'Deranged' by Shamsa Al Omaira.
'Deranged' by Shamsa Al Omaira.
'Deranged' by Shamsa Al Omaira.
'Deranged' by Shamsa Al Omaira.

There's no holding back Mottahedan Projects


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Without Hope Without Fear

Away from the main gallery drag, and with a frontage that blends into the industrial patina of Al Quoz, Mottahedan Projects is certainly discreet. It opened during Art Dubai without the near-mandatory lavish launch or barrage of press releases.

So, it's amid this air of discretion that we check out the gallery's Dubai debut - Without Hope Without Fear,an exhibition title that riffs on the 16th-century painter Caravaggio's savant motto for his roller-coaster life.

"Artists who do unconventional things are the ones that make it," says Matt Mottahedan, the director and curator of the new space and anactive collector in London. "To be unconventional in your work demands that you have no fear."

With that in mind, Mottahedan has assembled a handful of artworks by Western and Middle Eastern artists who, he feels, are striking out for this hinterland. And there's some decent work on show here.

Take Tala Madani, a US-based Iranian artist, who uses stop-motion animation to bring to life the balding men she paints on canvas. In each of the video works, created last year, the clownish exploits of her men beginwith a cartoon-like absurdity - hurling hammers at each other, pushing each other in front of trains - only to climax in a discordant note of graphic violence.

Likewise, Reza Aramesh's sculpture, Action 125, is a visceral if familiar addition (with works in a similar series exhibited last year in Dubai). It is a wooden sculpture of a man in beat-up blue jeans lying on the floor with his hands behind his back. His eyes glisten at us with polychrome paint.

The Iranian artist is known for black-and-white images that depict non-professional actors "restaging" scenes from war photography and reportage. By extension, Aramesh has used all the visual motifs of European religious sculptures from its golden age in the 18th century (working with an atelier in the Italian Alps, one of the remaining few that specialises in this polychrome style of sculpture) to recreate a scene from Abu Ghraib prison in Iraq. The work carries ideas about martyrdom and the media.

Then there are the western artists: an amazing work by Matthew Monahan stands out. The American artist creates sculptures out of the most banal materials such as packing foam and fibreglass. The figure encased in this vice-like time capsule of detritus looks like remains that archaeologists might dig up in 300 years and say: "Ah, he was of the 21st century".

There are also a couple of pieces by Carroll Dunham from the 1990s that, despite the sweating colours of The Second Green Planet (a sort of snotty global apocalypse), show a relatively less abrasive side of the artist compared to his recent work. Look out as well for the collages by Lara Schnitger.

A lot of these pieces come from Mottahedan's personal collection, and he explains that the exhibition is about showing that engagement and interests can be global and need not be restricted by geography. While this isn't the most original of ideas, it's still good to see some of these pieces rolled out in Dubai.

But the problem lies in this opening show's discreetness. There are no labels and no catalogues. The exhibit space feels a little like an airy showroom as a result; totally at odds with the high-minded ideas that its curator posits. Passing traffic, I suspect, will leave curious but bewildered by what they've just seen.

It's still in its early days, and the gallerist insists that after summer the space will launch with appropriate pomp. Judging by what we've seen, there's more hope than fear at this stage.

• Mottahedan Projects, Al Quoz, Dubai, until June 21

Deer in the Headlights

A living room in which the furniture eerily rocks, a row of miniature Louis XVI chairs warped and dismembered, and a performance piece on opening night in which a model brandishing a lampshade on her head disturbed Abu Dhabi's assembled gallery goers - Shamsa Al Omaira's first solo show, Deer in the Headlights, sets a tone of unsettling domesticity. "These pieces speak about what happens when we restrain our personality," she says. "That's the struggle that we as human beings have. It's very frustrating."

Al Omaira's work is currently at Ghaf Art Gallery, ahead of her graduation from Zayed University's Visual Arts programme this summer. There's a stridently conceptual slant to what she's showing, but it also isn't simply a jumble of found objects and attached significance. The artist has designed these ominously swinging rocking chairs (powered by an off-puttingly obvious battery) and she designed the dress that the model was wearing at the impromptu opening night performance. Everything has been altered and shaped, and several of these pieces are driven with smart, developed ideas.

"I love the history of objects," she says. "The chairs that I work with all have a certain history to them, a lot based on French antiques and quite rare to find in shops."

Al Omaira explains that each piece of furniture (from the doll's house variety that she's tortured and attached like trophies to the wall, through to the eerie rockers) is a personification of individual histories as they are shaped by external factors.

Of the opening night performance she says: "A lampshade is used to diffuse the light - it's a metaphor about being concealing or diffusing your personality. I'm from a society where everyone knows everyone. Sometimes I want to be that person."

Keep an eye out for the paintings on stretched fabric - again, more chairs. But they offset the installation works to create a coherence and togetherness in the exhibition that looks promising.

Ghaf Art Gallery, Al Khaleej Al Arabi Street, Abu Dhabi until Thursday

1. Mottahedan Projects, Al Joud Centre, Sheikh Zayed Road, Dubai 04 380 5525, rene@mottahedan.com, www.mottahedan.com, Saturday to Thursday, 11am-3pm

2. Ghaf Art Gallery, Al Khaleej Al Arabi Street, Abu Dhabi, 02 665 5332, ghafgallery@gmail.com, www.ghafgallery.blogspot.com, Saturday to Thursday, 10am-9pm

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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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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Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

The biog

Name: Dr Lalia Al Helaly 

Education: PhD in Sociology from Cairo

Favourite authors: Elif Shafaq and Nizar Qabbani.

Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,

She loves the beach and advises her clients to go for meditation.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat