Tops in the collection come as if moulded with rounded shoulders, in a skilful display of cutting. Getty Images
Tops in the collection come as if moulded with rounded shoulders, in a skilful display of cutting. Getty Images
Tops in the collection come as if moulded with rounded shoulders, in a skilful display of cutting. Getty Images
Tops in the collection come as if moulded with rounded shoulders, in a skilful display of cutting. Getty Images

New York label Collina Strada unveils AI-created collection at fashion week


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Collina Strada has called on AI to help create its spring/summer 2024 collection, unveiled during New York Fashion Week.

With fashion so future facing – the entire industry works a minimum of 18 months in advance – it was inevitable that designers would embrace artificial intelligence.

Collina Strada is the first brand to do so, at least publicly, as New York designer Hillary Taymour and her team have put the technology to the test. Since launching in 2008, the label has focused on sustainability, making its collections from dead stock and recycled clothing.

Created in part by AI, the Collina Strada show offered looks such as shorts with a skirt added to one hip. Getty Images
Created in part by AI, the Collina Strada show offered looks such as shorts with a skirt added to one hip. Getty Images

After feeding the entire Collina Strada archive into the machine, it was asked to create looks that were then refined by the team, before being fed back in again over a series of weeks.

As the technology learnt Taymour's preferences, and the wilder elements were tamed by the human hand, the final results were then handed over to the studio team to be translated from a drawing into an actual garment. Seeing the results, this was clearly no easy task.

A model wears a silk suit part designed by AI during the Collina Strada fashion show. Getty Images
A model wears a silk suit part designed by AI during the Collina Strada fashion show. Getty Images

To highlight the existential disconnect between humanity and machine, Taymour instructed her models to walk the runway with forced smiles and clenched fists. The effect of these manic grins, and the slightly surreal clothing, made for a weirdly beautiful collection.

AI offers a new take on the label that is fresh, while the more outlandish elements have been tempered, so what's left is a slight visual shift that forces a double take. A strappy camisole top has been shifted down the body to become a mini dress, while a silken suit with lace inserts has a cloud of tulle added to the back.

Another look features a skirt gathered like a parachute, worn with a hoodie with seams shaped like a star, while elsewhere, shorts have side-skirts added to one hip. Tops, meanwhile, come as if moulded with rounded shoulders, in a skilful display of cutting.

The same shoulders are seen on a dress caught at the hip in intricate folds, with the top half made of a bib, layered over another neckline, with moulded shoulder caps. Indian-American actor and designer Waris Ahluwalia walked the runway wearing a tie-dyed suit, which on closer inspection had trousers with three waistbands.

Waris Ahluwalia wears a Collina Strada suit that has trousers with three waistbands. Getty Images
Waris Ahluwalia wears a Collina Strada suit that has trousers with three waistbands. Getty Images

While offering a new approach, this slightly surreal collection is far from fantastical. While it shows that the human hand is still needed to actually create and hone the looks, it paves the way for a more computer-aided future.

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

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


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Updated: September 11, 2023, 7:15 AM