Sheika Bin Dhaher’s People in Motion for Dubai Expo 2020 (Courtesy: Dubai Expo 2020)
Sheika Bin Dhaher’s People in Motion for Dubai Expo 2020 (Courtesy: Dubai Expo 2020)
Sheika Bin Dhaher’s People in Motion for Dubai Expo 2020 (Courtesy: Dubai Expo 2020)
Sheika Bin Dhaher’s People in Motion for Dubai Expo 2020 (Courtesy: Dubai Expo 2020)

Expo 2020: Preparing the artistic landscape


  • English
  • Arabic

Over the last few weeks, you may have noticed these linear sculptures dotted all over Dubai. They are to celebrate the Expo 2020, something that the whole country is looking forward to welcoming in five years time. The showcase of art was put together by 21 artists from around the world, who have all designed the sculptures according to Dubai Expo’s key themes: Opportunity, Mobility and Sustainability.

The two Emirati artists involved are Sheikha Bin Dhaher and Hamdan Buti Al Shamsi. Al Dhaher's sculpture displayed in Dubai's Mall of the Emirates and titled People in Motion, was supposed "to capture the positive elements of migration and how people acquire new skills, ideas and experiences throughout their lives," she says. "I take inspiration from a range of sources including English and Arabic typography, layout, illustration, film and other mediums. I am passionate about the power art can have and believe we encounter artistic expression daily."

Al Shamsi's piece, which was situated in Abu Dhabi's Marina Mall, was called Nurturing Human Capital. "I strongly relate to this topic because my favorite subject is the human mind. I also feel very connected to this theme in part due to my inspiration from the late Sheikh Zayed, whose work was driven by trying to build a better life for his people and his country. It is strange to imagine that 20 years ago, Sheikh Zayed Road, Dubai's main thoroughfare, was mostly sand. Now it is one of the world's most modern urban landscapes, linked by multi-lane highways and a technologically advanced metro system. We as a nation have come a long way."

Trying to express these ideas in a piece of art was a challenge but one that all the artists relished, especially as it gave them a chance to be part of the widening art and culture environment in the UAE.

Iraqi calligrapher Wissam Shawkat was another of the artists commissioned to produce a sculpture. "My topic was Knowledge and Tradition, which falls under the Expo 2020 subtheme of sustainability," he explains. "The topic addresses our association with sustainability and preservation and how we're also responsible for passing on craft skills and traditions to future generations.

“I have been passionate about the beauty of Arabic calligraphy since I was very young. In fact, when I was ten years old my art teacher drew letters in Arabic calligraphy on the blackboard and from that moment I was captivated. I taught myself by closely observing Turkish calligraphy masters. Later, my studies in engineering began to complement my artistic pursuits, offering me the skills necessary to excel as a designer.

“I am proud of my theme because I believe that I am helping to preserve a unique and important tradition. Calligraphy is an old and traditional art and I am confident that Expo 2020 Dubai will be a platform for highlighting its rich history and journey through different time periods, cultures and nations.”

* Although the Dubai Expo 2020 showcase is now over you can still be involved in all their creative pursuits. Visit expo2020dubai.ae for more information and join the competition to design a logo

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
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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