My 11-year-old self was drawn to a halt the first time I saw Helen Khal’s work. The sheer colour and lucid transparency of these luminous paintings hanging in the home of our first-floor neighbours drew me in. I felt butterflies in my stomach. Their radiance felt illuminating and, in retrospect, I think I saw myself in them. That light that emanated from Helen’s paintings felt like it mirrored an emotional state, an inner light.
I was an impressionable child. Sensitive to a fault and terribly shy, my progressive parents believed I ought to channel, or rather release, my emotions in a creative manner. My mother noted my fondness for plasticine and paints, and promptly bought me an easel, which she placed in the laundry room on our building’s rooftop.
My new makeshift studio overlooked a dazzling vista of Ras Beirut, the "tip of Beirut" that boasted the red brick roofs of the American University of Beirut, tufts of pine trees and the azure Mediterranean Sea.
A cacophony of sounds rose from Makdisi Street below, a main artery of Hamra, Beirut's bustling district known for its fashion stores, cafes, bars, restaurants and hotels. Hamra was where the cultural intelligentsia gathered – Helen Khal and fellow artists Huguette Caland, Aref El Rayess and others included.
Those days of the 1960s were gold. Beirut was vibrant, alive, a tourist destination and a capital of the Arab world that celebrated visual and performing arts, literature, film, fashion, gastronomy and more.
The city was teeming with artistic potential; local, American, British and French cultural centres competed on what to show, leaving enthusiasts overwhelmed with choices. Helen was very much a part of that scene, largely because she was a first-rate painter who showed her work regularly (for the first time at Galerie Alecco Saab in Beirut in 1960 at the behest of her friend El Rayess), but also because she was a gallerist, an arts professor, author and critic.
Helen was born in Allentown, Pennsylvania, USA in 1923 and was of Lebanese descent. In 1946, she studied at the Lebanese Academy of Fine Arts, Alba and during this time, met and married Yusuf al-Khal, a Lebanese-Syrian poet, journalist and publisher. The couple moved to New York in 1948 where Yusuf worked for the United Nations as a journalist and Helen pursued studies at the Art Students League. They returned to Beirut in 1955.
In 1963, Helen established Gallery One, Beirut’s foremost gallery, and by this time, I’d learnt the basics of drawing and painting after my mother enrolled me at the Sami Salibi School of Fine Arts on Sadat Street in Ras Beirut.
Two years later, my parents called on Helen to give me painting classes. And so, my weekly "rooftop" art classes began. Always with a cigarette in her hand, Helen was mostly observant and sometimes to explain something, she would paint it instead of verbalising it. I learnt a lot about how to channel and focus my emotional experiences through colour treatment. The objective was to help me bring out what I wanted to say through art.
She was a woman with so much passion for living and light, but who did not dwell in darkness though her life was dark
Helen was so witty and extremely open, but simultaneously reserved. I felt this discretion, a sort of distance; after all, ours was a relationship and process that was ultimately all about feelings and intuition, so how could I not sense her self-preservation?
I detected pain, and later learnt its source – her divorce and her husband forbidding her from seeing their two sons. She was a woman with so much passion for living and light, but who did not dwell in darkness though her life was dark. She had the presence of a mountain, a beautiful face etched with life and an energy that was so vivacious.
I graduated high school, and my sister suggested that I pursue architecture at AUB because I enjoyed geometry and art. The university was academically excellent, and even better socially.
This was the late 1960s, a glorious time for social and political change marked by student revolts, hippie culture, The Beatles, The Rolling Stones, nationalistic identities and the Palestinian issue.
And there were these giants, Helen, Huguette Caland, artist and professor John Carswell and others – figures whose dynamism was palpable. They were stars and I felt that I was light-years away from such a constellation.
Architecture wasn’t working out for me. I dropped it and compounded by my highly academic familial legacy, felt like a total failure. I chose fine arts, much to the delight of my family who felt that I had found my calling.
It was the best decision I made, and luckily, I took more classes with Helen, who taught at AUB from 1967-1976 (and at the Lebanese American University from 1997-1980) and also wrote for The Daily Star and Monday Morning. I felt that familiar connection in myself and with her again, and in her classes, she let us be, paying careful attention to each of us, always remaining in the background and guiding us on this journey of self-discovery.
I wanted to achieve the transparency in her painting, and asked Helen if we could freestyle. She agreed. I created a painting that came from the depths of my soul, built it from scratch, primed and stretched the canvas and then painted a veiled woman. Why would I paint a veiled woman in the 1960s? An art therapist asked me if the veil was not literal, but psychological, and a lightbulb went on.
I realised I used transparency to talk about inner life, to unveil, and my focus has since been about unveiling emotions. Helen included that painting (now with my niece) in a student show, which attracted the attention of several instructors who were curious about my development. I felt suddenly reborn, and I owe it to Helen, who allowed me to be, to discover myself.
My life has been an exercise in self-discovery and my paintings are a testament to that.
The thing is, it never stops. Helen taught me to chase butterflies in my stomach.
Remembering the Artist is our series that features artists from the region
Five films to watch
Castle in the Sky (1986)
Grave of the Fireflies (1988)
Only Yesterday (1991)
Pom Poki (1994)
The Tale of Princess Kaguya (2013)
Biog
Age: 50
Known as the UAE’s strongest man
Favourite dish: “Everything and sea food”
Hobbies: Drawing, basketball and poetry
Favourite car: Any classic car
Favourite superhero: The Hulk original
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Zayed Sustainability Prize
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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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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MATCH SCHEDULE
Uefa Champions League semi-final, first leg
Tuesday, April 24 (10.45pm)
Liverpool v Roma
Wednesday, April 25
Bayern Munich v Real Madrid (10.45pm)
Europa League semi-final, first leg
Thursday, April 26
Arsenal v Atletico Madrid (11.05pm)
Marseille v Salzburg (11.05pm)
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
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.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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