A huge mural of a black-clad woman with eyes closed towers over traffic in downtown Amman.
It represents a young Jordanian woman whose husband gouged out her eyes in 2017 in Jerash, 50 kilometres north of the capital.
“Let your eyes be cast on mountain tops,” says the graffiti work on a 10-storey building façade by Iraqi painter Miramar on Prince Mohammed Street.
Street art is uncommon in Jordan’s mostly conservative society. Miramar, 24, is one of few women in the kingdom of 10.9 million people practising it.
But most people on Prince Mohammad Street seemed to have little idea about the story behind the painting.
"I watched when the lady was on a platform working on the mural," said Anwar, owner of a car electricity repair shop. "It looks nice, but I don't know what it means."
Rami, owner of a popular coffee kiosk on the street, said the woman in the mural "is probably some girl".
Self-taught, Miramar paints with big brushes and acrylic paint. Grey tones dominate her work.
I am covered with paint but they do not talk with me because I am female. Maybe they are shy to talk with women
Miramar
Her Iraqi father fled Saddam Hussein’s rule in the 1990s to Jordan, where she was born.
As Miramar started painting graffiti in the streets of Amman with consent from the authorities, she was galvanised by the case of the woman with the gouged eyes.
The Netherlands funded the painting in 2019, as part of a campaign to raise awareness of violence against women in Jordan.
Miramar worked from a bridge held by ropes attached to the top of the building.
“She is looking toward her own mountain tops. It is an inner state of individuality of freedom and strength,” she says.
“I wanted to show something positive. There are so many cruel stories happening in Jordan."
Although many in Amman still do not seem to know what the painting means, Miramar said male spectators asked her friends and assistants with her about the work. Male bystanders also asked about other murals she painted in Amman.
“I am covered with paint, but they do not talk with me because I am female,” she says.
“Maybe they are shy to talk with women. It is weird. We are in 2021.”
“People cannot be themselves in the street. They have to take into consideration everyone else but themselves,” she says.
Miramar sees herself also as an activist, trying through art “to influence a public sphere in Jordan that lacks expression".
“I do not like it when they decide what you [should] do based on your gender. I fight against this stuff,” she says.
"Women are viewed as vulnerable and weak. But how are you vulnerable when you can do this on a very large scale?”
“Do you need larger than this to see me?”, she says, referring to her murals, which depict other women figures with closed eyes.
She also paints in her workshop, where she is “free to make mistakes” as no one is watching her.
“In the street, it is more communal. You are painting through the city, through the observer,” she said from her studio on the First Circle, one of the oldest districts of Amman.
Near the studio, on Othman Ben Affan street, she painted a large mural of Iraqi architect Zaha Hadid.
The late Hadid gained renown after she moved to London in the 1970s. Her large eyes are wide open in the painting.
“The more you add expression to the street, the more people will see that and do something similar in spirit,” Miramar says.
Miramar did not meet the woman with the gouged eyes, and the authorities did not release her name.
Although the husband was sentenced to life in prison, many loopholes are widely regarded as remaining in the system, allowing others who perpetrate domestic violence to get away with light sentences.
“The saddest thing is that she cannot see the mural,” Miramar says.
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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Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
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