Sultan Sooud Al Qassemi is a writer and researcher, and the founder of Barjeel Art Foundation
November 29, 2024
In 1970, Abu Dhabi took a significant step in engaging with other cultures from across the world when it joined more than 70 other participating countries at the Osaka Expo in Japan. Japan hosted the world under the theme "Progress and Harmony for Mankind". A pavilion designed by Abdulrahman Makhlouf – the renowned Egyptian-born urban planner who played a crucial role in shaping Abu Dhabi's modern urban landscape – was an important moment of early international cultural exchange for the emirate.
However, the roots of cultural development in Abu Dhabi extend further back, predating the UAE's formation as a federation in 1971. The leadership of Sheikh Zayed bin Sultan Al Nahyan, then the Ruler of Abu Dhabi and later the Founding Father of the UAE, set the tone for preserving and celebrating the emirate’s heritage. Recognising the importance of safeguarding the archaeological treasures unearthed by the Danish mission led by Peter Glob and his assistant Geoffrey Bibby, Sheikh Zayed established Al Ain Museum in 1969. This institution became a cornerstone of the work to preserve the emirate's rich history and was testament to Abu Dhabi's early commitment to cultural and historical stewardship.
One of the UAE’s key strengths lies in its federal system, which grants each emirate significant autonomy in policymaking, particularly in cultural development. This structure fosters authentic, decentralised cultural development, allowing each emirate to present its unique vision and priorities. This diversity is evident in the distinct cultural events hosted across the country. Art Dubai, Abu Dhabi Art, and the Sharjah Biennial each bring a unique flavour to the UAE’s art scene, reflecting the individual character of their host emirates. Similarly, the nation boasts three major literature events, a remarkable contrast to other countries where a single annual event might suffice.
The expatriate community in the UAE has also contributed to the nation's cultural diversity and global prominence. Beyond providing essential skills and labour, many expatriates have enriched the UAE's cultural landscape by bringing their extensive art collections, transforming the country into a global cultural hub.
Notable among these collectors is British-Iranian financier Mohammed Afkhami, whose collection comprises about 600 works. British-Pakistani collector Taimur Hassan has also played a pivotal role in the UAE's art scene with a collection that focuses on South Asian and Middle Eastern art having been featured in exhibitions such as Notations on Time at the Ishara Art Foundation in Dubai.
Sheikh Zayed set the tone for preserving and celebrating heritage
The Snow Feinan Li Private Collection further diversifies the UAE's cultural offerings. The collection is a true cultural melting pot with a mix of Chinese contemporary artists, as well as Emirati, Emirati-based and Western artists, reflecting a commitment to cross-cultural dialogue. Other significant collections include those of Sleem and Lamia Hasan, as well as Fairouz and Jean-Paul Villain, each contributing uniquely to the Emirates’ vibrant art scene. Through their unwavering dedication, such collectors have transformed the country into a nexus of cultural exchange.
Many Arab states, despite their immense potential, have been hindered by stagnation or conflict, resulting in missed opportunities for economic and cultural growth. These challenges have prompted a significant wave of talent migration to GCC countries, particularly the UAE, where skilled individuals have sought opportunities to thrive and contribute. That said, signs of cultural and economic renewal are emerging across the region.
Landmark developments include the opening of the Grand Egyptian Museum, the revival of Iraq’s National Museum of Modern Art and last year’s reopening of the Bardo Museum in Tunis. These institutions symbolise a renewed commitment to preserving and showcasing the region’s rich cultural heritage. There is hope that some of the young Arab professionals who have gained valuable experience in the Gulf can contribute to the development of their home countries.
Such progress would not only benefit individual nations but also the broader region. The UAE stands to gain from the economic and cultural advancement of its Arab neighbours, as a thriving, interconnected region promotes stability and mutual prosperity. Much like the EU, where interdependence has fostered lasting peace and growth, a similar dynamic in the Arab world could pave the way for a brighter, more collaborative future.
The UAE has recently reaffirmed its commitment to becoming a leading cultural hub with the introduction of a federal decree-law permitting the establishment of private museums. This progressive move reflects the nation’s dedication to fostering cultural innovation, encouraging private investment in the arts and expanding the diversity of its cultural landscape. Additionally, over the past half-century, the UAE has benefited from benevolent leadership that has encouraged cultural and economic development. This vision endures and continues to a young generation of leaders. The appointment of Sheikh Khaled bin Mohamed as Crown Prince of Abu Dhabi further crystalises an optimistic future of cultural and economic development in the Emirates.
The UAE also benefits from championing arts and culture by sectors not usually associated with cultural development, such as the Ministry of Foreign Affairs, which has led the way in utilising culture as a tool of soft power and showcasing country’s art in international venues. It is unusual for ministries of foreign affairs to support culture and art to the extent the UAE does. Under the patronage of Minister of Foreign Affairs Sheikh Abdullah bin Zayed, the Ministry’s Office of Public and Cultural Diplomacy acquired pieces worth more than Dh1.5 million ($408,000) produced by emerging and established Emirati artists. Similarly, the ministry and Sheikh Abdullah led patronage efforts for Al Burda Award, which celebrates the birth of the Prophet (peace and blessing be upon him) each year through Islamic arts.
Next year holds much promise for the UAE: the much-anticipated Sharjah Biennale, renowned for its cutting-edge artistic discourse, the prestigious International Council of Museums general conference in Dubai, which will bring together museum professionals from around the world, and the completion of the Saadiyat Cultural District in Abu Dhabi all solidify the UAE’s position as a global cultural destination.
Almost 55 years after its first participation in the 1970 Expo Osaka, Abu Dhabi will be back in Japan at Expo 2025 Osaka but under the flag of the United Arab Emirates. Today, looking back at the progress of the Emirates over the past half-century, I am reminded of the theme of the 1970 Expo – Harmony and Progress for Mankind. It is as though this promise extended beyond that one event in which Sheikh Zayed offered a vision of progress and harmony for the people of the UAE.
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
