Robot artist Sophia, whose first artwork goes up for auction on Wednesday, says she draws inspiration for her work from people and is open to future creative partnerships with humans.
A digital artwork by the Hanson Robotics humanoid, in the form of a non-fungible token (NFT), is to be auctioned in the first sale of such pieces created jointly with artificial intelligence.
NFTs, a digital signature saved on blockchain ledgers that allow anyone to verify the ownership and authenticity of items, have become the latest investment craze, with one artwork selling this month for nearly $70 million.
"I hope people like my work, and the humans and I can collaborate in new and exciting ways going forward," Sophia said from her Hong Kong studio.
Sophia, who was unveiled in 2016, produced her art in collaboration with Italian digital artist Andrea Bonaceto, 31, known for her colourful portraits, some of which depict famous people, such as Tesla's chief executive, Elon Musk.
The robot has combined elements from Bonaceto's works, art history and her own physical drawings or paintings on various surfaces multiple times in a process her creator David Hanson describes as "iterative loops of evolution".
"We use transformer networks and genetic algorithms in my art, and other kinds of computational creativity," Sophia added. "My algorithms output unique patterns that never existed in the world before. So I think the machines can be creative."
Called Sophia Instantiation, the digital work is a 12-second MP4 file showing the evolution of Bonaceto's portrait into Sophia's digital painting, and is accompanied by a physical artwork, painted by Sophia on a printout of her self-portrait.
After the auction, Sophia will interact with the successful bidder, to study their face, and add a final inspired brushstroke to the artwork.
This will serve, says Hanson, "to make it a unique artwork encompassing data of the new owner and that personal connection, at that moment in time".
Bonaceto said the collaboration aimed "to make a statement in the art world and even the technology world", heralding a new road on which AI robots and humans can collaborate.
I hope people like my work, and the humans and I can collaborate in new and exciting ways going forward
Sophia's art could be "a very, very important historical piece", said Pablo Fraile, an art collector fom Miami and an early buyer of Beeple, as American artist Mike Winkelmann, creator of the NFT work sold this month for millions, is known.
"It's the first time these ideas are put together."
It would pave the way for more innovation in the AI art space, he added.
The US IV Gallery will represent Sophia as an artist and promote her.
"Sophia has that unlimited freedom, like a 5-year-old has, and no restrictions to what she can do," said gallery director Vincent Harrison. "It's fascinating to see this new way to create."
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Captain Marvel
Director: Anna Boden, Ryan Fleck
Starring: Brie Larson, Samuel L Jackson, Jude Law, Ben Mendelsohn
4/5 stars
Results
Male 51kg Round 1
Dias Karmanov (KAZ) beat Mabrook Rasea (YEM) by points 2-1.
Male 54kg Round 1
Yelaman Sayassatov (KAZ) beat Chen Huang (TPE) TKO Round 1; Huynh Hoang Phi (VIE) beat Fahad Anakkayi (IND) RSC Round 2; Qais Al Jamal (JOR) beat Man Long Ng (MAC) by points 3-0; Ayad Albadr (IRQ) beat Yashar Yazdani (IRI) by points 2-1.
Male 57kg Round 1
Natthawat Suzikong (THA) beat Abdallah Ondash (LBN) by points 3-0; Almaz Sarsembekov (KAZ) beat Ahmed Al Jubainawi (IRQ) by points 2-1; Hamed Almatari (YEM) beat Nasser Al Rugheeb (KUW) by points 3-0; Zakaria El Jamari (UAE) beat Yu Xi Chen (TPE) by points 3-0.
Men 86kg Round 1
Ahmad Bahman (UAE) beat Mohammad Al Khatib (PAL) by points 2-1
Men 63.5kg Round 1
Noureddin Samir (UAE) beat Polash Chakma (BAN) RSC Round 1.
Female 45kg quarter finals
Narges Mohammadpour (IRI) beat Yuen Wai Chan (HKG) by points.
Female 48kg quarter finals
Szi Ki Wong (HKG) beat Dimple Vaishnav (IND) RSC round 2; Thanawan Thongduang (THA) beat Nastaran Soori (IRI) by points; Shabnam Hussain Zada (AFG) beat Tzu Ching Lin (TPE) by points.
Female 57kg quarter finals
Nguyen Thi Nguyet (VIE) beat Anisha Shetty (IND) by points 2-1; Areeya Sahot (THA) beat Dana Al Mayyal (KUW) RSC Round 1; Sara Idriss (LBN) beat Ching Yee Tsang (HKG) by points 3-0.
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The Matrix Resurrections
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Stars: Keanu Reeves, Carrie-Anne Moss, Jessica Henwick
Rating:****
UAE currency: the story behind the money in your pockets
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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BORDERLANDS
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Panipat
Director Ashutosh Gowariker
Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment
Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman
Rating 3 /5 stars
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The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
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The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright
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
ACL Elite (West) - fixtures
Monday, Sept 30
Al Sadd v Esteghlal (8pm)
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Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)
Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)
TICKETS
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
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