• The Niemeyer Guest House in Tripoli, Lebanon has been named one of the six winners of the 2022 Aga Khan Award for Architecture. All photos: Cemal Emden / Aga Khan Trust for Culture
    The Niemeyer Guest House in Tripoli, Lebanon has been named one of the six winners of the 2022 Aga Khan Award for Architecture. All photos: Cemal Emden / Aga Khan Trust for Culture
  • Since its opening, the guest house has hosted several shows and promotes collaborations between established Lebanese designers and local artisans.
    Since its opening, the guest house has hosted several shows and promotes collaborations between established Lebanese designers and local artisans.
  • The outdoor space of the Niemeyer Guest House.
    The outdoor space of the Niemeyer Guest House.
  • The central atrium surrounded by the exhibition space, where furniture samples are tested and made available for public use.
    The central atrium surrounded by the exhibition space, where furniture samples are tested and made available for public use.
  • A paved concrete pathway leads the visitors discreetly towards the building entrance.
    A paved concrete pathway leads the visitors discreetly towards the building entrance.
  • Minjara, as the guest house is now called, offers access, free of charge, to a state-of-the-art carpentry workshop.
    Minjara, as the guest house is now called, offers access, free of charge, to a state-of-the-art carpentry workshop.
  • Conceived as an open production laboratory, the workshop and its auxiliary technical spaces infiltrate the western wing of the building.
    Conceived as an open production laboratory, the workshop and its auxiliary technical spaces infiltrate the western wing of the building.
  • All furniture used and displayed in the guest house is entirely designed and built at the Minjara workshop.
    All furniture used and displayed in the guest house is entirely designed and built at the Minjara workshop.
  • The blank facades reveal a beautiful interior space lit by a square atrium.
    The blank facades reveal a beautiful interior space lit by a square atrium.
  • The concrete diagrid covering the courtyards allows sunlight to enter the interior spaces without glare.
    The concrete diagrid covering the courtyards allows sunlight to enter the interior spaces without glare.
  • The building is centred around an open central atrium planted with local reed species.
    The building is centred around an open central atrium planted with local reed species.
  • The guest house's glass doors can be opened or closed depending on privacy needs and the desire to access the courtyard.
    The guest house's glass doors can be opened or closed depending on privacy needs and the desire to access the courtyard.
  • A view of the guest house's surroundings and material library.
    A view of the guest house's surroundings and material library.
  • The horizontal concrete structure with a windowless facade.
    The horizontal concrete structure with a windowless facade.
  • The central courtyard with new glazed partitions.
    The central courtyard with new glazed partitions.
  • Defined by a series of lightweight steel and glass panels registering the ceiling's rhythmic structural grid, the new flexible partition seamlessly connects all functions to each other and to the central courtyard beyond.
    Defined by a series of lightweight steel and glass panels registering the ceiling's rhythmic structural grid, the new flexible partition seamlessly connects all functions to each other and to the central courtyard beyond.
  • The guest house exposes an elongated profile with its 58-metre main facade, of low height, set on a flat field amid lush green grass.
    The guest house exposes an elongated profile with its 58-metre main facade, of low height, set on a flat field amid lush green grass.
  • The Niemeyer Guest House is now a design platform and production centre for the local wood industry.
    The Niemeyer Guest House is now a design platform and production centre for the local wood industry.
  • The guest house plan. Photo: East Architecture Studio
    The guest house plan. Photo: East Architecture Studio

Inside the Lebanese guest house that won the Aga Khan Award for Architecture


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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.

Part of the Rachid Karami International Fair designed by Oscar Niemeyer in Tripoli. Photo: India Stoughton
Part of the Rachid Karami International Fair designed by Oscar Niemeyer in Tripoli. Photo: India Stoughton

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

The exterior of the Niemeyer Guest House. Photo: Cemal Emden / Aga Khan Trust for Culture
The exterior of the Niemeyer Guest House. Photo: Cemal Emden / Aga Khan Trust for Culture

