen on February 27, 2015. EPA
    A graffiti mural of a kitten by Banksy, on the wall of the Al Shimbari family's home, which was damaged during the 2014 conflict between Israel and Hamas, in Beit Hanoun in northern Gaza. Seen on February 27, 2015. EPA
  • 'Scar of Bethlehem' is a modified nativity set that Banksy created for the Walled Off Hotel in Bethlehem in December 2019 . EPA
    'Scar of Bethlehem' is a modified nativity set that Banksy created for the Walled Off Hotel in Bethlehem in December 2019 . EPA
  • A rumoured work by Banksy, depicting a camel with human figures climbing up and down its legs. Seen on December 4, 2007. EPA
    A rumoured work by Banksy, depicting a camel with human figures climbing up and down its legs. Seen on December 4, 2007. EPA
  • A stencilled work by Banksy, showing an Israeli soldier asking a donkey for its identity card, seen on December 4, 2006. EPA
    A stencilled work by Banksy, showing an Israeli soldier asking a donkey for its identity card, seen on December 4, 2006. EPA
  • A mural by Banksy in Beit Hanoun, as seen in February 2015, depicts a bent figure wearing a head scarf, painted on the door of a home destroyed by the Israeli military in 2014. EPA
    A mural by Banksy in Beit Hanoun, as seen in February 2015, depicts a bent figure wearing a head scarf, painted on the door of a home destroyed by the Israeli military in 2014. EPA
  • Graffiti thought to be by Banksy, as seen in December 2007 in Bethlehem. The white donkey has what appears to be a small Palestinian village on its bac,k and the black donkey carries on its back what appears to be a modern Israeli town. The work was not signed by Banksy. EPA
    Graffiti thought to be by Banksy, as seen in December 2007 in Bethlehem. The white donkey has what appears to be a small Palestinian village on its bac,k and the black donkey carries on its back what appears to be a modern Israeli town. The work was not signed by Banksy. EPA
  • Banksy street art on the entrance to the Aida refugee camp in Bethlehem, as seen on April 18, 2019. EPA
    Banksy street art on the entrance to the Aida refugee camp in Bethlehem, as seen on April 18, 2019. EPA
  • This stencil of a tank being towed away on the wall of a house on a main street in Bethlehem is credited to Banksy, but not signed, as seen December 4, 2007. EPA
    This stencil of a tank being towed away on the wall of a house on a main street in Bethlehem is credited to Banksy, but not signed, as seen December 4, 2007. EPA

Banksy in Palestine: A look at the street artist's work in Gaza and the West Bank


Farah Andrews
  • English
  • Arabic

From murals on the walls of destroyed family homes in Gaza to a hotel in Bethlehem, giant stencilled pieces on the Segregation Wall and an ironic travel campaign, elusive British street artist Banksy is no stranger to creating work in and about Palestine.

Since the mid-2000s, identifiable pieces by the artist have been spotted in Gaza and the West Bank, with collections of his paintings dubbed 'West Banksy'.

The street artist rarely makes spoken statements, choosing instead to speak through his work.

He is behind The Walled Off Hotel in Bethlehem, located metres away from the West Bank barrier. Through the website's FAQ section and gift shop, you get a clear sense of the artist's political and ethical stance.

"Just in case you weren’t sure what Banksy thinks about the wall (not a fan) his latest range of ‘souvenir collectables’ anticipate the day the concrete menace has been defeated and feral youth scribble on its skeletal remains," the gift shop's description reads. In the physical shop, you can buy a collection of 'Defeated' wall replicas.

"For those of you concerned that making glorified tourist tat from military oppression is ethically dubious – there is at least the solace that each wall is lovingly hand-painted by craftspeople in the local area," the website continues.

His work often spotlights military oppression, with an Israeli solder asking a donkey for its ID in one piece, and a small Palestinian girl frisking a solider in another.

In 2015, he released a tourism video about Gaza. “Make this the year you discover a new destination,” the caption sarcastically reads. "Welcome to Gaza."

"The locals like it so much they never leave," the video goes on to say, showing footage of young children on a street, "because they're not allowed to," cutting to scenes of Israeli military.

The tourism campaign is interspersed with facts about the occupation, and it shows the back of Banksy painting on a destroyed door.

It also includes quotes from a Palestinian man, who draws attention to one of the paintings, a cat wearing a pink bow, saying: "This cat tells the whole world that she is missing joy in her life. The cat found something to play with. What about our children?”

The sub-two-minute film ends with a quote, spray-painted on a wall, which reads: “If we wash our hands of the conflict between the powerful and the powerless we side with the powerful – we don’t remain neutral.”

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Ukraine%20exports
%3Cp%3EPresident%20Volodymyr%20Zelenskyy%20has%20overseen%20grain%20being%20loaded%20for%20export%20onto%20a%20Turkish%20ship%20following%20a%20deal%20with%20Russia%20brokered%20by%20the%20UN%20and%20Turkey.%3Cbr%3E%22The%20first%20vessel%2C%20the%20first%20ship%20is%20being%20loaded%20since%20the%20beginning%20of%20the%20war.%20This%20is%20a%20Turkish%20vessel%2C%22%20Zelensky%20said%2C%20adding%20exports%20could%20start%20in%20%22the%20coming%20days%22%20under%20the%20plan%20aimed%20at%20getting%20millions%20of%20tonnes%20of%20Ukrainian%20grain%20stranded%20by%20Russia's%20naval%20blockade%20to%20world%20markets.%3Cbr%3E%22Our%20side%20is%20fully%20prepared%2C%22%20he%20said.%20%22We%20sent%20all%20the%20signals%20to%20our%20partners%20--%20the%20UN%20and%20Turkey%2C%20and%20our%20military%20guarantees%20the%20security%20situation.%22%3C%2Fp%3E%0A
It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

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

RESULTS

6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)

6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill

7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby

7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer

8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill

8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass

9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A

Rainbow

Kesha

(Kemosabe)

Charlotte Gainsbourg

Rest

(Because Music)