• The artist Abdulrauf Khalfan with his latest project, a portrait of Dubai ruler Sheikh Mohammed. All images courtesy of Abdulrauf Khalfan
    The artist Abdulrauf Khalfan with his latest project, a portrait of Dubai ruler Sheikh Mohammed. All images courtesy of Abdulrauf Khalfan
  • In Khalfan's series of hose pipe works, he carves the images of his subjects on to the material
    In Khalfan's series of hose pipe works, he carves the images of his subjects on to the material
  • A portrait of Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, by Abdulrauf Khalfan
    A portrait of Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, by Abdulrauf Khalfan
  • One of the artist's three-finger paintings featuring Sheikh Mohammed in military gear
    One of the artist's three-finger paintings featuring Sheikh Mohammed in military gear
  • Khalfan with one of his three-finger paintings
    Khalfan with one of his three-finger paintings
  • The self-taught artist with his customised plywood panel with mounted canvas, which he uses for his three-finger paintings
    The self-taught artist with his customised plywood panel with mounted canvas, which he uses for his three-finger paintings
  • Khalfan's three-finger paintings are inspired by Sheikh Mohammed's signature gesture
    Khalfan's three-finger paintings are inspired by Sheikh Mohammed's signature gesture
  • A portrait of Sheikh Mohammed by Abdulrauf Khalfan
    A portrait of Sheikh Mohammed by Abdulrauf Khalfan
  • An homage to Salvador Dali in one of Khalfan's hose pipe works
    An homage to Salvador Dali in one of Khalfan's hose pipe works

Emirati artist creates golden portrait of Sheikh Mohammed for Dubai Ruler's 71st birthday


Alexandra Chaves
  • English
  • Arabic

For Abdulrauf Khalfan, his national pride is best expressed through his art.

In the Emirati artist’s latest work, he has created a shimmering golden portrait of Sheikh Mohammed bin Rashid as a gift for the Vice President and Ruler of Dubai on his 71st birthday on Wednesday, July 15.

Spending his time at home due to the pandemic, Khalfan’s artistic impulses kicked in. “During this stay at home [period], things automatically came to me. My mind was running with creative ideas,” he says.

The self-taught artist decided to build on a series of works where he carved portraits of public figures into hose pipes. Lining the pipes together, he used a blade to pare out the yellow exterior and form the image of his subject with the object’s black interior.

Pablo Picasso, Salvador Dali and Charlie Chaplin are some the people who have inspired him to art, but Khalfan's favourite and most common subjects are Sheikh Mohammed and the Al Maktoum family.

Khalfan has also produced pipe portraits of Sheikh Rashid bin Saeed and Sheikh Hamdan bin Mohammed, Crown Prince of Dubai.

His latest project on Sheikh Mohammed took 12 days to complete. Instead of sticking to the pipes’ usual yellow, Khalfan decided to use gold leaf for the first time as a way to highlight his appreciation for the man in the portrait. The result is a framed golden image of Sheikh Mohammed wearing a top hat during a racing event.

“This pandemic has shown how the rulers are taking care of the country,” he says. “I feel proud of my country, my rulers and the medical workers who have helped in this time. We are blessed to live in this country.”

The 36-year-old Khalfan, who also works in a bank, has been making art for a decade. In his more recent works, he creates playful, imaginative paintings filled with elements of everyday Emirati life with his own whimsical motifs.

One shows a woman in a burqa surrounded by an array of dreamlike objects – a rose in an hourglass, a multi-coloured banner, a white dove.

Khalfan has also made several tributes to the UAE and its leaders, such as his "three-finger art" series, which is inspired by Sheikh Mohammed’s signature gesture. In 2013, the Ruler explained that it symbolises “win, victory and love”.

For his series, the artist mounts canvas on to plywood panels cut into the three-finger shape. He then paints with three brushes in one hand – each one standing “win”, “victory” and “love”, he explains – to produce his broad, colourful strokes.

One of Khalfan's three-finger artworks showing a portrait of Sheikh Mohammed. Courtesy the artist
One of Khalfan's three-finger artworks showing a portrait of Sheikh Mohammed. Courtesy the artist

Adding layers of vibrancy and motion, he also drips paint on to the canvas using a cluster of three bottles. “I want it to be something unique. I want people to feel this artwork,” he says.

Most of the three-finger paintings focus on Sheikh Mohammed, depicting portraits of the Ruler in various outfits, including his military uniform and traditional kandura.

