Architecture firm Znera Space has created a radical concept that would change the Dubai skyline.
The planned project is known as Downtown Circle and is a 550-metre-tall ring, which will encircle Burj Khalifa. Designers hope it will shake up traditional ideas of gated communities and skyscraper homes. It is also intended to be sustainable and self-sufficient.
Artist illustrations show the striking scale of the structure, which is hoped will encompass all of Downtown Dubai with a circumference of three kilometres.
It will be broken down into smaller units, which will contain homes as well as public, commercial and cultural spaces.
The ambitious project has been drawn up by Najmus Chowdry and Nils Remess, co-founders of Znera Space, who often focus on experimental architecture that explores and addresses social boundaries and environmental issues.
Downtown Circle was created by the pair during the pandemic, which sparked the idea of rethinking how we live in cities, particularly in skyscrapers.
“We wanted to go down to the basics of how gated communities were established as a very horizontal built environment,” Chowdry tells The National. “But you can’t have that here because of the dense urban fabric of Dubai. The best way to explore and practise this concept was in Downtown itself.”
“The concept was of a vertical city,” adds Remess. “When Covid-19 hit hard, we thought a lot about suitability and how can we change things, and how we can create better urban planning. We looked at aspects such as garbage disposal, food production, traffic problems, pollution. We put all these things together and came up with the concept.”
Downtown Circle is made up of five levels and would sit on five points, or pillars, embedded into the ground. The massive span of the circle itself would be composed of two main rings held together by a continuous green belt named the Skypark which vertically connects the floors with each other creating a connected three-dimensional urban green eco-system.
“One of our targets was agriculture,” Remess says. “Usually cities begin with agriculture and then continue with urbanisation. Today, many big cities are faced with the problem of how they can add more agriculture. This is one of the aspects we wanted to add into this concept — a self-sufficient city.”
Acting as a lung to the structure, Skypark would also include swamps, waterfalls, tropical vegetation and various floras. The plan would also be to have areas for rainwater harvesting, solar power and a system storing carbon and filtering pollutants from the air as part of the urban ecosystem.
An idea for a tram on the outer perimeter ring is also included in the concept and drawings, which were created in collaboration with Poland-based visualisations studio Pictown. Twenty spacious pods travelling up to 100 kilometres per hour would transport passengers around the Downtown Circle while offering 360-degree views of the city.
The idea of a self-sustainable city within a city is similar to The Line megaproject in Neom, Saudi Arabia. However, Znera Space’s concept differs as it is integrated into the fabric of an existing city unlike The Line, which is planned to be built in the desert where space is abundant.
While Chowdry and Remess have considered all aspects of urban living, from the social, economical and sustainable while creating Downtown Circle, the discussion about what is possible in architecture excites them equally as much.
“Our roles as architects is to come up with these ideas,” Chowdry says. “We want people to comment on it, criticise it, to see how we can think about building topographies.”
“It also raises the discussion of what we can do better,” adds Remess. “The way we build cities, the way we plan things. There can be negativity around this type of discussion but also solutions in how we can change things for the better.”
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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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Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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