Sharjah Art Foundation's Focal Point opens on Wednesday, December 16, with independent art books and magazines available just in time for holiday shopping (or literary stockpiling). This is the third edition of the popular fair, a place to pick up hard-to-find publications by artists, scholars, and writers from the Global South.
More than 80 artists and publishers have shipped books and magazines to Sharjah, where they will be at stalls organised by the foundation for the four-day event. This year, the fair takes place outside in the large courtyard of Bait Al Shamsi and is slightly scaled back due to safety concerns over the coronavirus, with no publishers present in person and less live programming. In the past, related events have include a lecture-performance with Berlin's Fehras Publishing Practices and a symposium put together with Asia Art Archive.
The focus for this year is on books, magazines and zines from the Middle East, Africa and South Asia, with a number of small print-run Arab titles including the magazine Khaleejesque; publications from Sudan's Dabanga Gallery; and the Kayfa Ta book series from Amman and Cairo. Local galleries and institutions are also pitching up, with sellers including the Africa Institute, Art Jameel, the Emirates Fine Arts Society and Warehouse421.
Sharjah Art Foundation is selling some of its recent publications, such as Corniche, a Focal Point project that has grown into an annual anthology of work by UAE comic artists. There is also the catalogue Hassan Sharif: I Am The Single Work Artist, including a new scholarship on the Emirati artist. Contributors to Corniche will be available for book signing at the fair.
Our top five picks
The indie comic magazine TokTok, which started up again after closing in 2016. The brainchild of five Egyptian artists, the publication takes its inspiration from the toktok, or small street taxi, that winds its way through Cairo, transporting passengers from all different backgrounds.
In the newly released LIFTA: Future Palestine, the Mexico City publisher LIFTA Volumes has put together what it calls a "book of exercises and experiments". Poems, blueprints, stories, essays, conversations, sketches and photographs discuss what it is to be Palestinian today, touching on notions of exile and return, science-fiction, memory, nationhood, and political rhetoric.
Regular publishers at Focal Point, Chimurenga from South Africa and Afterall from London have collaborated on the new book FESTAC '77: The 2nd World Black and African Festival of Arts and Culture. Part of Afterall's highly regarded Exhibition Histories series, in which the publisher rethinks art history through the prism of exhibitions, the book looks at the 1977 Lagos festival that was the culmination of years of pan-Africanist culture and politics. It also forms part of the co-publisher's Chimurenga Library series.
The booth that sells Funambulist, a magazine devoted to anticolonial, antiracist, and feminist struggles, sold out on the first day last year, so get to their section early. The cult magazine comes out in print every two months, with articles looking at the Haitian revolution, performance in North Africa and the genealogy of jerk chicken. The stall will have the latest issue, focused on the pan-African political project, as well as back titles for sale.
Finally, Sharjah Art Foundation's monograph series pays tribute to Palestinian artist Abdul Hay Mosallam Zarara, who died in August, leaving behind a career devoted to Palestinian culture and struggle. Jordanian artist Ala Younis, who worked with him in Amman, has edited the book Abdul Hay Mosallam Zarara, devoted to his life and work; it also includes English translations of his memoirs and press clippings.
Focal Point runs from Wednesday, December 16 to Saturday, December 19, from 4pm to 10pm until Friday, and from 2pm to 10pm on Saturday. Tickets must be booked in advance
Scorebox
Sharjah Wanderers 20-25 Dubai Tigers (After extra-time)
Wanderers
Tries Gormley, Penalty
Cons Flaherty
Pens Flaherty 2
Tigers
Tries O’Donnell, Gibbons, Kelly
Cons Caldwell 2
Pens Caldwell, Cross
How it works
A $10 hand-powered LED light and battery bank
Device is operated by hand cranking it at any time during the day or night
The charge is stored inside a battery
The ratio is that for every minute you crank, it provides 10 minutes light on the brightest mode
A full hand wound charge is of 16.5minutes
This gives 1.1 hours of light on high mode or 2.5 hours of light on low mode
When more light is needed, it can be recharged by winding again
The larger version costs between $18-20 and generates more than 15 hours of light with a 45-minute charge
No limit on how many times you can charge
Mohammed bin Zayed Majlis
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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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Women’s World T20, Asia Qualifier, in Bangkok
UAE fixtures Mon Nov 20, v China; Tue Nov 21, v Thailand; Thu Nov 23, v Nepal; Fri Nov 24, v Hong Kong; Sun Nov 26, v Malaysia; Mon Nov 27, Final
(The winners will progress to the Global Qualifier)
THE APPRENTICE
Director: Ali Abbasi
Starring: Sebastian Stan, Maria Bakalova, Jeremy Strong
Rating: 3/5
The biog
Profession: Senior sports presenter and producer
Marital status: Single
Favourite book: Al Nabi by Jibran Khalil Jibran
Favourite food: Italian and Lebanese food
Favourite football player: Cristiano Ronaldo
Languages: Arabic, French, English, Portuguese and some Spanish
Website: www.liliane-tannoury.com
