After more than a year of crushing inside-ness, of isolation and lives chiseled down to the four walls of our homes, an escape hatch into the past — or even simply into different scenery — is an alluring thought. The large format landscape photographs in Jellel Gasteli’s show, En Tunisie, on view at Semla Feriani gallery in Sidi Bou Said, Tunisia form such a portal into a world unfurling in layers of familiarity, mystery and time.
When Gasteli was in his early twenties, he set out on a two-week journey through Tunisia, the country where he was born and raised but about which he knew very little. It was the late 1970s and a family friend, also curious about the places and people in the less-developed regions of the country’s interior, gave him a camera and two rolls of film, and asked him to bring back photos of the trip.
The young Gasteli had never operated a camera before and was unsure if he could manage. Undeterred, his friend adjusted the settings and told him: “Just push the button.”
A fortnight later, after a transformative journey that wound him through farmlands and salt flats, past ancient ruins and obscure outposts, and into the homes and lives of people wildly different than himself, Gasteli returned to the capital and dropped his film at a lab, anxious to see what he had captured. But two days later, the lab technician handed him back an envelope filled with two blank rolls of film: the camera’s settings had been jostled, and not a single frame was exposed correctly.
Jellel Gasteli's compositions are not complicated or demanding. They are, simply, relieving
This early failure both crushed and motivated Gasteli, who went on to pursue a degree at the National Institute of Photography in Arles, France. For years, his photographic work focused on other countries on the Mediterranean — Morocco, France — but never his homeland.
Nearly 20 years after Gasteli’s first journey through Tunisia, an Italian collector named Marco Rivetti approached him with an ambitious proposition: to create a body of work that captured the essence of Tunisia, it’s land, history and people, for a photobook.
The artist set out to recreate his previous voyage, and to “get back all the emotions and impressions I had at the time”, he says.
The resulting body of work, taken over the course of several years and in every corner of Tunisia, is a grand meditation on the past – both of a country and of the id of a young artist. Compiled into a book, also titled En Tunisie, it was published in 1997.
Now, for the first time, nearly two dozen of those images are on display as rich, large-format prints that engulf and transport the viewer into landscapes that are at once emotional and reassuring in their subjects’ persistence across time.
That persistence is most legible in a series of images of ancient Roman ruins photographed in the high relief of late afternoon Mediterranean light. That the relics have remained largely empty of tourists over the years is a boon for Gasteli; pieces like Mahdia 15 or Dougga 2 could have come from the lens of the early photographer Girault de Prangey, who captured Greek and Roman temples in the eastern Mediterranean in the 1840s. (Though the most striking comparison between the two is not the ancient Capitols, but twin images of lone palm trees that are at once painterly and lovely and extraordinarily sad.)
Gasteli also drew great inspiration from the Sahara, and many of the most seductive images in the show draw on the curves and lines of the dunes found throughout the south of Tunisia. The sand gathers light the way flesh would, and there are hits of sensuality in images like Remel El Abiod No. 01 and Remel El Abiod No. 02, the latter of which almost conjures the image of a woman's exposed navel.
But some of the most intriguing and arresting images in the show are not from the unrelenting expanse of the desert or the forums of history, but from the private garden of Leila Menchari, the former artistic director of Hermes. Gasteli stumbled into her garden through a back gate while exploring the resort town of Hammamet in the mid 1990s, and found it so inspiring, along with its owner, that he returned often in the following years to take pictures there.
Indeed the show's greatest triumph is Hammamet, a mysterious image of a lily in a beam of early spring light seen from a distance through layers of foliage. The tones of the print are so fine, the grain so elegantly pronounced, that the image appears almost as a charcoal drawing.
Although the first edition of En Tunisie (the streamlined second edition of which is being published in tandem with the exhibition) comprised nearly an equal number of landscapes and ethnographic images of the inhabitants of Tunisia, only four of the exhibition's photographs include people. Perhaps it is because, unlike the desert or the coastline, people do not stand the test of time. Their presence can instantly date an image, marring the illusion of timelessness.
Gasteli’s compositions are not complicated or demanding. They are, simply, relieving. The show itself was conceived as a gift to the viewer.
“With all the depression around Covid, the mutation of our landscapes and cities,” he said in an interview, “it felt like the right moment to offer some – excuse me for the word – just some beauty.”
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
More on Quran memorisation:
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Scorebox
Dubai Sports City Eagles 7 Bahrain 88
Eagles
Try: Penalty
Bahrain
Tries: Gibson 2, Morete 2, Bishop 2, Bell 2, Behan, Fameitau, Sanson, Roberts, Bennett, Radley
Cons: Radley 4, Whittingham 5
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Results:
6.30pm: Al Maktoum Challenge Round-2 (PA) | Group 1 US$75,000 (Dirt) | 2,200 metres
Winner: Goshawke, Fernando Jara (jockey), Ali Rashid Al Raihe (trainer)
7.05pm: UAE 1000 Guineas (TB) | Listed $250,000 (D) | 1,600m
Winner: Silva, Oisin Murphy, Pia Brendt
7.40pm: Meydan Classic Trial (TB) | Conditions $100,000 (Turf) | 1,400m
Winner: Golden Jaguar, Connor Beasley, Ahmad bin Harmash
8.15pm: Al Shindagha Sprint (TB) | Group 3 $200,000 (D) | 1,200m
Winner: Drafted, Pat Dobbs, Doug Watson
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
Winner: Capezzano, Mickael Barzalona, Sandeep Jadhav
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
Winner: Oasis Charm, William Buick, Charlie Appleby
10pm: Handicap (TB) | $135,000 (T) | 1,600m
Winner: Escalator, Christopher Hayes, Charlie Fellowes
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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SERIE A FIXTURES
Friday Sassuolo v Benevento (Kick-off 11.45pm)
Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)
Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)
Turkish Ladies
Various artists, Sony Music Turkey
England 12-man squad for second Test
v West Indies which starts Thursday: Rory Burns, Joe Denly, Jonny Bairstow, Joe Root (captain), Jos Buttler, Ben Stokes, Moeen Ali, Ben Foakes, Sam Curran, Stuart Broad, Jimmy Anderson, Jack Leach