Khalfan has yet to meet the Ruler in person, but says he hopes his work will show his love for the UAE.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

COMPANY%20PROFILE%20
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COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Company%20profile
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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

The%20specs%3A%20Panamera%20Turbo%20E-Hybrid
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The%20specs%3A%202024%20Panamera
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Jiu-jitsu calendar of events for 2017-2018:

August 5:

Round-1 of the President’s Cup in Al Ain.

August 11-13:

Asian Championship in Vietnam.

September 8-9:

Ajman International.

September 16-17

Asian Indoor and Martial Arts Games, Ashgabat.

September 22-24:

IJJF Balkan Junior Open, Montenegro.

September 23-24:

Grand Slam Los Angeles.

September 29:

Round-1 Mother of The Nation Cup.

October 13-14:

Al Ain U18 International.

September 20-21:

Al Ain International.

November 3:

Round-2 Mother of The National Cup.

November 4:

Round-2 President’s Cup.

November 10-12:

Grand Slam Rio de Janeiro.

November 24-26:

World Championship, Columbia.

November 30:

World Beach Championship, Columbia.

December 8-9:

Dubai International.

December 23:

Round-3 President’s Cup, Sharjah.

January 12-13:

Grand Slam Abu Dhabi.

January 26-27:

Fujairah International.

February 3:

Round-4 President’s Cup, Al Dhafra.

February 16-17:

Ras Al Khaimah International.

February 23-24:

The Challenge Championship.

March 10-11:

Grand Slam London.

March 16:

Final Round – Mother of The Nation.

March 17:

Final Round – President’s Cup.

8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
Bombshell

Director: Jay Roach

Stars: Nicole Kidman, Charlize Theron, Margot Robbie 

Four out of five stars 

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Expert input

If you had all the money in the world, what’s the one sneaker you would buy or create?

“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett

“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche

“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox

“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite

 “I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy

“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra

European arms

Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons.  Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.

ABU%20DHABI%20CARD
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Roll of honour 2019-2020

Dubai Rugby Sevens

Winners: Dubai Hurricanes

Runners up: Bahrain

 

West Asia Premiership

Winners: Bahrain

Runners up: UAE Premiership

 

UAE Premiership

Winners: Dubai Exiles

Runners up: Dubai Hurricanes

 

UAE Division One

Winners: Abu Dhabi Saracens

Runners up: Dubai Hurricanes II

 

UAE Division Two

Winners: Barrelhouse

Runners up: RAK Rugby

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Scoreline

Ireland 16 (Tries: Stockdale Cons: Sexton Pens: Sexton 3)

New Zealand 9 (Pens: Barrett 2 Drop Goal: Barrett)

The specs

Engine: 1.5-litre 4-cylinder petrol

Power: 154bhp

Torque: 250Nm

Transmission: 7-speed automatic with 8-speed sports option 

Price: From Dh79,600

On sale: Now

Teams

Pakistan: Sarfraz Ahmed (captain), Mohammad Hafeez, Sahibzada Farhan, Babar Azam, Shoaib Malik, Asif Ali, Shadab Khan, Shaheen Shah Afridi, Usman Khan Shanwari, Hasan Ali, Imad Wasim, Faheem Ashraf.

New Zealand: Kane Williamson (captain), Corey Anderson, Mark Chapman, Lockie Ferguson, Colin de Grandhomme, Adam Milne, Colin Munro, Ajaz Patel, Glenn Phillips, Seth Rance, Tim Seifert, Ish Sodhi, Tim Southee, Ross Taylor.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
Sunday's games

Liverpool v West Ham United, 4.30pm (UAE)
Southampton v Burnley, 4.30pm
Arsenal v Manchester City, 7pm

ADCC AFC Women’s Champions League Group A fixtures

October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

UAE v United States, T20 International Series

Both matches at ICC Academy, Dubai. Admission is free.

1st match: Friday, 2pm

2nd match: Saturday, 2pm

UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Rameez Shahzad, Amjad Gul, CP Rizwan, Mohammed Boota, Abdul Shakoor, Ahmed Raza, Imran Haider, Sultan Ahmed, Zahoor Khan, Amir Hayat

USA squad: Saurabh Netravalkar (captain), Jaskaran Malhotra, Elmore Hutchinson, Aaron Jones, Nosthush Kenjige, Ali Khan, Jannisar Khan, Xavier Marshall, Monank Patel, Timil Patel, Roy Silva, Jessy Singh, Steven Taylor, Hayden Walsh