• Street artist JR has reinterpreted the facade of a Florence palazzo with one of his signature optical illusions, appearing to open up the building. AFP
    Street artist JR has reinterpreted the facade of a Florence palazzo with one of his signature optical illusions, appearing to open up the building. AFP
  • 'La Ferita' reveals a vision of an interior at once real and imaginary achieved with a black-and-white photographic collage. AFP
    'La Ferita' reveals a vision of an interior at once real and imaginary achieved with a black-and-white photographic collage. AFP
  • The installation will be on view until August 22. AFP
    The installation will be on view until August 22. AFP
  • Viewers can glimpse well-known works inside the exposed galleries, such as Botticelli's 'The Birth of Venus'. Reuters
    Viewers can glimpse well-known works inside the exposed galleries, such as Botticelli's 'The Birth of Venus'. Reuters
  • The piece was designed as a statement on accessibility to culture during the Covid-19 pandemic. Reuters
    The piece was designed as a statement on accessibility to culture during the Covid-19 pandemic. Reuters
  • The piece can be view on the exterior of Florence's Palazzo Strozzi. Reuters
    The piece can be view on the exterior of Florence's Palazzo Strozzi. Reuters

Street artist JR offers glimpse 'inside' Italy's Palazzo Strozzi with new optical illusion


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With Italy's museums once again closed, French street artist JR has provided an art-starved public in Florence with a museum opening – literally.

La Ferita (The Wound), the artist's latest work, is a black-and-white mural depicting a gaping hole cut into the side of Florence's Palazzo Strozzi, known for its contemporary art exhibits.

Beyond the rubble, the viewer glimpses some of the Renaissance city's best-known works inside the exposed galleries, such as Botticelli's The Birth of Venus.

"It's a message that's coming at a moment when we need an opening to the museums," JR said as the work was unveiled on Friday. The public art might bring some relief "before the real museums open", he said.

The artist is known for plastering huge, black-and-white photographs – usually faces of unknown people in close-up – on the sides of buildings and walls in locales as diverse as the West Bank, the favelas of Rio de Janeiro or the border between Mexico and the US.

The strict restrictions imposed across much of the world one year ago to deal with the coronavirus did not sap JR's creativity, although he acknowledged that "no one can be inspired by the quarantine, that's for sure".

"Every constraint for an artist is good in that it pushes us to think, to invent and rethink, and if that's not the role of the artist than what is?" he said, adding that he views the pandemic as "an extra challenge".

French contemporary artist JR poses in front of his art installation on the facade of Strozzi Palace. Reuters
French contemporary artist JR poses in front of his art installation on the facade of Strozzi Palace. Reuters

With his latest work, which is free of human subjects, he hoped to "involve people in the creative process".

The best position for viewing the work, which was commissioned by the Palazzo Strozzi Foundation and takes up half of one side of the 15th-16th-century palace, is not straight on but from across the street, JR said, inviting viewers to find it spontaneously by meandering around the plaza.

Travel both within Italy and into the country from overseas is currently tightly restricted owing to Covid-19 rules, but the artwork will be on show until Sunday, August 22.

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Fixtures

Opening day Premier League fixtures for August 9-11

August 9

Liverpool v Norwich 11pm

August 10

West Ham v Man City 3.30pm

Bournemouth v Sheffield Utd 6pm

Burnley v Southampton 6pm

C Palace v Everton 6pm

Leicester v Wolves 6pm

Watford v Brighton 6pm

Tottenham v Aston Villa 8.30pm

August 11

Newcastle v Arsenal 5pm

Man United v Chelsea 7.30pm

 

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

The specs

Engine: Two permanent-magnet synchronous AC motors

Transmission: two-speed

Power: 671hp

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Price: from Dh437,900 

On sale: now

At Eternity’s Gate

Director: Julian Schnabel

Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen

Three stars

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

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

Living in...

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.

Heather, the Totality
Matthew Weiner,
Canongate 

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