DUBAI // The latest disciple of the Dubai Walls street art project has dropped into the city to begin work on the next step of bringing the urban genre to the masses.
New York stencil artist Logan Hicks, a graduate from the graffiti street scene of the 1980s, has been in Dubai photographing urban cityscapes ahead of a giant mural planned for early 2017.
Hicks has taken thousands of photographs both during day and night to capture the essence of one of the fastest-growing metropolises in the world.
Dubai has a unique environment, and one that makes for the perfect billboard to display his work, he said.
“Street art has become the rock ‘n’ roll for the social media age,” said Hicks.
“The majority of my work deals with city environments and how people operate within those areas. I look at the architecture and how people move around those environments.
“You couldn’t find a more perfect city environment to show than that of Dubai, in terms of how things are spread out. Cities are organic and the roads replicate the arteries of a living, breathing thing that is growing all the time.
“I find roadways, train lines and transport networks interesting, as they make a city work.”
It is likely to take months for his Dubai piece to take shape, with hundreds of faces captured on camera to be reproduced via intricate, multi-layered stencils. His work is sold around the world for tens of thousands of US dollars.
Dubai Walls is an initiative created to promote street art in the UAE and is being introduced to the region by Meraas. In March, the Dubai-based holding company invited 16 renowned street artists from five continents to unveil their signature style of work at City Walk.
Hicks has already collaborated on similar projects with other City Walk artists, such as The London Police on a mural in Gambia. The final piece is due to be unveiled in Dubai in February next year.
And like many of his kind, Hicks has a lot to thank the enigmatic Banksy for. The anonymous street artist helped bring his form of stenciled statement graphic art to the masses, and into private collections of the rich and famous.
Hicks was one of just two artists selected by Banksy to represent America at the 2008 London Cans Festival.
“No doubt what Banksy has achieved has made this style of art more accepted and mainstream,” he added.
“Coming from New York, graffiti was once seen as a dirty, illegal underground scene. Now it has progressed to have global acceptance as a recognised art genre. It is a lifestyle and has gone down the same road as skateboarding and punk rock.
“If you didn’t fit into any other genre, you became a street artist. Now people are going into college and paying US$40,000 a year to become a street artist.”
nwebster@thenational.ae
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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