It was the British who paved the way for the Nakba, the bloody founding of the state of Israel marked by the massacre and mass expulsion of hundreds of thousands of Palestinians from their homeland.
In A National Monument, which opens on Thursday at Dar el-Nimer for Arts and Culture in Beirut, a series of beautiful, hand-drawn maps made during the final years of British Mandate foreshadow the tragic events of 1948 and the decades of conflict to follow.
Visualising Palestine, a non-profit organisation established in 2012 to use data to draw attention to the Palestine-Israel conflict, has collaborated with Lebanese artist Marwan Rechmaoui to exhibit a series of two and three-dimensional maps of historical Palestine.
Inside the exhibition
The highlight of the exhibition is a series of 22 carved plywood sculptures by Rechmaoui, each capturing a Palestinian city or town, sanded to a soft sheen. The detail and texture of these sculptures is a way of reclaiming the physicality of a land that has become almost mythical for many Palestinians in the 70 years since the Nakba. "For most of us my age and younger, Palestine is a story or it's an idea or it's a cause or it's a belief, but it's never an earth you stand on. You're not allowed to stand on it," says the artist, who was born in Lebanon in 1964.
Each sculpture is made up of squares of wood based on the grid overlaying a series of beautiful, hand-drawn maps created by the British between 1946 and 1948. Each sculpture is to scale with the maps, so while the smaller towns fit on a single square, Jerusalem covers four. Their positions in the gallery correspond to their geographic locations, creating a scale map of pre-Nakba Palestine that spans the length and breadth of the gallery.
The wooden sculptures are surrounded by a sea of 1,500 dots, representing smaller Palestinian villages from the period. The exhibition's curator, Ahmad Barclay, an architect, visual communicator, product designer and partner with Visualising Palestine, copied these from an overprint on the original maps created by the Israelis in the 1950s to show new settlements, as well as Palestinian villages marked as "destroyed" in Hebrew.
Visitors can walk between the sculptures, peering down at miniature tableaux of historical Palestine, a country that has taken on a symbolic status for many Palestinians living in exile, unable to return. While the maps are remnants of the colonial appropriation of Palestinian land, the sculptures are a tender ode to lost cities, a means of reclaiming what has been stolen.
The inspiration behind the work
“My father’s family is Palestinian. I was born here and I’m Lebanese, but I hear the Palestinian accent at home. It’s very close to me,” says Rechmaoui. “Growing up in a house where you have visitors sleeping on the couch for a few days and then disappearing and then another visitor sleeping on the couch for a few days and then disappearing. For me that’s the Palestinian issue. It’s transitional, always.”
He is fascinated by the symbolism of the grid, which he says represents the British imposition of modernity over Palestine. “It became a step towards colonising the country, but also introducing this way of thinking, which is alien from the local,” he explains. “When you have the grid, you can make the borders of a piece of land, of real estate. Before that, I still remember how my grandparents divided the inheritance of a piece of land. It was oral. It was like, ‘Your property is from this tree to that wall. And then from that wall to the other tree is your brother’s property.’ But if the speaker dies, nobody will know where the property is. So there was this conflict between the scientific approach of the grid and the poetic approach of the oral.”
What to expect
Barclay approached Rechmaoui to create the sculptures as a way of bringing to life a database of maps compiled by Visualising Palestine. Barclay was able to create computer-generated three-dimension models of the landscape by matching the historical maps to topographic information produced by Nasa. Online, the maps have also been geo-referenced to Google maps, so that visitors can contrast historical and contemporary views of the same city, town or region.
The collection, which includes Ottoman, French and English maps dating from 1870 to just before the Nakba, is available online at palopenmaps.org.
Visitors to the exhibition can explore these maps on digital tablets, comparing the historical maps to contemporary Google maps of the same cities and regions. The online database is designed to facilitate collaborations with organisations such as the Palestinian Oral History Archive, due to launch later this year. Barclay hopes that the maps will eventually be linked to photographs and stories from different areas of Palestine.
The curator has also chosen to exhibit prints of the maps that inspired the sculptures, which are beautiful drawings in shades of green, red and orange. “They’re aesthetically very attractive, almost like pieces of art,” Barclay says, “but also it’s this kind of artefact, evidence, from before the Nakba … There’s an element of these maps being an artefact of a process of colonisation. They’re created with the intent of mapping out the territory for the Zionist movement to purchase land, transfer land, to colonise the territory, initially hand-in-hand with the British.”
