For one day last month, a new sculpture by eL Seed appeared in front of Italy's landmark Duomo of Milan. The colour of the late afternoon sky on a cloudless day, the artwork read "hob", which is Arabic for "love".
By the end of the day, it was gone.
“That’s the essence of my work – that it’s ephemeral,” says the Tunisian-French artist, who works in Dubai. “It’s there for one week, one day, one hour. And after that a souvenir stays in your mind.”
The work was part of eL Seed's show Templates of Love, which closed in April, at the city's Galleria Patricia Armocida, but he shared it for the first time with the public on social media last week.
See more of eL Seed's work from around the world here:
The exhibition explored the fact that the Arabic language has 50 ways of saying "love", which eL Seed painted on canvas in his abstracted, open approach to calligraphy. The blue sculpture, made in fibreglass and depicting the Arabic letters for "h" and "b" in a winding teardrop shape, was the centrepiece of the room.
The project investigating these different terms of affection had originally been much larger, with a public and international component.
The conversation between the Duomo's Gothic architecture features and the modern calligraphy worked really well
"Love is such a universal thing and we wanted to see how it could be expressed in different cultures, like in Senegal, Japan, Panama and Italy," eL Seed recalls. "But because of Covid restrictions, we couldn't do it."
The sculpture, also called Template of Love, was sold to a private collector, but eL Seed and his team arranged for it to be installed in front of the majestic Duomo for one last outing.
“The cathedral took six centuries to build – it’s really a labour of love. This was a tribute to that,” he explains. “And the conversation between the Duomo’s Gothic architecture features and the modern calligraphy worked really well.”
Though the work was visible at the cathedral on May 21, eL Seed only posted a picture of it there on Instagram last Wednesday, allowing fans outside Italy to enjoy his new work.
The delayed unveiling of the sculpture online has meant it's garnered an unexpected resonance. The image now has almost 15,000 likes on the platform, and eL Seed says many people have asked how they can see it in real life.
His post coincides with the start of the UEFA European Football Championship, and so a number of people have also asked the artist if the sculpture's cerulean blue colour was an homage to Inter Milan.
“I thought, too much football,” he says, jokingly. “I don’t want to always put meaning behind it. People can interpret it in their own way – I always find that interesting. But I’m sure if people support AC Milan they would be mad. I have to make a red and black one [the colours of AC Milan] now, too.”
Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport