• Walid Siti's solo exhibition Fragile Construct has opened at Meem Gallery in Dubai. All photos: Antonie Robertson / The National
    Walid Siti's solo exhibition Fragile Construct has opened at Meem Gallery in Dubai. All photos: Antonie Robertson / The National
  • White Mountains (2019) by Walid Siti
    White Mountains (2019) by Walid Siti
  • Walid Siti's Deconstructing Tower series (2020)
    Walid Siti's Deconstructing Tower series (2020)
  • White Peaks (2023) by Walid Siti
    White Peaks (2023) by Walid Siti
  • Suppleness of a Mountain (2023) by Walid Siti
    Suppleness of a Mountain (2023) by Walid Siti
  • Siti's sculptural works sustain his exploration of architectural forms as studies of power
    Siti's sculptural works sustain his exploration of architectural forms as studies of power
  • Homage to Rifat Al Chadirji (2023) by Walid Siti
    Homage to Rifat Al Chadirji (2023) by Walid Siti
  • Walid Siti was born in Iraqi Kurdistan in 1954 and later settled in London
    Walid Siti was born in Iraqi Kurdistan in 1954 and later settled in London

Walid Siti's solo exhibition in Dubai deconstructs power while honouring Kurdish identity


Razmig Bedirian
  • English
  • Arabic

The Malwiya minaret of Samarra was a familiar site for Walid Siti during his bus travels between Iraqi Kurdistan and the Institute of Fine Arts in Baghdad, from which he graduated in 1976.

A spiralling conical tower of ochre hues, the minaret is a looming remnant of the mosque that was built in the 9th century. The Great Mosque of Samarra, commissioned by the Abbasid caliph Al-Mutawakkil, was the world’s largest in its time. Today, only its outer wall and minaret remain.

The minaret had a lasting impression on Siti, growing stronger in his memory after he left Iraq in the 1980s. Escaping Baathist persecution, he travelled to the former Yugoslavia and eventually settled in London. To the artist in exile, who kept watch on the region’s shifting political developments from afar, the landmark became a symbol of power – or rather, its precarious nature and fragility.

Siti's earlier ink drawings feature the tower's spiralling exterior as a wilting mass. Antonie Robertson / The National
Siti's earlier ink drawings feature the tower's spiralling exterior as a wilting mass. Antonie Robertson / The National

The Malwiya minaret has a starring role in Siti’s oeuvre and is a centrepiece at Fragile Construct, his new solo exhibition at Dubai’s Meem Gallery, which runs until February 3.

“The tower has been a point of inspiration for me since I was a student in Baghdad in the 1970s,” Siti tells The National. “When I was abroad in the diaspora I became more and more fascinated and intrigued by it.”

Rather than presenting the tower with a faithful depiction, Siti instead aims to reveal its metaphorical essence. His earlier ink drawings feature its spiralling exterior as a wilting mass. Other studies, meanwhile, bring the minaret to form with criss-crossing lines and ladderlike shapes.

Siti built upon this approach with his monumental paintings. Expressive and vivid with motion, the looming structures in his works have a vulnerable quality, as if they were on the verge of unravelling at the seams.

While Siti uses the minaret to address constructs of power, the artist also considers the remarkability of its construction and design, praising its mysterious architect. A video artwork plainly touches on this with its title: To the Unknown Architect.

The piece is significant because it also marks the time when Siti finally scaled the tower. Though he had seen the monument countless times in his youth, he only had the chance to climb it in 2019. The experience, he says, was “overwhelming and incredible”.

“When I had the chance to go back to Samarra, I climbed it and photographed it and somebody helped with the drone [footage] as well,” he says.

“The tower is on a flat land and is seen from everywhere. The beauty of it, the aesthetic … It has so many connotations and ideas. Climbing from a wider circle and as you go up, the circle gets slowly smaller. For people, this is reminiscent of the Tower of Babel. It’s been an inspiration for artists and architects all over the world.”

Walid Siti uses towering structures to explore the fragility of power. Antonie Robertson / The National
Walid Siti uses towering structures to explore the fragility of power. Antonie Robertson / The National

The Malwiya minaret is not the only towering form that Siti refers to in his work. In his 2023 painting Homage to Rifat Al Chadirji, the artist pays tribute to the Iraqi-Turkmen architect by portraying his design for the now non-existent National Insurance Company in Mosul.

