There are those who like to think outside the box. Abhishek Hazra prefers to wear it.
Blinking through huge black-framed specs, an enormous rucksack dwarfing his small frame, it is easy to imagine that he has somehow got lost on his way to a technology conference and wandered into Art Dubai by mistake, then decided on a whim to sign up for one of the artists' tours. And yet, as a group of stragglers waits for the first tour to begin, Hazra among them, it slowly dawns on them: he is the tour.
Perhaps it is the moment when he clears his throat and, with some ceremony, takes a battered cardboard box from the hands of his eager 17-year-old assistant Raunak Datt.
Perhaps it is when, with a flourish, Hazra produces a loudspeaker from inside the box. Or perhaps it's when he upends the box and puts it on his head.
"Welcome," says a muffled voice through a hole cut in the front of the cardboard, "to the Cantor Dust Touring Machine."
And there it is. There had to be a maths nerd in there somewhere.
Cantor Dust, to the uninitiated, is a multi-dimensional fractal figure. Picture a black square. Divide it into nine smaller squares and paint all the squares that aren't on a corner white. Then repeat the process for each of those corner squares. Keep doing that and you'll create a pattern of infinite detail, a pattern which is incidentally found in the rings of Saturn.
And the touring machine? Besides being a mathematician, Hazra is a comedian too: "It's a play on words on the Turing machine," he explains proudly.
The Turing machine, in case you didn't know, is a design for one of the simplest computers possible. Invented in the 1930s by Alan Turing, it consists of a reading head that can manipulate symbols on a strip of paper. Despite its simplicity, in theory the Turing Machine can be made to emulate any computer programme there is.
Hazra, 33, a graduate of the Srishti School of Art, Design and Technology in his native Bangalore, sees it as his job to marry technology and art through animated short films and performance pieces.
In Cantor Dust Man, a 2009 avant- garde musical which never quite made it onto the big screen, a long-forgotten scent leads its protaganist to "an overwhelming sense of the plurality of his being". By reincarnating Cantor Dust Man as an Alan T[o]uring machine, Hazra is pushing the boundaries of his world to take art to new limits.
In other words, he walks around galleries with a box on his head giving memorised descriptions of the artworks on display. As he ploughs through Art Dubai's exhibition halls, Datt places a guiding hand on his arm and a female helper named Yuvika Gupta barks: "Left! Right! Ten steps forward!" with the ferocity of a drill sergeant.
The best kind of performance art depends on its audience's reactions. After each gallery Hazra urges his ragtag entourage to suggest the next destination. The exercise quickly devolves into a comedy of errors as he and his helpers try to navigate a path, followed by their shuffling disciples; it's certainly a new spin on the blind leading the blind.
"That bearded German ... didn't write: 'The state will wither away' but rather that 'the state will float away into temporary autonomous zones and into mobile mini-states powered only by coloured aerosols," he says by Galerie Chantal Crousel.
Bearded German? Isn't this supposed to be a Parisien gallery? And what on earth is he on about? The members of the party exchange startled looks, which quickly morph into knowing nods and wry smiles, each reluctant to appear ignorant. It was, after all, this or a lecture on The Social Dimensions of Men's Hairstyling in Kuwait and Beyond.
"My mortifying gaze renders all process into artefacts, into products," he declares by Dubai's The Third Line gallery.
Serra Pradhan from New York's Marianne Boesky gallery looks alarmed as Hazra blunders toward her. She defensively steps in front of the showpiece Cenotaph for Two, a giant $65,000 Diana al Hadid sculpture taking pride of place in the middle of her stand.
"People tripping over the artwork is a constant worry," she frets, "and that's even the ones without boxes on their heads."
It's an occupational hazard for Hazra, though; this being a contemporary fair, there are numerous objets d'art scattered on the floor, huge Alexander Calder-style mobiles swinging from the beams and obstacles at every turn.
Which could explain what happens next. Hazra becomes the Pied Piper of the fair and his entourage suddenly mushrooms from a handful of followers to a small crowd.
Whether they are trailing him out of curiosity or in gleeful anticipation of him stumbling and taking down a Shezad Dawood, is not clear, but there is a sizeable gathering photographing, tweeting and filming his progress as he fumbles his way, arms outstretched.
The tour soon becomes an Allan Kaprow-style happening. Hazra's patter is scripted but his audience's reaction isn't, and the bemused expressions of his onlookers becomes part of the spectacle. As Kaprow wrote in his essay Happenings in the New York Scene: "Visitors to a happening are now and then not sure what has taken place, when it has ended, even when things have gone 'wrong'. For when something goes wrong, something far more right, more revelatory, has many times emerged."
By now Yasmeen Abuamer has given up listening to Hazra and is convulsed with laughter as she watches the crowd's baffled reactions. Lana Nahawi, 33, seems determined not to let on that she is none the wiser and maintains an air of studied interest.
Hazra gets to put the theory into practice at the Mario Mauroner Contemporary Art gallery from Salzburg: "The cosmic dust that has settled on the black surface has been painstakingly collected from the apartment of that man in Moscow who flew into outer space from his single bed," he says of a Jan Fabre Bic-art piece on show.
"No, it hasn't," the gallery's Judith Radlegger says crossly. "It was actually the artist scribbling on a photo with a ballpoint pen."
Hazra is unfazed and insists that his spiel was never meant to be an accurate representation of the artworks. "This is a send-up of the notion of artists' tours," he says. "Does the artist know more than the next person? It is something I personally don't believe in."
He takes the Turing analogy through to its conclusion. "There are some galleries where I say nothing at all," he explains, "and that is where there is an error in my computer."
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
Company%20profile
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel
Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
More from Neighbourhood Watch:
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
The%20specs%3A%202024%20Mercedes%20E200
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RESULTS
6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)
6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill
7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby
7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer
8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill
8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass
9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby
The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814