The ninth annual Ras Al Khaimah Arts Festival (RAKFAF) will take place in February with more than 100 regional and international artists participating.
The 2021 iteration bears the theme of hope. The festival includes outdoor art and photography exhibitions, workshops, film screenings and the launch of an oral history project around the historic pearling village of Al Jazirah Al Hamra, which is where the festival has been taking place for the last two years. Built around the 14th century, the town is remarkable for its architecture, with buildings made using traditional materials such as coral, mud and date palms.
This year, RAKFAF is also presenting two satellite exhibitions – one on the public viewing desk of Jebel Jais, UAE’s highest peak, and the other at the Open Park on Al Marjan Island.
With a focus on emerging talent, the festival will present more than 130 artworks by artists from 49 countries. Local visual artists and photographers include Azza Al Nuaimi, a graphic designer from Ras Al Khaimah whose work fuses heritage and contemporary design and photographers Nuwair Al Hejari, whose recent project documented harvest season in the Bidya desert, and Faisal Al Rais, who focuses on street photography. The artist list includes names from the wider Mena region and South Asia.
RAKFAF has also tapped French-Israeli curator Sharon Toval to present four video artworks by Israeli artists, marking the first time that an Israeli art curator has participated in the festival.
The oral history project consists of short films shot at villas in Al Jazirah Al Hamra Heritage Village with former residents chronicling their daily lives when the pearl trade flourished. The project will serve as a historical record of life in the emirate decades ago and preserve Ras Al Khaimah’s cultural heritage.
Independent filmmakers from Egypt, Iraq, Iran, Tunisia and Hungary will be screening their works throughout the duration of the festival until April, with screenings taking place in Al Hamra Mall and the Open Park.
The works of Al Qasimi Foundation Film Grant recipients Anna Kipervaser and Majid Alloush will premiere at this year's festival. Last year, the two received a start-up funding of Dh25,000 to produce their short film. Titled Synopsis: Terrain Ahead, the experimental documentary explores the impact of humans on the UAE coastline over the last 100 years.
RAKFAF has also established new partnerships with other art organisations in the UAE, namely Art Dubai and NYUAD's Arts Centre. Hala Khayat, Art Dubai's regional director, will present a talk during the festival, while NYUAD Arts Centre will host a virtual workshop by musician and ethnomusicologist, Ghazi Al Mulaifi.
In a statement, Sheikh Saud bin Saqr Al Qasimi, ruler of Ras Al Khaimah, highlighted how art can bring community together: “2020 was indeed the most challenging of years for our community and this year’s festival emerges at a crucial time, early in the new year as our community looks to new beginnings, and with an exciting and enriching programme presented around the theme of hope – a theme that seems so relevant in these unprecedented times and one that explores the strength and compassion that holds our community together.”
RAKFAF will run until April 3.
More information can be found on rakfinearts.ae
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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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
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Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
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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.
