Artist, Ezz Lulu with one of his sketches in Gaza. March 2023. Photo: courtesy of Ezz Lulu
Artist, Ezz Lulu with one of his sketches in Gaza. March 2023. Photo: courtesy of Ezz Lulu
Artist, Ezz Lulu with one of his sketches in Gaza. March 2023. Photo: courtesy of Ezz Lulu
Artist, Ezz Lulu with one of his sketches in Gaza. March 2023. Photo: courtesy of Ezz Lulu

Ezz Lulu, the Palestinian artist painting hope on Gaza's canvas of despair


Nagham Mohanna
  • English
  • Arabic

Abed Al Kader Abu Shaban, 53, is standing in the sweltering sun by his fruit cart in a busy Gaza City market. He is engrossed in beckoning passersby to come over and buy his produce.

Ezz Lulu, 21, a medical student in his fourth year at Gaza's Islamic University, takes up position on the opposite side of the street.

After carefully selecting his tools, he begins to sketch, starting with the borders. Next comes a portrait, with a charcoal pen.

Half an hour later, Lulu hands Abu Shaban the charcoal drawing. He is astonished and delighted to see the image of himself. Abu Shaban starts showing it to people near by with a big smile and promises Lulu that he will hang it on his wall at home.

Lulu started drawing Gazans on the streets almost a year ago. He is inspired by an American artist, Devon, who draws people on trains, often in poorer parts of his city, New York.

His Instagram page shows the work he creates and the reactions of people when they're presented with a surprise portrait of themselves.

Lulu decided to bring the same experience to Gaza. By drawing mostly the marginalised, he says wants to shed a light on their role in society.

“One of the reactions that I can’t forget was that of a thermos peddler. It gave me a big motivation to continue making people happy. He didn’t expect to be drawn by anyone,” Lulu told The National.

Lulu is praised as the first Palestinian artist to follow in Devon's footsteps, changing the expressions on the faces of Gazans from exhaustion to joy.

“After I handed him his portrait he rushed home to hang it. I had made his day,” Lulu said.

Lulu began painting when he was seven. His first image was of a woodpecker. Lulu’s mother recognised his talent quickly, and enrolled him in drawing classes to help hone his gift.

“I was proud at the time that my son was the youngest among the students at the institution. I know that he will be special and unique” Lulu’s mother, Hanadi Skaik, 47, told The National.

Last year a number of his paintings were discussed at high-profile domestic and foreign events. They depicted subjects such as Israeli attacks against Palestinians and the killing of Al Jazeera journalist Shireen Abu Akleh by Israeli soldiers.

One of the paintings that gained international attention was of the Moroccan football team's triumph at the World Cup in Qatar.

As Lulu's fame grew, he participated in live performances in Gaza last year in which his paintings were brought to life in front of an audience.

It was then that his work first started to be displayed in galleries, but on gloomier subjects. One of his biggest inspirations is using art to challenge the Israeli occupation and engage in an artistic resistance for the rights of Palestinians in Gaza, the West Bank and all around the world, he says.

“I want to tell the world about the Palestinian cause, and help change stereotypes about our people by drawing the details of our suffering”
Ezz Lulu,
Gazan artist

“I want to tell the world about the Palestinian cause, and help change stereotypes about our people by drawing the details of our suffering,” he says.

He dreams of his work reaching more people in person, not just through a screen or social media. “My life is confined to screens, because of difficulties travelling from Gaza.”

Maybe then his portraits will bring a smile to people beyond Gaza.

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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Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

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Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

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Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

My Cat Yugoslavia by Pajtim Statovci
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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.


- Abdullah Ishnaneh, Partner, BSA Law 

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Sally Rooney, Faber & Faber
 

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If you go

The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

THE SPECS

Engine: 4.0L twin-turbo V8

Gearbox: eight-speed automatic

Power: 571hp at 6,000rpm

Torque: 800Nm from 2,000-4,500rpm

Fuel economy, combined: 11.4L/100km

Price, base: from Dh571,000

On sale: this week

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In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."

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Updated: October 13, 2023, 8:34 AM