The work depicts the tower with upright splendour, using bold vertical lines that are unmistakably Siti’s. Again, the painting is replete with dynamism, but gives a sense of abandonment, particularly around its topmost section. This aesthetic take reflects upon the tower’s tragic and belligerent fate.

“The National Insurance Company was built in the 1960s,” Siti says. “ISIS used the top part as a platform for their snipers. Then they started throwing people from there. People they deemed degenerate. It became very notorious. It was badly damaged during the war. People in Mosul debated whether to keep it or demolish it. They demolished it in the end. For me, it epitomises this cycle of construction and destruction.”

Walid Siti's Fragile Construct is running at Meem Gallery until February 3. Antonie Robertson / The National
Walid Siti's Fragile Construct is running at Meem Gallery until February 3. Antonie Robertson / The National

The tower’s transformation from a place of economic power to an instrument of war and torture before its obliteration sustains Siti’s studies of power within lofty architecture.

The artist brings these studies to three dimensions with his sculptures. The works comprise towers erected using scraps of wood huddled together, giving the impression that their form might topple over at the slightest touch.

One of the sculptures, Collective Dream, was created using ladderlike forms piled together to a pointed top. The work reflects on the communal effort required to achieve a goal, with the ladder used to depict the idiom of climbing towards success. However, as some rungs seem to obstruct others, the work also hints at how individual success may come at the cost of another’s.

White Mountains by Walid Siti. Antonie Robertson / The National
White Mountains by Walid Siti. Antonie Robertson / The National

Besides the fragility of power, Siti’s art also touches upon aspects of Kurdish identity. His White Mountains painting, created in 2019, is a triptych that portrays the snow-capped peaks of Iraqi Kurdistan. The mountains have a significant place within Kurdish culture.

“It is a place of refuge, a source of water, trees and fruit,” he says. “A whole livelihood for Kurdish people. I tried to portray the mountains as a habitat for the Kurds.”

The mountain range within the painting is anything but stationary. The vertical lines superimposed on the curving strokes give the mountains a tempestuous character, overtaken by rain and snow. White Peaks, on the other hand, which was painted this year, depicts the cluster of mountains with an assemblage of lines that has become idiosyncratic of Siti’s hand. The lines, painted with an arctic white emanate brightly against the subdued, decidedly gloomy backdrop.

While the two paintings are tributes to the sanctuary the peaks offered the Kurds during years of persecution, Siti also shows how they, like the towers he addresses, were used as a symbol of power. He addresses this quality in his video artwork The Troubled Bear and the Palace.

Siti left Iraq in the 1980s, travelling to former Yugoslavia before settling in London. Antonie Robertson / The National
Siti left Iraq in the 1980s, travelling to former Yugoslavia before settling in London. Antonie Robertson / The National

A compilation of archival material and footage shot by Siti, the work shows a group of Kurds ceremoniously releasing three bears at one of the palaces Saddam Hussein erected on the Kurdish mountains. The palaces were arguably a way for Hussein to claim dominion over an area that geographically was of utmost importance to Kurdish identity and survival.

Hussein was infamous for his persecution of Kurds, even using chemical weapons against the Kurdish village of Halabja in 1988, killing thousands.

“The bears were released at the helipad where Saddam used to land,” Siti says. “This region is known for being a habitat for bears because there are many caves there.” The Troubled Bear and the Palace also alludes to passages from the ancient epic of Gilgamish, drawing parallels with the king’s quest for immortality with Hussein’s own quest for power.

“He built the palaces to stamp his legacy on the Earth forever,” he says. “Gilgamish came back humbled, to live and die as anybody else. Saddam as well, in the end, metaphorically did the same. He had to accept his fate.”

“With the palaces and the bears, I felt that it summarises what happened to Iraq as a whole and to the Kurds in particular.”

Fragile Construct is running at Meem Gallery, Dubai, until February 3

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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

Spare

Profile

Company name: Spare

Started: March 2018

Co-founders: Dalal Alrayes and Saurabh Shah

Based: UAE

Sector: FinTech

Investment: Own savings. Going for first round of fund-raising in March 2019

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Updated: December 04, 2023, 3:05 AM