A simple quirk of fate led the 34-year-old German artist Katharina Moeller to the UAE. The founding member of AD Arts Collective says she is grateful for the ways in which the country has inspired and contributed to her work – and even helped her heal.
How did you end up in the UAE?
Due to my husband’s work, we travel a lot, and it led us to the UAE in February 2013. It was like a rebirth for me. As an artist, I was influenced by this young and quickly evolving country, as well as its cultural and international diversity – and on a personal level, the hot climate helped me to finally recover from certain health issues.
What does art mean to you?
One could say I am a born artist – I think in pictures. Creating is just another language – call it my original mother tongue – to express my thoughts and feelings, and to tell stories and express ideas with my creations.
Why did you form AD Arts Collective?
AD Arts Collective started as a rescue mission for an almost failed art-show project in November 2014. I took over the main coordination work for one event, and since then, we have hosted several art festivals combining all kinds of visual and performance arts, as well as interactive workshops. The idea is not only to create exposure opportunities for fine artists, but also to connect creative minds in Abu Dhabi, to inspire each other and to establish a grass-roots art scene.
How do you describe your artistic style?
There certainly is a surrealistic and conceptual influence, but my work does not entirely fit into the usual art-style categories. My main focus is the meaning that I want to transport through my works.
Tell us about this meaning. Take one of your works, Selfie, as an example – what is your message there?
I drew Selfie as a self-portrait with watercolour pens on paper, and then exposed it to the UAE summer humidity instead of bleeding the colours with water as I would normally do. Giving the humidity, the opportunity to moisten the pigments also added a component of chance, because the environment controlled the outcome. This is symbolic because how we appear to others is also a result of how we shape ourselves, mixed with environmental influences. My inspiration for this piece was the excessive selfie trend. It is a statement about the need to recognise and respect a person's depth of character in a society far too focused on surface appearances.
I like your use of tree-like roots in several works, including Social Network, Same Roots and Create Your Life.
A lot of my work is about connection and growing. Connections among people, growing as a character, growing together, and characters that complement each other. The root style is just a symbolic element to underline the meaning.
Would you say, then, that drawing connections is the general source of inspiration for your work?
The source of my inspiration is mainly looking into the human psyche, group dynamics and what’s happening around the world. I want to inspire with my art and [give impulses] to think about respect, tolerance, teamwork and responsibility in creating and shaping one’s life.
You also work with sand and resin.
The sand pieces are all part of my newest work. I mixed red desert sand – sometimes added to white beach sand – with an acrylic binding agent to create the texture. Acrylic paints are then mixed into the sand or added later on the relief. It has a symbolic component to me to use sand as a medium: the sand we are walking on, the sand we will become after death, and the sand as a symbol for our planet. Also, I’m very fascinated by the UAE, so I want to include a part of it in my works.
• For more information, visit www.arsnecopinata.de or www.facebook.com/arsnecopinata.de, and to arrange a personal visit to the artist’s studio in Al Reef, Abu Dhabi, email arsnecopinata@gmx.de
aseaman@thenational.ae
How to get exposure to gold
Although you can buy gold easily on the Dubai markets, the problem with buying physical bars, coins or jewellery is that you then have storage, security and insurance issues.
A far easier option is to invest in a low-cost exchange traded fund (ETF) that invests in the precious metal instead, for example, ETFS Physical Gold (PHAU) and iShares Physical Gold (SGLN) both track physical gold. The VanEck Vectors Gold Miners ETF invests directly in mining companies.
Alternatively, BlackRock Gold & General seeks to achieve long-term capital growth primarily through an actively managed portfolio of gold mining, commodity and precious-metal related shares. Its largest portfolio holdings include gold miners Newcrest Mining, Barrick Gold Corp, Agnico Eagle Mines and the NewMont Goldcorp.
Brave investors could take on the added risk of buying individual gold mining stocks, many of which have performed wonderfully well lately.
London-listed Centamin is up more than 70 per cent in just three months, although in a sign of its volatility, it is down 5 per cent on two years ago. Trans-Siberian Gold, listed on London's alternative investment market (AIM) for small stocks, has seen its share price almost quadruple from 34p to 124p over the same period, but do not assume this kind of runaway growth can continue for long
However, buying individual equities like these is highly risky, as their share prices can crash just as quickly, which isn't what what you want from a supposedly safe haven.
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MATCH RESULT
Liverpool 4 Brighton and Hove Albion 0
Liverpool: Salah (26'), Lovren (40'), Solanke (53'), Robertson (85')
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
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.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5