Liu Jiakun has been awarded the Pritzker Architecture Prize in a ceremony at Louvre Abu Dhabi.
Monday's event was the first time the UAE capital had hosted the ceremony for the prestigious accolade, which is intended to honour a living architect whose work shows “talent, vision and commitment”, according to the Pritzker Prize's website. The event was attended by Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi.
Liu is difficult to box into a specific aesthetic, however, the Chinese architect is driven by a clear and steadfast ethos. He is renowned for spurning style in favour of social requirements, and his designs are informed by the purpose of the site and the materials that are readily available. For Liu, architecture should not be applied. Rather, it should be cultivated organically from the local context. Perhaps it is for this reason that several of his designs were constructed in the city he knows best – his hometown of Chengdu, capital of the Sichuan province.
“Architecture should reveal something,” he said in a statement shared by the Pritzker Prize. “It should abstract, distil and make visible the inherent qualities of local people. It has the power to shape human behaviour and create atmospheres, offering a sense of serenity and poetry, evoking compassion and mercy, and cultivating a sense of shared community.”
Liu's works include the Luyeyuan Stone Sculpture Art Museum, which incorporates elements from a traditional Chinese garden. This ability to smoothly blend architecture within natural topography can also be seen in his renovation of the Tianbao Cave District.
He is also known for his work following the 2008 Sichuan earthquake, in which he repurposed rubble as materials for new projects. He used this “rebirth brick” approach in his designs for the Novartis Shanghai Campus, Xicun Compound and Shuijingfang Museum. The most famous and poignant example of the technique is his Hu Huishan Memorial, a structure named in honour of a 15-year-old girl who died in the earthquake.
“Through an outstanding body of work of deep coherence and constant quality, Liu Jiakun imagines and constructs new worlds, free from any aesthetic or stylistic constraint,” the 2025 jury for the Pritzker Prize, chaired by Chilean architect Alejandro Aravena, said in a statement.
“Instead of a style, he has developed a strategy that never relies on a recurring method but rather on evaluating the specific characteristics and requirements of each project differently. That is to say, Liu Jiakun takes present realities and handles them to the point of offering sometimes a whole new scenario of daily life. Beyond knowledge and techniques, common sense and wisdom are the most powerful tools he adds to the designer’s toolbox.”
Liu shared insights into his practice during a discussion at the Cultural Foundation Abu Dhabi on Saturday, May 3. He was joined by other Pritzker laureates including the Japanese architect Riken Yamamoto and the British architect David Chipperfield. The three discussed the potential for architecture to honour culture while simultaneously bolstering communities.
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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