The 8th Asia Pacific Triennial of Contemporary Art (APT8) Exhibition no. 2015.07 Start date 21/11/2015 End date 10/04/2016Queensland Art Galleryinstallation viewImage courtesy the artists and Gallery Isabelle van den Eynde
The 8th Asia Pacific Triennial of Contemporary Art (APT8) Exhibition no. 2015.07 Start date 21/11/2015 End date 10/04/2016Queensland Art Galleryinstallation viewImage courtesy the artists and Gallery Isabelle van den Eynde
The 8th Asia Pacific Triennial of Contemporary Art (APT8) Exhibition no. 2015.07 Start date 21/11/2015 End date 10/04/2016Queensland Art Galleryinstallation viewImage courtesy the artists and Gallery Isabelle van den Eynde
The 8th Asia Pacific Triennial of Contemporary Art (APT8) Exhibition no. 2015.07 Start date 21/11/2015 End date 10/04/2016Queensland Art Galleryinstallation viewImage courtesy the artists and Gallery

Dubai trio set to showcase work at Guggenheim Abu Dhabi exhibition


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Three artists from Dubai – Hesam Rahmanian, Ramin Haerizadeh, and Rokni Haerizadeh – have made an art installation to be shown as part of the Guggenheim Abu Dhabi’s forthcoming exhibition in March.

The Haerizadeh brothers and their artistic partner Rahmanian have received worldwide acclaim for their bold, brash and often highly sarcastic form of art.

They do not restrict themselves to one medium and often create large immersive installtions that rely heavily on the aspect of performance and welcome the audience into their somewhat bizarre world. It is not uncommon to find all three artists appearing in their own art works in various costumes and attires.

It was this aspect of their work that aligns them with the exhibition of work from the permanent collection of Guggenheim Abu Dhabi. The Creative Act: Performance• Process• Presence, which opens March 7 at Manarat Al Saadiyat on Saadiyat Island, brings together artists who have either used performance or relied heavily on human presence in their practice.

Valerie Hillings, who is overseeing the curatorial team for the Abu Dhabi Project of the Solomon R. Guggenheim Foundation, says in that respect, Hesam Rahmanian, Ramin Haerizadeh, and Rokni Haerizadeh were the “perfect choice” for a commision. “Echoing the artworks that visitors will explore throughout the exhibition, this commission will highlight the simple gestures and body language of everyday life, and the strategies used to overcome barriers to communication through creative practices. It’s been a remarkable experience to not only observe but also participate in the development of the installation, which is sure to be a work in progress up to and even beyond the opening, as it will inspire a multimedia public programme that will actively engage audience participation.”

The artwork the trio have created is a multi-room installation that will feature paintings, videos, and artworks specially made for the exhibition as well as from other artists including Nargess Hashemi and Laleh Khorramian. Titled Another Happy Day (2016–17), it will take visitors on a journey that will encourage them to consider how we represent ourselves in the world through words, images, gestures, and movement.

It also has a historical element, with video recordings of plays by Samuel Beckett and Bertolt Brecht and a performance of John Cage’s experimental music playing, dating back to the 1930s. There will also be objects displayed from the 1960s and 1970s network of artists known as Fluxus, who sought to blur the boundary between art and life and a library of books offering insight into the histories of the theatre and performance art.

In a statement released by Abu Dhabi Tourism & Culture Authority the trio said: “What is great about this collaboration is that you become one body with multiple, critical eyes—critique not in a sense of diminishing but in a sense of seeing it in another way.”

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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.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer