A Lebanese guesthouse, a Bangladeshi refugee space, a Senegalese school and a museum in Iran are among the winners of the $1 million Aga Khan Award for Architecture, now in its 45th year.
The six award winners will share the prize pot, one of the largest in architecture, for an award that was established in 1977 by the Aga Khan to reward building projects and designs that address the needs of communities with significant Muslim populations.
Tripoli guesthouse
The renovation of Lebanon's Niemeyer Guest House in Tripoli is one of the projects. It “is an inspiring tale of architecture's capacity for repair, at a time of dizzying, entangled crisis around the world, and in Lebanon in particular”, the jury said.
On the outskirts of the city, the building stands inside an entrance to the Rachid Karami International Fair, a project by architect Oscar Niemeyer that has been left derelict and unfinished after the country's civil war halted it in 1975.
The 10-hectare fair site is a widely celebrated example of Modernist architecture in the Middle East.
The single-storey guesthouse, transformed by East Architecture Studio, appears windowless from the outside and yet is flooded with light via a central atrium and two courtyards.
Community spaces in Bangladesh
Bangladesh's Urban River Spaces, a former dump site that has been transformed into a multifunctional space used by communities in Jhenaidah, is part of an initiative to clean the Nabaganga River.
“As such, the project managed to reverse the ecological degradation and health hazards of the river and its banks and induce effective ecological improvement of the river in one of the most riverine countries on earth,” an extract from the jury citation said.
Future plans at this project include the introduction of walkways, gardens, cultural facilities and efforts to increase biodiversity in the area.
Six temporary community spaces of the Rohingya Response programme in Cox's Bazaar also received the award, as they provide “dignified, sensitive and ingenious response to emergency needs”.
These comprise a women-friendly space that encompasses psychosocial support, a breastfeeding area and a courtyard for women and girls to play. Another zone offers space for Rohingya women to craft products and sell them to visitors, while a third serves Hindu Rohingya communities with domestic violence issues.
An airport in Indonesia
In Indonesia, the Banyuwangi International Airport in East Java, designed by architect Andra Matin, caught jury members' eyes. It is described as a “game-changer in airport architecture”.
It was inspired by the houses of the local Osing tribe and features two pitched-roof structures covered in grass and crowned with timber-frame, asymmetrical pyramidal skylights that pay homage to the traditional Banyuwangi headdress.
“Arising from a sea of a paddy fields, the building extends the language of the landscape into a concentrated event that coalesces architecture, functionality and setting in a seamless yet discernible disposition,” the jury said.
Tehran museum and Senegalese school
In Iran, the Argo Contemporary Art Museum and Cultural Centre has also received international recognition.
The jury described it as an “untypical” reuse and conservation project, as it transformed a former brewery into a private museum for contemporary art, with spaces for exhibitions, talks and film screenings across four floors.
The project retained the “full integrity and raw beauty of the historic building”, judges said, through the use of steel columns, reinstated brickwork and a white concrete staircase, as well as a brass public bar. Five pitched-concrete roof structures “appear to float above the building — a 'tip of the hat' symbolising its return to life”.
The final winner is the Kamanar Secondary School in Senegal, a complex that “addresses the multiple scales of urbanism, landscape, architecture and building technologies with equal commitment and virtuosity”.
The site's topography and flora, which includes a grid of classroom pods centred around pre-existing foliage, are especially striking features.
2022 Aga Khan Award for Architecture
These winners were chosen from a shortlist of 20 projects, which in turn were whittled down from a pool of 463. On-site reviews by a team of experts were undertaken to devise the final list.
“We wanted our collective message to reflect the extraordinary times we are living in, from Covid and climate change to social polarisation, poverty, inequality and conflict,” the master jury report said.
“To that end, we sought to identify exemplary and transformative practices that address these particular challenges.”
The jury looked for “quality, not only of the architectural space, but the quality of life and social relationships facilitated by architecture — the generosity and beauty that architecture can strive to make more accessible”.
Jury members this year included architects Nada Al Hassan and Lina Ghotmeh, artist Kader Attia and professor Amale Andraos.
An award ceremony will soon take place in Muscat, Oman, in conjunction with the Aga Khan Music Awards.
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
If you go
Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.
Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com
A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
'How To Build A Boat'
Jonathan Gornall, Simon & Schuster
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
BOSH!'s pantry essentials
Nutritional yeast
This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.
Seeds
"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."
Umami flavours
"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".
Onions and garlic
"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."
Your grain of choice
Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."
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Charlotte Gainsbourg
Rest
(Because Music)
More coverage from the Future Forum
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What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
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US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
