Wetland, the UAE's innovative pavilion at this year’s Venice Architecture Biennale, has been awarded the prestigious Golden Lion for Best National Participation.
In giving the award, the Golden Lion jury commended the UAE’s exhibit for making visitors consider the relationship between waste and production, saying it “opens us to new construction possibilities between craft and high technology”.
It is the 10th time the UAE has participated in the Venice Biennale. This year's event, which runs until November 21, is held under the theme How Will We Live Together?.
Noura Al Kaabi, Minister of Culture and Youth, described the award on social media as a “testament to the talent and ingenuity that represents the UAE”.
More than 60 countries developed national pavilions, in addition to the UAE’s Wetland exhibition, which was curated by Wael Al Awar and Kenichi Teramoto.
Wetland examines the potential for creating sustainable building materials from the UAE’s salt flats, or sabkhas, and features an environmentally friendly cement produced with recycled desalinated water.
The exhibit is inspired by traditional coral houses, but its ground-breaking cement has the strength and durability to be used in modern architecture in standard brick shape.
A series of Farah Al Qasimi’s photographs was commissioned to complement the installation, showing the interplay between the salt flats and industrial development.
At its opening in May, Al Kaabi said the exhibit provided “a rare opportunity to present stories and ideas that define the UAE”.
“This culture of bridge-building and multinational exchange is fundamental to who we are as a nation," she said.
"Wetland presents a truly insightful idea, and a fresh perspective on the global issue of climate change. Developing more sustainable ways of balancing the needs of the modern world with the need to protect our environment is absolutely critical, and very high on the UAE's national strategic agenda."
Amsterdam's Fast wins Silver Lion for Gaza project
A project by the Foundation for Achieving Seamless Territory (Fast) from Amsterdam was awarded the Silver Lion for "a promising young participant".
Dubbed Watermelons, Sardines, Crabs, Sands, and Sediments, the project is the latest iteration of Fast's Border Ecologies and the Gaza Strip initiative, which "explores the emergence of unexpected spaces in response to stresses and war at the Israeli-Palestinian border."
The project was developed in collaboration with the Qudaih family in Gaza. It traces the transformation of the family's farm on the southeastern end of Khuza’a – a Palestinian agricultural village along one of the territory’s most militarised borders with Israel.
For the Biennale, Fast conducted several interviews with Amir Qudaih and his family, detailing daily life on the farm.
"Linking mundane material, such as watermelon, sardines, sand and sediment, to bureaucratic protocols, Israeli-imposed restrictions, and continued acts of violence, these stories attest to the Khuza’a community’s continual engagement in collective acts of survival, resistance, mutual aid, and solidarity," the project's website reads.
One of the stories, Wheat and Weddings, shows how marriage ceremonies are held on two small wheat fields in Gaza.
"Late spring marks both a celebration of the end of the wheat harvest and the beginning of the wedding season," the website reads. "Unlike other farmland in the area, on which farmers rotate crops year-round, these two fields are used only for monocropping to allow space for communal gatherings and wedding parties in the summer."
The project also features an installation composed of a dining table and a custom-made tablecloth designed by Malkit Shoshan and Sandra Kassenaar in collaboration with the Qudaih family.
Two projections juxtapose short videos captured on mobile phones by Khuza’a farmers. The exhibition also includes photographs, short stories and testimonies, as well as a website that makes the exhibition material accessible online.
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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