Budour Al Ali is an Emirati portrait painter who has won several awards for her work. Her paintings of Sheikh Mohammed bin Zayed, the Crown Prince of Abu Dhabi won international art prizes and her oil paintings of Arabian horses and sheikhs hang in hotel lobbies and in the majlises of Abu Dhabi's VIPs. She also has a full time job as an accountant. Here she tells us about herself.
Q: What inspired you to start painting?
A: The journey of my artistic path with canvas, colours and brushes started with my grandmother’s deep love and warm encouragement from childhood. Then, my family and friends told me that I observed the world around me with an eye of an artist. So, painting came naturally to me. My grandmother noticed my observations of the world seeping into my bedroom, schoolbooks and even onto my friend’s faces, hands and feet so she gave me the tools and her blessings. That’s how it all started.
Q: Where did you learn your skills?
A: I learnt the basics on my own and tried many different mediums. I then enrolled in art classes locally and internationally that lasted anywhere from one night to many months. I took summer and winter art programs with the Royal College of Art in London and London University of Arts that bolstered my strengths and improved my weaknesses and took both my artwork and skills to the next level.
Q: Why do you choose to depict members of the royal family?
A: With portrait painting, and as an artist specialised in the impressionism and realism styles, I am somehow limited with the faces I draw; hence, my paintings were mostly faces of famous people in my area. The paintings of famous royals were all requests from clients. But I don’t necessarily only draw royals, I draw normal people too but because they do not like to show their faces in public (most of my clients are Arab females), I do not exhibit the paintings or show them to anyone.
Q:You have a full time day job as an accountant by day, so how do you find time to paint?
A: Since my art studio is at home, I spend at least five hours every day reading, planning and painting. I do not always paint for that long though, only when I have an upcoming exhibition or a project that I am working on. One day a week I do nothing after work so I can re-energize myself to paint the next day. Practicing and keeping up the momentum is very important to excel as an artist.
Q: The two disciplines are very different (accounting and painting) - how do you find a balance between the two?
A: My attitude heart, mind and intellect, have a very strong connections with both my background in accounting and finance as well as my passion of arts. To me, the disciplines are similar. Both require technical information. With regards to my profession, I often need to determine the best way to solve a problem, I encounter challenges so with practice, I became capable of finding ways to overcome obstacles, that is very applicable to the creative process of painting too. Both fields, requires patience, intelligence and high accuracy and I am very skilled with these qualities.
Q: Where can we see your work?
A: I exhibit my work at galleries all over the country and take part in national art awards. I have had multiple solo exhibitions of between ten to 12 art pieces and I hope I will have a chance to be a part of many more. I own a home-based art workshop and gallery and samples of my art pieces can be seen on my web site.
* For more info visit www.budourartgallery.ae or follow Budour on her Twitter accounts @BudourAlAli and @BArtGallery
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
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
THE BIO
Occupation: Specialised chief medical laboratory technologist
Age: 78
Favourite destination: Always Al Ain “Dar Al Zain”
Hobbies: his work - “ the thing which I am most passionate for and which occupied all my time in the morning and evening from 1963 to 2019”
Wed Aug 29 – Malaysia v Hong Kong, Nepal v Oman, UAE v Singapore
Thu Aug 30 - UAE v Nepal, Hong Kong v Singapore, Malaysia v Oman
Sat Sep 1 - UAE v Hong Kong, Oman v Singapore, Malaysia v Nepal
Sun Sep 2 – Hong Kong v Oman, Malaysia v UAE, Nepal v Singapore
Tue Sep 4 - Malaysia v Singapore, UAE v Oman, Nepal v Hong Kong
Thu Sep 6 – Final
4.35pm: Tilal Al Khalediah 5.10pm: Continous 5.45pm: Raging Torrent 6.20pm: West Acre 7pm: Flood Zone 7.40pm: Straight No Chaser 8.15pm: Romantic Warrior 8.50pm: Calandogan 9.30pm: Forever Young
Things Heard & Seen
Directed by: Shari Springer Berman, Robert Pulcini
Starring: Amanda Seyfried, James Norton
2/5
Results
5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer)
5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud
6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel
6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel
7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.
OIL PLEDGE
At the start of Russia's invasion, IEA member countries held 1.5 billion barrels in public reserves and about 575 million barrels under obligations with industry, according to the agency's website. The two collective actions of the IEA this year of 62.7 million barrels, which was agreed on March 1, and this week's 120 million barrels amount to 9 per cent of total emergency reserves, it added.
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
