Emirati artist with cerebral palsy shows how talent and creativity can overcome disability


Ali Al Shouk
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An Emirati artist with cerebral palsy has shown her condition is no barrier to creativity, using her feet to paint artwork at an event in Sharjah.

Cerebral palsy affects movement and co-ordination, as well as balance and posture. But Moza Abdullah, 47, uses her feet to overcome the physical challenges presented by the disorder, a technique that allows her to express herself.

“It is my hobby. I love to draw on canvas,” Abdullah told The National. “I can move my toes and use my feet to paint and create art.”

She showed her talent this week during Inclusion International's World Congress event in Sharjah, where she painted on a blank canvas placed under her feet. She is so skilled with her feet that she also uses them to bathe, dress and open doors.

Her passion for art started in earnest when she was nine and, in 2017, she joined the Art For All Foundation. It was there that her talent was able to flourish for the first time.

Nurturing passion

Akram Awad, from the Art for All Foundation at Sharjah City for Humanitarian Services, said her achievements offered hope to others. “She joined the centre in 2017, training with large-scale canvases,” he told The National. "Her painting has a message for the world that disability does not equal failure. She has now participated in more than 40 art fairs inside and outside the UAE.”

The World Congress aims to place the issue of inclusion and the empowerment of people with disabilities on the global agenda. This year’s event, which comes to a close on September 17, features 59 discussion panels with 152 speakers, 134 self-advocates, 125 organisations and more than 500 participants from 74 countries.

Moza Abdullah creates art at the event in Sharjah. Ali Al Shouk / The National
Moza Abdullah creates art at the event in Sharjah. Ali Al Shouk / The National

Building a platform

Taqueen is a UAE business focused on empowering people with disabilities through handmade products. It aims to train people for the jobs market, promoting independence and societal integration.

“People with disabilities make different products like sweets and embroidered goods,” said Sameh Ali, e-commerce supervisor at Taqueen. “They are high-quality products. They can sell them on the website and deliver to all emirates. They can get an income and part of it is used to develop the project.”

Khaled Taleb, 32, from the UAE, studied at the group and attended workshops to make handcrafted products such as keychains. “Disability is not a barrier,” he said. “People with disabilities still have many open doors in the UAE. They need to develop themselves and follow their passion.”

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

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Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
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Safa Park
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Al Qudrah Lakes 

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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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

Updated: September 16, 2025, 11:45 AM