Bernard Frontero, director of Alliance Française of Dubai. Victor Besa for The National.
Bernard Frontero, director of Alliance Française of Dubai. Victor Besa for The National.
Bernard Frontero, director of Alliance Française of Dubai. Victor Besa for The National.
Bernard Frontero, director of Alliance Française of Dubai. Victor Besa for The National.

An alliance to showcase French and Emirati artists


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The Alliance Française of Dubai has opened a permanent gallery space at its Oud Metha location and the first show features works by Sheikha Wafa bint Hasher Al Maktoum.

We spoke to the gallery’s director, Bernard Frontero, who has high hopes for the space.

q Why did you decide to open this gallery?

a For a long time we have used the hall of the Alliance to promote artists and showcase their artworks. For the past two years we have renovated our premises in Oud Metha and as we were continuously holding art shows, it became obvious we needed a professional art gallery.

Will it be as a commercial or a non-profit gallery?

The Alliance Française is a non-profit organisation, with a board of benevolent volunteer directors, presided over by Hussain Al Jaziri. Therefore, the gallery will also be non-profit, dedicated to hosting professional art exhibitions and to allow the meeting between French and francophone artists and Emirati artists, which is the goal of the Alliance Française all over the world.

We have more than 3,000 students a year; many business people involved with France are passing by as the French Business Council is our neighbour. It will then be a fantastic development for artists from both countries to showcase their art and passion at La Galerie.

Will you only feature artists based in the UAE or will there be artists from France and Europe showing too?

We will mainly focus on artists from the GCC and France but other countries could be shown in group shows.

That is the case with the next show at La Galerie: it will be in collaboration with Antidote, a French company based in Dubai, and called The Ink Project.

It will present artworks on paper by Nasir Nasrallah from the UAE, Sarah Mumtaz from Pakstian and Joelle Verstraeten from Belgium.

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Singham Again

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Rating: 3/5

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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