Anniversaries are a special time, and with the annual Emirates Festival of Literature concluding another successful run today, marking its 15th edition, it is worth taking stock of how the UAE’s arts scene has rebounded from the tough times of the Covid-19 pandemic.
Although many cultural festivals switched back to holding in-person events in 2022, this year is witnessing a full-throttle return of the exhibitions, screenings, seminars and topical discussions that have cemented the Emirates’ reputation as the focal point for the region’s artists and creatives.
Tomorrow is the start of the Sharjah Biennial, which is also celebrating a special anniversary this year – its 30th. It will feature more than 150 participants from over 70 countries with events taking place across 19 venues in five cities and towns throughout the emirate.
Mirroring the UAE’s own story of development, the biennial – the country’s longest-running arts event – has grown over the past three decades into a sprawling phenomenon that attracts cutting-edge contemporary artists to the emirate.
Its theme this year is Thinking Historically in the Present, and the programme has been inspired by the late Nigerian curator, art critic and writer Okwui Enwezor, whose work left a lasting impact on biennial curator and Sharjah Art Foundation director, Sheikha Hoor Al Qasimi.
Sheikha Hoor has described Enwezor’s ideas as the “conceptual framework for the biennial, which we’ve sought to honour and elaborate on while also reflecting on the foundation’s own past, present and future as the biennial marks its 30-year anniversary".
The fifteenth Sharjah Biennial will feature more than 150 participants from over 70 countries
Elsewhere in the country, the Ras Al Khaimah Fine Arts Festival – a non-profit community event – will be showcasing local and emerging artists, photographers and filmmakers until the end of February. This week Abu Dhabi independent art platform Warehouse421 will begin its RE/COLLECT winter season, presenting four major exhibitions and more than 20 workshops, talks and special events; after that, leading international art fair Art Dubai will take place from March 1 to 5.
As welcome as they are, these events are not the only side to the UAE’s thriving artistic life. Investment in culture continues apace, from the Dh1 million theatre initiative launched by the Ministry of Culture and Youth last October to Thursday’s news that the Sharjah Art Foundation had finished work on transforming the Kalba Ice Factory, an abandoned 20,000-square metre industrial site on the emirate’s east coast, into art spaces with social amenities.
The UAE has always recognised the importance of the arts and the benefits they bring, not only in terms of enriching our lives but in the way they support the economy. Speaking at a Unesco conference last September, Noura Al Kaabi, Minister of Culture and Youth, said the country had “recognised the growing power of the cultural and creative industries within the wider economy, as well as its vulnerability to unpredictable events”.
These creative industries contribute 3.5 per cent to the UAE’s gross domestic product, the minister said – a figure that is projected to grow to 5 per cent by 2031. And although unpredictable events such as pandemics may always be with us, we can take heart from the resilience of the UAE’s artists, curators and patrons. We can expect to see many of the country’s leading cultural events enjoying a few anniversaries more.
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Tuan Phan of SimplyFI.org lists five signs you have been mis-sold to:
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Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
UAE currency: the story behind the money in your pockets
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
The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
