• Though the Teeter Totter Wall project was brief – the installation was only up for 40 minutes – but it was seen by judges as 'symbolically important'. AFP
    Though the Teeter Totter Wall project was brief – the installation was only up for 40 minutes – but it was seen by judges as 'symbolically important'. AFP
  • A Mexican soldier walks in front of families on the US-Mexico border. AFP
    A Mexican soldier walks in front of families on the US-Mexico border. AFP
  • The installation Teeter Totter Wall has been awarded London's Design Museum Design of the Year. AFP
    The installation Teeter Totter Wall has been awarded London's Design Museum Design of the Year. AFP
  • The installation was created by architecture studio Rael San Fratello in July 2019. AFP
    The installation was created by architecture studio Rael San Fratello in July 2019. AFP
  • American and Mexican families play with seesaws as part of the Teeter Totter Wall project. AFP
    American and Mexican families play with seesaws as part of the Teeter Totter Wall project. AFP
  • The installation allowed children on both sides of the border to play with the seesaws. AFP
    The installation allowed children on both sides of the border to play with the seesaws. AFP
  • The work had been more than a decade in the making. AFP
    The work had been more than a decade in the making. AFP

Teeter Totter Wall: Pink seesaws at US and Mexico border awarded Design of the Year


Alexandra Chaves
  • English
  • Arabic

The Teeter Totter Wall, a trio of bright pink seesaws installed between the US and Mexico border, has been named Design of the Year 2020.

Created by architecture studio Rael San Fratello in July 2019, the installation allowed children on both sides of the border to play with the seesaws, despite being divided by a metal bars that comprise the wall.

The prestigious Design of the Year award, also known as Beazley Designs of the Year, is organised by London’s Design Museum.

Though the Teeter Totter Wall project was brief – the installation was only up for 40 minutes – it was seen by judges as “symbolically important”. Razia Iqbal, a chairperson for the Design Museum judges, noted that the work “talked about the possibility of things; that all kinds of things are possible when people come together with great ideas and determination".

A Mexican soldier walks in front of families on the US-Mexico border. AFP
A Mexican soldier walks in front of families on the US-Mexico border. AFP

The work had been more than a decade in the making. The idea came to Ronald Rael, an architecture professor at the University of California, Berkeley, and Virginia San Fratello, a design professor at San Jose State University, after the passing of the Secure Fence Act of 2006, which authorised the construction of hundreds of kilometres of fencing along the border.

Set up in El Paso, Texas, and Juarez, Mexico, Rael and San Fratello worked with a Mexican community collective to secretly assemble the seesaws and avoid the watchful eye of border patrol.

The installation gained international attention when they were unveiled, particularly in light of the Trump administration’s efforts to erect more border walls and his controversial migration separation policies.

The use of the colour pink was also significant, referring to the femicide memorials in Juarez.

Five other winners were awarded under the categories of architecture, digital, fashion, graphics and product. Among them was Impossible Foods, which won the product category for its development of the Impossible Burger 2.0, and Telfar under fashion for its design of the Telfar Bag, a vegan leather bag.

The graphics prize went to Alissa Eckert and Dan Higgins, who designed the 3D rendering of Sars-Cov-2, the image that shows the coronavirus with its grey spherical body and bright red spikes. The rendering was commissioned by the US Centres for Disease Control and Prevention (CDC) as way to enlighten people on the pandemic.

"Eckert and Higgins give the virus a beautiful yet threatening form," the Design Museum said.

The People's Choice went to brick arches made by protesters leading the pro-democracy movement in Hong Kong. The simple structures, made from stacking ordinary bricks together to form an arch, were used as roadblocks against police vehicles.

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

PAST 10 BRITISH GRAND PRIX WINNERS

2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)

The rules on fostering in the UAE

A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
  • not be younger than 25 years old
  • not have been convicted of offences or crimes involving moral turpitude
  • be free of infectious diseases or psychological and mental disorders
  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
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Directed by: Jeethu Joseph

Starring: Mohanlal, Meena, Ansiba, Murali Gopy

Rating: 4 stars

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How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Joker: Folie a Deux

Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson

Director: Todd Phillips 

Rating: 2/5

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Haemoglobin disorders explained

Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

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Starring: Jack Black, Jennifer Coolidge, Jason Momoa

Rating: 3/5

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Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: AF Mekhbat, Antonio Fresu, Ernst Oertel

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