Learning about the topography of Palestine
Rechmaoui's work as an artist has long betrayed a fascination with space, geography and mapping, from his 2004 work Beirut Caoutchouc, a large rubber floor-mat based on a map of Beirut according to sectarian divisions, to his 2016 work Blazon, an enormous installation made up of 400 flags and 59 shields, conveying the written and oral histories of Beirut's districts as expressed through names, landmarks and figures.
In A National Monument, he has found a way to use the tools by which the British divided and appropriated Palestine – employing maps and grids to divide it up mathematically, as though it was an abstract concept, rather than a physical land, home to thousands of people – to reclaim Palestine as a tactile reality, both on a personal and a public level.
"I'm learning a lot about the topography of Palestine, but by hand, not by eye. I have to touch it all the time, see where the hard parts are, to sand them and make them softer, so I spend my whole day like a blind person going around the topography of the country," he says. "You start feeling the difference between coastal cities and mountainous cities. It's like Braille. And symbolically it's very much like that, because it's a place that you don't see, but you're touching it."
A National Monument is on show at Dar el-Nimer in Beirut until January 26
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Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
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COMPANY%20PROFILE
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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
Company%20profile
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RESULTS
Welterweight
Tohir Zhuraev (TJK) beat Mostafa Radi (PAL)
(Unanimous points decision)
Catchweight 75kg
Anas Siraj Mounir (MAR) beat Leandro Martins (BRA)
(Second round knockout)
Flyweight (female)
Manon Fiorot (FRA) beat Corinne Laframboise (CAN)
(RSC in third round)
Featherweight
Bogdan Kirilenko (UZB) beat Ahmed Al Darmaki
(Disqualification)
Lightweight
Izzedine Al Derabani (JOR) beat Rey Nacionales (PHI)
(Unanimous points)
Featherweight
Yousef Al Housani (UAE) beat Mohamed Fargan (IND)
(TKO first round)
Catchweight 69kg
Jung Han-gook (KOR) beat Max Lima (BRA)
(First round submission by foot-lock)
Catchweight 71kg
Usman Nurmogamedov (RUS) beat Jerry Kvarnstrom (FIN)
(TKO round 1).
Featherweight title (5 rounds)
Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
(TKO round 1).
Lightweight title (5 rounds)
Bruno Machado (BRA) beat Mike Santiago (USA)
(RSC round 2).
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2A)
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Company%20Profile
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What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
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Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
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Translated by Jamie Searle Romanelli
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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
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Sholto Byrnes on Myanmar politics
Greatest of All Time
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Salah in numbers
€39 million: Liverpool agreed a fee, including add-ons, in the region of €39m (nearly Dh176m) to sign Salah from Roma last year. The exchange rate at the time meant that cost the Reds £34.3m - a bargain given his performances since.
13: The 25-year-old player was not a complete stranger to the Premier League when he arrived at Liverpool this summer. However, during his previous stint at Chelsea, he made just 13 Premier League appearances, seven of which were off the bench, and scored only twice.
57: It was in the 57th minute of his Liverpool bow when Salah opened his account for the Reds in the 3-3 draw with Watford back in August. The Egyptian prodded the ball over the line from close range after latching onto Roberto Firmino's attempted lob.
7: Salah's best scoring streak of the season occurred between an FA Cup tie against West Brom on January 27 and a Premier League win over Newcastle on March 3. He scored for seven games running in all competitions and struck twice against Tottenham.
3: This season Salah became the first player in Premier League history to win the player of the month award three times during a term. He was voted as the division's best player in November, February and March.
40: Salah joined Roger Hunt and Ian Rush as the only players in Liverpool's history to have scored 40 times in a single season when he headed home against Bournemouth at Anfield earlier this month.
30: The goal against Bournemouth ensured the Egyptian achieved another milestone in becoming the first African player to score 30 times across one Premier League campaign.
8: As well as his fine form in England, Salah has also scored eight times in the tournament phase of this season's Champions League. Only Real Madrid's Cristiano Ronaldo, with 15 to his credit, has found the net more often in the group stages and knockout rounds of Europe's premier club competition.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
UAE SQUAD
Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani
Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh
Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani
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