A painting of Tiger Woods by Mark Robinson. Courtesy Mark Robinson
A painting of Tiger Woods by Mark Robinson. Courtesy Mark Robinson
A painting of Tiger Woods by Mark Robinson. Courtesy Mark Robinson
A painting of Tiger Woods by Mark Robinson. Courtesy Mark Robinson

Vivid strokes on the green

Mark Robinson is the DP World Tour Championship artist-in-residence. Here Anna Seaman talks to him ahead of the event this weekend.

Anna Seaman

November 13, 2013

  • English
  • Arabic

When The European Tour's top 60 golfers tee off on the Earth course at Jumeirah Golf Estates this weekend, there will be one man on the sidelines capturing the action in a painting.
Mark Robinson is the D?P World Tour Championship artist-in-residence and at the four-day event, he'll be on the 18th hole with a large easel, paints and brushes to create a landscape that will be printed on cards and postcards.
This is the fifth year that Robinson will be painting landscapes of the 18th hole at the Jumeirah Golf Estates club and he says it is something he thoroughly enjoys. "The golf world is a closed world and it takes a long time to be accepted, so this is really a privilege, especially because I am getting lots of nice feedback and now I am known as a golf artist."
Robinson also produces portraits of well-known golfers in full swing, which are on display in the clubhouse.
"I try to make them hyper-real by using high contrast colours in my paintings and pushing the light and shadows," explains Robinson.
So, whether it is Sergio Garcia, whom he has set on a red background, Lee Westwood, who is looking after his ball, or Henrik Stenson, who is set to a kind of storm scape for dramatic effect, Robinson has captured the spirit and excitement of the golf championship.
"I have found my niche now so I want to paint in more tournaments and I hope to collate my portraits for a book," he says.
Robinson is represented by Chisholm Gallery in Florida, US, and is looking for representation in the UAE.
• The DP World Tour Championship runs from November 14 to 17 at Jumeirah Golf Estates, Dubai
* Anna Seaman
aseaman@thenational.ae
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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

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