AlJadidah is the recently opened "new" town in Saudi Arabia's AlUla heritage area as a pedestrian-only arts, culture and dining destination near the Old Town.
The walkable area will host a year-round calendar of art attractions, galleries and events, including the ongoing 10-day AlUla Performing Arts Festival.
See photos of the festival in the gallery above.
The festival is on until February 22, with a programme that includes a dance show led by the Italian Dance Company Sanpapie, plus theatre shows, poetry demonstrations, music concerts and acrobatic performances from 5pm to 11pm, every day.
"It's lovely to see the combination of locals and tourists enjoy the performance," Saudi artist Shaker Kashgari, who is hosting a live calligraphy show throughout the festival, tells The National. "I'm doing a live show which combines different Arabic words or letters with lines and shapes, using colours such as red, blue and green."
Another participating artist is Deya Rambo, who has taken graffiti culture to AlUla, and Saudi artist and sand painter Alaa Yehya, who is putting on a performance that will tell the story of the ancient city's history.
The first Italian documentary photography festival Cortona on the Move is also taking place in the area, with exhibition Past Forward ― Time, Life and Longing, curated by Saudi visual artist Kholood Al-Bakr, featuring the work of 19 artists from around the world, including Saudi photographers.
See photos of AlUla's Old Town:
The pedestrian-friendly area is also home to the world’s largest hand-painted carpet lines and adorned with murals. It sits on the edge of AlUla Oasis overlooking AlUla's Old Town.
AlJadidah is centred around five town squares. Muayada Square is the area to find food, as a range of dining experiences, including a local vegan restaurant called Moon Shell, are located there. In the evening, the walkway here comes alive with street food stalls.
Art Square is a hub for art and design galleries, as well as the newly launched Cinema ElHoush, AlUla's first arthouse cinema where film enthusiasts can view a curated selection of independent films from Cannes and Venice film festivals, as well as Saudi and Arabic films.
Qanat Square is where the international and local fashion brands are, while Oasis Square is the intersection between the old and new village, ofering a nail art spa, a barber shop for men, live entertainment with a stage for musicians to perform daily and Italian restaurants such as Circolo and La Pisa Cafe.
The precinct is also filled with art treasures, including an installation by local artist Saeed Gamhawi called My Mother's Rug, which uses projections of rugs on sand "as a symbol of hospitality".
More information is at experiencealula.com
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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
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