I was quite the rebel. And for someone who grew up against a backdrop of conflict and revolution in Baghdad, that rebelliousness was my saving grace. I cut my hair short like a boy when I was 14.
I read books by Sartre and Kafka and delved into existentialism. It was serious literature for a young mind, especially one that did not understand it all that much. I steered clear of all things girlie. Maybe it was that middle child syndrome – I am one, sandwiched between two sisters. And yet, however defiant I was, my father was tolerant. I guess that was because he was a lawyer and a leftist.
At 16, I worked as an illustrator and because I earned a salary and had economic freedom, my parents respected me more. They were proud to see my work in the newspaper. I did not want to study and did not want to listen to anyone, really. Except one man: Shakir Hassan Al Said.
The day I met him: not an academic, but a creative
I still vividly remember the day I met him. It was in 1973, I was 15 and he was 48, but he looked so much older. When I think back to those days, he looked like he was in his sixties, with his white hair and salt-and-pepper beard. Even when he died at 75, in 2004, he looked 90. Maybe he looked older because of the weight of his thoughts.
In walks Shakir, this seemingly ageing art history professor, to the Institute of Fine Arts in Baghdad. We were all instantly captivated.
He would begin his classes with a traditional song, then laugh and discuss the song, and it was only then that the lecture would start. Nothing was delivered in a conventional manner
I, for one, felt immediately receptive to him. He would begin his classes with a traditional song, then laugh and discuss the song, and it was only then that the lecture would start. Nothing was delivered in a conventional manner. He was not an academic; he was a creative in his method of teaching. He did not treat us like children, he treated us like we were mature intellectuals. We had the freedom to speak and voice our thoughts. We were all influenced by him; it was impossible not to be.
He talked about life, Sufism and existentialism, and I told him about what I had been reading. He gave me books on Surrealism and Martin Heidegger’s Being and Time, which I pretended to understand just to hold his attention. He wanted us to interrogate our existence. That was Shakir, a fusion of these inquiries and anxieties. He was an institution. There was no one like him in Iraq. Shakespeare once said: “Though this be madness, yet there is method in it.” Maybe Shakir was mad, but he was most definitely a genius.
The room was his; it was even called the Shakir Hassan Al Said Room. He talked about the Baghdad Group for Modern Art, whose manifesto he wrote and which he co-founded in 1951 along with fellow Iraqi artist Jawad Saleem. The group was intent on positioning art as a national identity and in ensuring the fusion of Iraqi heritage and tradition.
'He always said that art should be alive'
Shakir talked about himself and showed us his work, which came with lengthy explanations. He had a passion for archiving – actually it was an obsession – so there were a lot of records, interviews and material that he stored and shared. He always said that art should be alive. He detailed that sensitive line, that delicate balance between art and life and taught me how to live and practice that. He cultivated my ability to write and speak freely.
I don’t remember his exact words about my art but I know that he did like it. He wrote the introduction to my catalogue for my first solo at the Saddam Art Centre in Baghdad in 1991. In 1997, he asked me to participate in a group show that he was putting together at the National Museum in Amman. He also gave me some of his artworks.
Sadly, due to the economic situation in Iraq, I had to sell some to support my family. The people who bought the works were kind enough to say that I can take them back.
I went on to complete a bachelor's degree in 1988 and then a master's in 2000, in painting, at the Academy of Fine Arts in Baghdad, and I honestly cannot claim to have understood Shakir's philosophies entirely by then, especially the "One Dimension" theory, which is concerned with the soul of spaces. A new way of seeing, it is wholly rooted in the spiritual and also addresses the relationship between materialism and transcendence.
It was only when I did my PhD in philosophy of painting (from the University of Baghdad in 2001) with my thesis, Logic Order in Ancient Mesopotamian Painting, that I began to grasp his theories at a deeper level. I re-examined his work and found that he was a much more layered character than I had thought, with facets of spirituality, mathematics, abstraction and more in his body of work. Today, this is what I teach. His are the methods I still use.
Shakir was a profound thinker, an incredible one, and I believe that his ambition was to be a great educator. I still think about him a lot. Most of the time, I think about what he offered us and the numerous pearls of wisdom he imparted.
He was once late to a meeting and his way of apologising was to give me three parts of his diary. He later gave me the whole diary as a gift, and I have read it several times already. It includes sketches, too. I read something he wrote in it about Paris, while I was in the city and felt a very strong connection. It was a significant moment and there is some soul to this, there is definitely a sense of One Dimension.
I’m pretty sure giving me the diary was intentional, genius even, but I do not ask myself why. He knew that I was a dutiful student; he knew that with this, I could make him live on.
Remembering the Artist is a monthly series that features artists from the region
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
