Projected on to walls, Tree evolves in response to its surroundings, losing a leaf whenever someone passes it.
Projected on to walls, Tree evolves in response to its surroundings, losing a leaf whenever someone passes it.
Projected on to walls, Tree evolves in response to its surroundings, losing a leaf whenever someone passes it.
Projected on to walls, Tree evolves in response to its surroundings, losing a leaf whenever someone passes it.

Shedding light on nature


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In a world of densely-packed cities and dwindling greenery, the Dutch designer Simon Heijdens uses technology to aesthetic ends, creating subtle ornamental works that evolve in response to their natural surroundings. "Nature is becoming rare in our daily life," observes Heijdens. "We pass most of the day in perpetual spaces with conditioned climates and 24-hour lighting that mutes the relief [provided by] the day and year. When unplanned natural elements like a breeze, a shower or a setting sun are planned out of our surroundings, the timeline of our every day is lost." The designer points out that the natural world is in a continuous state of transformation, yet most designed products and places are conceived to be fixed and immovable, offering a limited set of possible uses and experiences. "I'm not interested in capturing my definition of beauty in a static shape," he explains, "I try to foster what is already there."

After studying experimental film-making in Berlin, Heijdens turned to product design, graduating from the Eindhoven Academy in 2002. Now, by applying the spirit and techniques of film to the development of objects, he arrives at designs that, like nature, unleash a continuum of expressions over time, thereby multiplying the experiences people have of them. Implementing technology in a more subtle way than his contemporaries, Heijdens's delicately constructed light installations are making him one of the leading exponents of ambient design.

Heijdens's Tree - a computer-generated eight-metre-high white silhouette - is projected on to building facades and portrays what the designer describes as "the character of a place" by charting both the passage of time and the evolution of its surroundings. Full of leaves at dawn, Tree loses a leaf every time someone passes it. The leaves fall to the ground and, because they are made of light, once evening comes, the growing pile of foliage swirls around realistically and lights up the pathway. At the same time, the developing image reveals the way passers-by are using the city. Eventually the leaves roll out when someone walks through them and a new Tree appears. Tree also responds to the physical changes around it: the branches move in tandem with the wind, as if the digital tree was growing there naturally.

"The great thing about Tree is that it is legible for anyone and any attention span," muses Heijdens. "I like the fact that it is not a work that you have to stand in front of and give your time... people pass it naturally and it becomes part of a daily surrounding... revealing itself over a period of time." Tree has travelled to cities around the world - including London, Tokyo, Berlin, New York, Milan, Amsterdam and Hong Kong - adapting to different locations such as museums, public squares and corporate buildings. Heijdens endeavours to integrate Tree into each new environment, which sometimes involves generating new tree species that relate to the location.

"The challenge for creating Tree was developing a combination of software and hardware that didn't yet exist," he explains. After carrying out a motion study of trees, and translating a tree's growth pattern and its characteristics, he was able to build up the tree from numbers, to achieve a hyper-real copy of the motion of a real tree. Developing its software, which could also read and interpret the sensors, was the most demanding and time-consuming part of the project.

Heijdens's poetic Lightweeds uses a similar projection system to Tree, albeit with more sophisticated software. Installed at the Erasmus Hospital in Rotterdam, computer-generated plants respond to passing human traffic and the weather outside, by bending, losing seeds and pollenating on to other walls across the room - a constantly evolving wallpaper that reveals the character and use of the space. At its core, Lightweeds is about "softening the skin of public space". "My hope is that it improves patients' lives," says Heijdens.

Lightweeds has found other homes around the world, including the Museum of Modern Art in New York, where it is in the permanent collection. Imbuing objects with meaning and memories is a signature of Heijdens's work. "I think this comes from growing up in a closely planned country like The Netherlands, which tries to keep its balance through uniformity, pushing away the coincidental and the unplanned."

Heijdens believes that all the things around us act as continuous collectors of images and memories from their immediate surroundings, and they can and should respond, through equally distinctive physical expressions. They hold the potential to be, in the designer's words, "alive and talking". Referring to the sterile architectural landscape that is symptomatic of the ever-more hermetic nature of modern life, he declares: "I don't want to animate, I want to make projects that are animated through their surroundings."

www.simonheijdens.com

UAE currency: the story behind the money in your pockets
Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions