The winning entry for The Christo and Jeanne-Claude Award 2020 was unveiled for the first time in Abu Dhabi, and can be viewed online.
Called Haweia, the installation was conceived and built by three architecture students from the American University of Sharjah who won $10,000 in prize money to complete the piece.
The artwork at New York University – Abu Dhabi's campus is, however, not open to the public because of ongoing social-distancing measures. But a detailed 360° view, as well as a time-lapse video of its installation, is available on the NYUAD Art Gallery's website.
Laura AlDhahi from Kuwait, Sara Mohamed from Egypt and Sahil Rattha Singh from India named their work Haweia, which is Arabic for "identity".
The installation consists of a smooth exterior facade of folded aluminium that is shaped like an oculus. The interior features reflective surfaces and fins framed to offer different perspectives. The purpose is to give visitors a lens through which they can discover different configurations of their haweia as they move inside the piece.
The award, held under the patronage of Sheikha Shamsa bint Hamdan Al Nahyan, is currently in its ninth year, and presented by NYUAD in partnership with the Abu Dhabi Music and Arts Foundation.
The award's selection committee for 2020 included Admaf founder Huda Alkhamis-Kanoo, NYUAD provost Fabio Piano, Abu Dhabi Art director Dyala Nusseibeh, artist Azza Al Qubaisi and guest juror Kevin Jones, founder of communications consultancy Juniper Mind.
"The Christo and Jeanne-Claude Award was established nearly a decade ago, along with the late Christo, to cultivate creativity in the UAE that is inspired by his and Jeanne-Claude's work," said Alkhamis-Kanoo. "Through the award, we continue his legacy, providing young artists with the opportunity to realise their project and showcase their work."
The winning artists were supported throughout the process by experts, including associate professor at AUS Jason Carlow, NYUAD Art Gallery and visual arts faculty, and the award team at Admaf.
"Our winning team faced university campus closure, having to create home studios – sometimes in different countries – and now the launch of Haweia in a virtual setting," said Emily Doherty, director of The Christo and Jeanne-Claude Award.
“And yet, throughout the competition, they have shown their mettle by leaning into the challenges and continuing to work intensively. Congratulations to them all.”
Applications for the award's 2021 iteration opened last October and closed this February. The winning work is set to be unveiled in November.
The award is granted to students and young artists who propose artworks intended to be shown publicly and draw from elements of architecture, installation, photography, video and land art, similar to the work of the duo Christo and Jeanne-Claude. During their time, the two produced environmental and installation art, often using everyday materials such as plastic and fabric.
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
Team Angel Wolf Beach Blast takes place every Wednesday between 4:30pm and 5:30pm
Who are the Soroptimists?
The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.
The organisation said its name is best interpreted as ‘the best for women’.
Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.
LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
GREATEST ROYAL RUMBLE CARD
The line-up as it stands for the Greatest Royal Rumble in Saudi Arabia on April 27
50-man Royal Rumble
Universal Championship
Brock Lesnar (champion) v Roman Reigns
Casket match
The Undertaker v Rusev
Intercontinental Championship
Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe
SmackDown Tag Team Championship
The Bludgeon Brothers v The Usos
Raw Tag Team Championship
Sheamus and Cesaro v Bray Wyatt and Matt Hardy
United States Championship
Jeff Hardy (champion) v Jinder Mahal
Singles match
Triple H v John Cena
To be confirmed
AJ Styles will defend his WWE World Heavyweight title and Cedric Alexander his Cruiserweight Championship, but matches have yet to be announced
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