Anood Al Obaidly has always been interested in art and viewing it, but it was only three years ago that she started dabbling herself.
“I think creativity is not only based on making art or being an artist, but also on observing the arts around us and noticing it,” the 25-year-old says.
Al Obaidly has her own art studio at home, and since graduating from the College of Arts and Creative Enterprises at Zayed University, where she earned a degree in visual arts, has had her work exhibited at the Tashkeel gallery in Dubai.
Last year she was awarded the Shaikha Salama Artist in Residence Award, which gave her the opportunity to work for a year as an artist in residence with a visiting faculty from Rhode Island School of Design.
“To me, making art is an experimental process. Each piece of work is a result of a process that we should be proud of,” Al Obaidly says. “It’s a journey that keeps moving forward.”
For the Abu Dhabi-based artist, inspiration for her works – which are generally achieved using mixed-media collage, paint, installation, “found” materials, and photography – is found anywhere and everywhere.
“I explore surrounding indoor and outdoor spaces. Photography is my research study tool. I use photographs to study colour and space. Recently I’ve photographed spaces at Al Falah, Saadiyat and Al Bahia,” she says, adding that these areas are ideal because they are open with farms, villages, buildings and sea views.
Al Obaidly also tries to visit as many local events as she can and says she finds a lot of support here. “The Emirati community is supportive of the arts, and art education is developing here.” she says. “This has helped the art scene to be unique and to lead worldwide exhibitions.”
While enjoying her art as a form of expression, Al Obaidly aspires to develop her skills and become involved in art education, especially, she says, in art research.
What's your favourite book and why?
I read a lot from classical writers such as Oscar Wilde and Ernest Hemingway. Books to me are either classical or educational references.
What words best describe you?
Art, sketch book, journal, paper, pencil.
What music are you currently listening to?
I only own a radio to listen to opera classics – I like the music of Pavarotti.
Where do you enjoy going in Abu Dhabi?
I like to go to areas that include nature, such as Saadiyat and Al Bahia.
Where is your favourite holiday destination?
Any destination that includes nature and wide spaces. Even my own garden is enough of a holiday destination for me. We do not need to travel so far away to look for a moment of peace.
Who inspires you the most?
My mother, Layla. I see her as an art supporter and artistic soul. She lives and shares my art journey and challenges with me.
What's your favourite film?
I rarely watch general movies. I am more into biography and documentary films that discuss certain subjects, such as the movies of Joseph Beuys.
If you could have a superpower, what would it be and why?
I do not wish for any superpowers. Making art is a power to be thankful for.
What's your biggest achievement so far?
Everything I experience is an achievement. I do not think about how it’s big or small, I just live it.
mhealy@thenational.ae
Russia's Muslim Heartlands
Dominic Rubin, Oxford
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
The five pillars of Islam
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
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The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
SPECS
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Charlotte Gainsbourg
Rest
(Because Music)
The specs
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