Al Mureijah Square. Courtesy Sharjah Art Foundation
Al Mureijah Square. Courtesy Sharjah Art Foundation
Al Mureijah Square. Courtesy Sharjah Art Foundation
Al Mureijah Square. Courtesy Sharjah Art Foundation

Sharjah Biennial postponed for second time to 2023


Alexandra Chaves
  • English
  • Arabic

Sharjah Biennial 15 (SB15) has been postponed to February 2023, the Sharjah Art Foundation (SAF) announced on Tuesday.

"Reflecting on the relentless devastation of Covid-19 in many parts of the world, as well as the uneven access to vaccines and restrictions to travel still in place, SAF has made the decision to open Sharjah Biennial 15 in 2023," said the foundation's director and biennial curator Hoor Al Qasimi.

Our goal is to give artists and our audiences the necessary time to tend to what is most urgent around them.

"Our goal is to give artists and our audiences the necessary time to tend to what is most urgent around them. We hope to be able to gather in Sharjah once again with renewed energy and appreciation for the way art can bring complex questions into focus," she said.

It is the second time that the event has been rescheduled, along with the annual March Meeting, a convening of artists, curators, historians and critics to discuss issues in contemporary art.

In 2020, the March Meeting was moved to 2021 and the Sharjah Biennial to 2022 owing to the pandemic. The former – which marked the beginning of SB15's programming – went ahead this year with the theme Unravelling the Present, with the sessions held virtually and recently made available online.

For SB15, the foundation will feature 30 major commissions by artists, including John Akomfrah, Kader Attia, Destiny Deacon, Bouchra Khalili, Doris Salcedo, Yinka Shonibare, Hajra Waheed, Carrie Mae Weems, among others. Their new commissions will be presented alongside works by international artists, with the full list expected to be announced in 2022.

Themed under Sharjah Biennial 15: Thinking Historically in the Present, the show has been conceived by the late Nigerian curator, art critic and writer Okwui Enwezor and SAF director Al Qasimi.

Before his death in March 2019, Enwezor had already started formulating his vision for the biennial around 2018, when he left the Haus der Kunst museum in Munich. The intention of SB15 was to rethink the biennial model and reflect on SAF's own history and evolution as the institution that has been running the exhibition for years.

"These commissioned artists build on Enwezor's vision that transformed how we understand and engage with contemporary art and its institutions. Although he worked with many of these artists, I felt it was important to include other voices that bring his proposal into our immediate present and leverage the critical role that he believed the Sharjah Biennial could play in this endeavour," Al Qasimi said.

Though the first Sharjah Biennial took place in 1993, it was in 2003, when Al Qasimi took over as curator and artistic director, that the programming expanded to look at more contemporary and international artists. After the establishment of SAF in 2009, the foundation has made the biennial one of its core initiatives.

To realise the biennial, Al Qasimi is also collaborating with a group of curators and art historians labelled the SB15 Working Group, which include curators Tarek Abou El Fetouh, who had previously worked on Abu Dhabi Art’s performance programme, and Octavio Zaya, as well as academics Salah M Hassan, Ute Meta Bauer, Chika Okeke-Agulu.

They are also collaborating with members of the advisory committee, which includes architect David Adjaye and Christine Tohme, director of Beirut's Ashkal Alwan, The Lebanese Association for Plastic Arts .

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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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MATCH INFO

Barcelona v Real Madrid, 11pm UAE

Match is on BeIN Sports

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

MATCH INFO

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29

MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

MATCH INFO

Inter Milan 1 (Martinez 18' pen)

Juventus 2 (Dybala 4', Higuain 80')

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

RESULT

Bayern Munich 5 Eintrracht Frankfurt 2
Bayern:
 Goretzka (17'), Müller (41'), Lewandowski (46'), Davies (61'), Hinteregger (74' og)    
Frankfurt: Hinteregger (52', 55')