With its bulbous oval body, and the old farm tools, plumbing and bicycle parts jutting out from its iron exterior, it doesn’t take much to figure out what Tariq Al Salman’s metal sculpture represents.
And if the sculpture’s shape isn’t enough of a giveaway on its own, its green colour is.
"I was posting a step-by-step process of making and welding the coronavirus sculpture on Instagram," Al Salman tells The National. "People started guessing what it was when I started painting it green."
Before the coronavirus pandemic, the Ras Al Khaimah artist would spend most of his free time exploring the country’s natural landscapes.
"In the winters, I'd go hiking. In the summer, I'd go diving," Al Salman says. "And all around the year, I'd do marathons. So I'm pretty used to being outdoors."
I made it during Ramadan. I'd finish work and then would work on the sculpture before Maghreb
When the pandemic struck, Al Salman – who has amassed more than 40 medals for various outdoor activities – found himself spending more time at home.
Instead of letting the fact frustrate him, the artist – who regularly photographed the country’s landscapes during his excursions – decided to learn a new skill.
“I had never welded anything before. The Covid-19 sculpture was my first attempt at it,” Al Salman – an electrical engineer who has worked for Etisalat for more than two decades – says, adding that he referred to online videos and guides to get a better sense of the craft of welding.
“I made it during Ramadan. I’d finish work and then would work on the sculpture before maghrib. It took about three weeks to finish the sculpture, mostly because it takes some time to wait for a welded part to dry before moving on to the next.”
For parts, Al Salman scoured his farm in Ras Al Khaimah to find scraps. Anything would do, from old plumbing material to bicycle parts and unused farm tools.
Al Salman says he knew from the start that he wanted to make the welded sculpture in the shape of the Covid-19 virus.
“I wanted to do something to represent the effects of the virus on life today. It has changed the way we live and has impacted us on an economic and social level.”
However, not everyone seemed to be enthusiastic about what the sculpture represented.
“My daughter asked me why I was working on something so grim. She said no one wanted to be reminded of the coronavirus and that I should make happier sculptures.
"Even online, though the majority of the reactions were positive, there were a few who questioned why I was working on a coronavirus sculpture. But the truth is, the virus has impacted so much and it is our reality today.”
The coronavirus artwork has given Al Salman inspiration to work on more metal sculptures. He has since made two more welded pieces, one of a peacock and another of a small dog.
“Much like any skill, practise makes perfect and I gradually got better at understanding which parts weld better and which would end up falling off," Al Salman says.
The coronavirus sculpture now stands in Al Salman’s farm, close to his private natural history museum, which exhibits everything from pieces of coral reef to stuffed gazelles, precious stones and skulls of rare animals.
"It is part of a project I had in mind from a long time ago; to have an educational farm, so people can come and see things that they only see on television," he told The National in 2018.
“Wherever I went I would look for nature and take photos of the interesting things I see,” he said. “So the things I found started to lure me; if I found a unique shell I would keep it, or if I went to a forest and I found a strange piece of wood I would pick it up, and gradually I started collecting from every place I went to."
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
Qosty Byogaani
Starring: Hani Razmzi, Maya Nasir and Hassan Hosny
Four stars
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Fixtures
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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
Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)
- Arrive with a thank you gift, or make sure you have one for your host by the time you leave.
- Offer to buy groceries, cook them a meal or take your hosts out for dinner.
- Help out around the house.
- Entertain yourself so that your hosts don’t feel that they constantly need to.
- Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
- Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS
1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer
Director: Karyn Kusama
Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan
Rating: 3/5
UAE release: January 31
Read more from Aya Iskandarani
Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.
A semen analysis of the father showed abnormal sperm so the couple required IVF.
Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.
A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.
On day three of the process, 14 embryos were biopsied for gender selection.
The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.
Day five of the treatment saw two male embryos transferred to the patient.
The woman recorded a positive pregnancy test two weeks later.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Zayed Sustainability Prize