ABU DHABI // Their work, intricately detailed and thought-provoking, places them at the forefront of the new wave of Emirati artists to come out of Abu Dhabi.
Three trees, created using hundreds of coloured nails, line a white wall. Hundreds of objects, designed to look like tiny, faceless Emirati men and women, hang from the ceiling of one of the corridors and were inspired by Golconda, a painting by the surrealist René Magritte.
But for all their efforts, the installations in the A World of Marks exhibition that have been painstakingly created by a small group of Zayed University students will be taken apart in less than a week. Their only audience is other students and faculty members.
"I feel bad because it's the first time I feel like I've produced something really big," said Hamda al Romaithi, 23.
In her third year working towards a visual art degree, Ms al Romaithi was given an entire room for her installation, which she calls India Through My Eyes. Enter the room, designed to resemble the interior of an Indian home, and an explosion of vivid oranges, pinks and greens greets visitors. Framed pictures of Indian celebrities and famous sights adorn the walls. An incense stick burns on a shelf, while crackly Indian music seeps out from an old radio.
In the middle of the floor, a young Indian woman - one of the workers at the university - studiously strings together small white flowers to put in her hair. For these workers, this is much more than just a piece of art.
"One day, I came here in the morning, and I saw one of the workers burning incense and taking part in some sort of ritual," Ms al Romaithi said. "I was really touched and wanted to cry, because for them it's more than art. They feel like they're in their home.
"This is something precious to them, and when I see their faces, I feel like my work has been a success. So it's really sad that it's just for the uni."
The success of Ms al Romaithi's biggest art project to date has resulted in an extension of the exhibit. But the little part of India she has recreated, she added, would have to come down on Thursday.
For all the artists, there is no longevity to these works.
Dr Rex Taylor, the associate provost, said it was not a problem that would occur again, as the university will gain space when it moves to its new campus in Khalifa City, in August. "These students are part of a new wave of Emirati artists who need nurturing so that they can break on to the international stage," he said.
The university has plans to open its own gallery at the larger campus.
"For the students in this exhibition, it's a pity that this new facility did not come sooner, because the pieces currently on view will have to come down."
It was a thought echoed by Dr Justin Thomas, an assistant professor of psychology at the university. "Each year, around June, it's like the campus just explodes with colour, beauty and meaning," he said. "It's kind of like a man-made spring, where the fertile imaginations of creative students have given birth to all manner of installations, artefacts and visuals."
Describing some of the installations as breathtaking, some as controversial and others with a touch of humour, Dr Thomas said it was a shame people outside the university would not be able to experience the work.
"This is truly an enriching exhibit that just seems to get wilder and more dazzling each year."
For the students whose work is still on display, the future is bright.
"We have a responsibility," said Salma Ali al Hashmi, a fourth-year graphic design student whose installation, a world of marks, is made up of 132 images created using ink, thread, and henna.
"Maybe before people didn't give the scene that much attention, but with Art Dubai and everything happening on Saadiyat Island, I think we really need to show ourselves," said the 20-year-old student.
"It's not like we're just showing foreign art. This is our country. We need to show people that we're here, and we kind of need to show our work off a little bit."
zalhassani@thenational.ae
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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
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
