A media manager has responded to the lack of Emirati culture in the artificial intelligence space by designing custom-built software that accurately represents the UAE's traditional dress, cultural landmarks and Arabic heritage.
Abdulla Alsharhan, creative service manager at Shams Media, spent two years developing “Create with Shams” in Sharjah Media City to accurately demonstrate to his Korean business partners the Emirati culture . It uses 12k images to give far more detail and clarity than similar AI technologies and incorporates the Arabic language and style.
“Our model understands the Arabic traditions, culture, look and feel,” he told The National. “Other AI services can give you quality but you cannot print [it large enough to display on] a building, it's a very small image. We can create a 12K image where we can print it over two buildings, not only one.”
One example of the AI being used in the UAE is with Al Fayy Restaurant & Cafe for an advert where images generated by the software were made into a video. The printing feature, meanwhile, is useful for advertisers, creatives, and companies who want to use an AI-generated image to promote their brand or product on a physical building.
Why it stands out
The platform supports creatives by providing authentic representations of Emirati culture and UAE attractions when suitable images are unavailable online.
“Other AI services can't create the Emirati outfit and our attractions well, and they don't understand the Arabic phrases written in English. Ours does all of that,” Mr Alsharhan added. “The AI will draw a unique image of a person wearing the kandura, for example. It knows the exact details.”
To ensure the product's viability, he worked with 1,700 Small and Medium Enterprises (SMEs) to test it. The platform also includes blocking measures to ensure it remains child-friendly, preventing users from creating inappropriate images.
When The National went down to test the software, Mr Alsharhan demonstrated how it can be used to completely change a person's appearance by deleting and replacing parts of the image based on a prompt.
He started by taking some photos of Andy, our multimedia producer, and then instructed the AI platform to turn him into Elvis Presley. The end result was a high-quality photo of Andy, indeed, as Elvis Presley.
Another feature of the AI is that it can replace the background of any object by isolating it against another background. This process saves time from creating the image from scratch on photo-editing applications.
Can you create your own personalised AI model?
If someone wanted to create their own AI software, Mr Alsharhan advised trying it locally without publishing it online in the beginning to experiment with it. “Developing your own data and collecting your own images can help you recreate whatever is in your imagination as soon as possible,” he said.
“I would always emphasise, even with my employees; make mistakes, because mistakes made me learn how to create my own platform because I had to create something complicated.”
At the moment, people can create their images by visiting Sharjah Media City, but an online version is under way. In the near future, users will also be able to prompt the platform in Arabic.
The UAE Council for Artificial Intelligence aims to advance the country as a world leader in the AI sector by implementing The UAE Strategy for Artificial Intelligence by 2031.
In 2017, Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, appointed Omar Al Olama as Minister of State for Artificial Intelligence. The UAE remains the only country to appoint a minister for AI.
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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