In 1964, construction began on an ambitious permanent international fair in Tripoli, Lebanon's second largest city. The plan, according to then president Fouad Chehab, was to turn the port city into an international economic hub to supplement Beirut's growth.
Named the Rachid Karami International Fair, after the country's long-serving prime minister, the 40-hectare attraction was meant to accommodate up to two million visitors a year and included a grand exhibition hall, a national pavilion and an outdoor concert stage among others.
Brazilian architect Oscar Niemeyer, considered one of the foremost names in modernist architecture, designed the masterplan and it was scheduled for opening in 1969.
But progress on the large-scale project soon stalled, initially delayed by funding issues and then by the Lebanese Civil War in 1975. Following successive wars and an Israeli invasion in 1982, work on the fair was permanently halted, leaving the complex abandoned for years.
In 2018, following local initiatives to revive and protect the project, the fair was added to Unesco’s World Heritage tentative list. Since then, a number of projects have been funded by international organisations to renovate parts of it.
One such project, which involved the restoration of a guest house within the complex, was named as one of the six winners of the $1 million Aga Khan Award for Architecture on Thursday.
The first prizes were announced in 1978 with further ceremonies running every three years. It is the 15th time the awards have been held. The awards were instituted by the Aga Khan to reward building projects and designs that address the needs of communities with significant Muslim populations.
Scroll through the gallery above for more pictures of the Niemeyer guest house project
Funded by development and aid agency Expertise France, the renovation project adopted a 1,500 square metre space within the complex and turned it into a design platform and production facility. Called Minjara, the space was inaugurated in 2018 and is meant to be a space for suppliers, producers and designers of furniture, an industry Tripoli was once famed for.
Lebanese collective East Architecture Studio was tasked with the project.
Co-founder Charles Kettaneh said much of the budget for the project was spent renovating Niemeyer's existing structure.
"The responsibility for us was to set a valid precedent that was respectful of the history of the fair, of the world of Oscar Niemeyer in our intervention so that it could be a good restarting point, a rebirth of the pavilion," he says in a video explaining the project.
Kettaneh's colleague Nicolas Fayad explains that it was important for the project to be "reversible". He adds how they could imagine the design "being completely taken away" if the programme of the building changes in the future.
The transformation of the guest house has further boosted the stature of the entire site and re-energised calls for its protection.
"The renovation of the Niemeyer Guest House 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, as the country faces unprecedented political, socio-economic and environmental collapse," the jury for the 2022 Aga Khan Award for Architecture said.
The Tripoli project will share the prize with five other winners, including two community spaces in Bangladesh, the Banyuwangi International Airport in Indonesia, the Argo Contemporary Art Museum and Cultural Centre in Iran and the Kamanar Secondary School in Senegal.
The winners were chosen from a shortlist of 20, which were whittled down from a pool of 463. On-site reviews by a team of experts were undertaken to devise the final list.
In the Gulf, Sharjah's restored Flying Saucer was one of the shortlisted projects, alongside the Manama Post Office in Bahrain and the Wafra Wind Tower in Kuwait.
An award ceremony will soon take place in Muscat, Oman, in conjunction with the Aga Khan Music Awards.
Scroll through the gallery below for pictures of the six winners of the 2022 Aga Khan Award for Architecture
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
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
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
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The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
The biog
Name: Dr Lalia Al Helaly
Education: PhD in Sociology from Cairo
Favourite authors: Elif Shafaq and Nizar Qabbani.
Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,
She loves the beach and advises her clients to go for meditation.
The five pillars of Islam
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
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