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

  • The renovation of Niemeyer Guest House is one of six winners of the 2022 Aga Khan Award for Architecture. Photo: Cemal Emden / Aga Khan Trust for Culture
    The renovation of Niemeyer Guest House is one of six winners of the 2022 Aga Khan Award for Architecture. Photo: Cemal Emden / Aga Khan Trust for Culture
  • On the outskirts of the city, the building stands inside an entrance to the Rachid Karami International Fair. Photo: Cemal Emden / Aga Khan Trust for Culture
    On the outskirts of the city, the building stands inside an entrance to the Rachid Karami International Fair. Photo: Cemal Emden / Aga Khan Trust for Culture
  • The single-storey guesthouse has been transformed by East Architecture Studio. Photo: Cemal Emden / Aga Khan Trust for Culture
    The single-storey guesthouse has been transformed by East Architecture Studio. Photo: Cemal Emden / Aga Khan Trust for Culture
  • Argo Contemporary Art Museum and Cultural Centre in Tehran, Iran, will also share the $1 million prize pot. Photo: Deed Studio / Aga Khan Trust for Culture
    Argo Contemporary Art Museum and Cultural Centre in Tehran, Iran, will also share the $1 million prize pot. Photo: Deed Studio / Aga Khan Trust for Culture
  • The jury described it as an 'untypical' reuse and conservation project. Photo: Deed Studio / Aga Khan Trust for Culture
    The jury described it as an 'untypical' reuse and conservation project. Photo: Deed Studio / Aga Khan Trust for Culture
  • A former brewery has been transformed into a private museum for contemporary art. Photo: Deed Studio / Aga Khan Trust for Culture
    A former brewery has been transformed into a private museum for contemporary art. Photo: Deed Studio / Aga Khan Trust for Culture
  • It has spaces for exhibitions, talks and film screenings across four floors. Photo: Deed Studio / Aga Khan Trust for Culture
    It has spaces for exhibitions, talks and film screenings across four floors. Photo: Deed Studio / Aga Khan Trust for Culture
  • Senegal's Kamanar Secondary School is another winner. Photo: Amir Anoushfar / Aga Khan Trust for Culture
    Senegal's Kamanar Secondary School is another winner. Photo: Amir Anoushfar / Aga Khan Trust for Culture
  • The complex 'addresses the multiple scales of urbanism, landscape, architecture and building technologies with equal commitment and virtuosity'. Photo: Amir Anoushfar / Aga Khan Trust for Culture
    The complex 'addresses the multiple scales of urbanism, landscape, architecture and building technologies with equal commitment and virtuosity'. Photo: Amir Anoushfar / Aga Khan Trust for Culture
  • A focus was put on the site's topography and flora. Photo: Amir Anoushfar / Aga Khan Trust for Culture
    A focus was put on the site's topography and flora. Photo: Amir Anoushfar / Aga Khan Trust for Culture
  • A grid of classroom pods are centred around pre-existing foliage. Photo: Amir Anoushfar / Aga Khan Trust for Culture
    A grid of classroom pods are centred around pre-existing foliage. Photo: Amir Anoushfar / Aga Khan Trust for Culture
  • Banyuwangi International Airport in East Java is among the winning projects. Photo: Mario Wibowo / Aga Khan Trust for Culture
    Banyuwangi International Airport in East Java is among the winning projects. Photo: Mario Wibowo / Aga Khan Trust for Culture
  • It is inspired by the houses of the local Osing tribe and features two pitched-roof structures covered in grass. Photo: Mario Wibowo / Aga Khan Trust for Culture
    It is inspired by the houses of the local Osing tribe and features two pitched-roof structures covered in grass. Photo: Mario Wibowo / Aga Khan Trust for Culture
  • Inside Banyuwangi Airport. Photo: Mario Wibowo / Aga Khan Trust for Culture
    Inside Banyuwangi Airport. Photo: Mario Wibowo / Aga Khan Trust for Culture
  • The roof structures are crowned with timber-frame, asymmetrical pyramidal skylights that pay homage to the traditional Banyuwangi headdress. Photo: Mario Wibowo / Aga Khan Trust for Culture
    The roof structures are crowned with timber-frame, asymmetrical pyramidal skylights that pay homage to the traditional Banyuwangi headdress. Photo: Mario Wibowo / Aga Khan Trust for Culture
  • Urban River Spaces is one of two Bangladeshi winners on the list. Photo: Asif Salman / Aga Khan Trust for Culture
    Urban River Spaces is one of two Bangladeshi winners on the list. Photo: Asif Salman / Aga Khan Trust for Culture
  • It is a former dump site that has been transformed into a multifunctional space used by communities in Jhenaidah. Photo: Asif Salman / Aga Khan Trust for Culture
    It is a former dump site that has been transformed into a multifunctional space used by communities in Jhenaidah. Photo: Asif Salman / Aga Khan Trust for Culture
  • It is part of an initiative to clean up the Nabaganga River. Photo: Asif Salman / Aga Khan Trust for Culture
    It is part of an initiative to clean up the Nabaganga River. Photo: Asif Salman / Aga Khan Trust for Culture
  • Future plans for this project include the introduction of walkways, gardens, cultural facilities and efforts to increase biodiversity in the area. Photo: Asif Salman / Aga Khan Trust for Culture
    Future plans for this project include the introduction of walkways, gardens, cultural facilities and efforts to increase biodiversity in the area. Photo: Asif Salman / Aga Khan Trust for Culture
  • Six temporary community spaces of the Rohingya Response programme also made the list. Photo: Asif Salman / Aga Khan Trust for Culture
    Six temporary community spaces of the Rohingya Response programme also made the list. Photo: Asif Salman / Aga Khan Trust for Culture
  • The project provides 'dignified, sensitive and ingenious response to emergency needs', jury members said. Photo: Asif Salman / Aga Khan Trust for Culture
    The project provides 'dignified, sensitive and ingenious response to emergency needs', jury members said. Photo: Asif Salman / Aga Khan Trust for Culture
  • Inside one of the spaces. Photo: Asif Salman / Aga Khan Trust for Culture
    Inside one of the spaces. Photo: Asif Salman / Aga Khan Trust for Culture
  • The project for the Rohingya Refugee Response. Photo: Asif Salman / Aga Khan Trust for Culture
    The project for the Rohingya Refugee Response. Photo: Asif Salman / Aga Khan Trust for Culture
Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

Ten tax points to be aware of in 2026

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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

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8. Pillar 2 implementation 

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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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Rating: 4.5/5

The biog

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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,

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Updated: September 23, 2022, 8:35 AM