Plates piled with food. Queues of worshippers in halls bursting to capacity. Empty prayer areas offering silent moments of contemplation. These are just some of the images in Observing the Ritual, a group exhibition celebrating Ramadan.
On show at Gulf Photo Plus gallery in Dubai, the exhibition brings together three series of distinctly different photographs that underline the holy month’s spirit of community.
British-Lebanese photographer Natalie Naccache's body of work, simply titled Iftar, documents the breaking of the fast within different segments of Beirut society. From her neighbour's home to the local mosque, she visited several places. One of the most humbling experiences, she says, was visiting Syrian refugees in makeshift tents: "They hardly had any food themselves, but they wanted to share with me."
It was important, she says, to present a positive message about Muslims. “Islam is a controversial subject at the moment – it is never seen as something that brings people together, only something that divides people, which is always bound up with politics,” she says. “However, in Ramadan and at iftar time, everyone gathers and breaks their fast together. It is an age-old tradition that depends on the whole community, and the atmosphere is celebratory.”
Alongside her photographs are two series of works exploring prayer rooms. Emirati Ammar Al Attar’s images are serene images of prayer halls in public buildings in the UAE and Saudi Arabia.
Al Attar has captured them empty, with no manipulation of the lighting or set-up. The photographs indirectly offer the viewer a similar experience to the user of the prayer room – contemplative reflection.
“For me, I concentrate on the space itself – its colours, form and design – and by presenting the images as a series, I focus on the similar functionality,” he says.
This is in contrast with Italian Nicoló Degiorgis, the third photographer in the show, whose series, Hidden Islam, focuses on the Muslim community in north-east Italy and how they transform unlikely spaces into places of worship.
His work is presented as a book in which the pages are exterior shots of ordinary buildings found in Italian communities. But the pages unfold to reveal what is inside the buildings – rooms full of worshippers, all in the act of prayer.
For the exhibition, pages of the book are affixed to the wall, with only two large prints of the prayer halls hung alongside. The rest are meant to be viewed in the book itself.
“The idea is that you first look at the book and then discover what is inside,” says Degiorgis. With 1.35 million Muslims in Italy and fewer than 10 mosques in the country, documenting these makeshift rooms was an interesting project.
The book is divided into chapters based on the type of building being used as prayer halls – warehouses, malls or garages. The architectural images are all in black and white, making the colourful images inside leap out of the page.
“There are several layers to this project, and one is the strength that the community finds in coming together to make these ‘unofficial’ mosques,” he says.
Degiorgis became interested in the Muslim community when he was living in China in the 1990s. When he returned to Italy, he continued this line of research and started this particular project in 2009.
“I wanted to focus on freedom of religion and spirituality,” he says.
Although the three series are very different, the thread that links them is the dialogue happening between them – something that conveys the joy and solemnity of Ramadan.
“The whole exhibition focuses on the spiritual atmosphere of the prayer and the breaking of the fast, which are collective acts, something that we are missing now that most people focus more on themselves and follow individual ways of life,” says Al Attar. “Hopefully they will have a positive effect on the people who will spend their Ramadan in Dubai and come and see the show.”
• Observing the Ritual runs until August 27 at Gulf Photo Plus, www.gulfphotoplus.com
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
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
WORLD CUP SEMI-FINALS
England v New Zealand (Saturday, 12pm)
Wales v South Africa (Sunday, 1pm)
ICC Women's T20 World Cup Asia Qualifier 2025, Thailand
UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
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Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born.
UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.
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COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
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Tests 27, Wickets 87, Average 37.59, Best 5-40
ODIs 53, Wickets 75, Average 33.44, Best 6-55
T20Is 10, Wickets 7, Average 41.14, Best 2-12
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The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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