A large-scale structure made of environmentally friendly cement will be showcased at the UAE's National Pavilion at the upcoming Venice Architecture Biennale.
The cement is created from recycled, industrial-waste brine derived from the UAE's salt flats, known as sabkha, which account for more than 5 per cent of the country’s land mass.
The salt-based installation will be unveiled at the 17th International Architecture Exhibition of the Venice Biennale, which runs from May 22 to November 21.
It will be exhibited as part of architects Wael Al Awar and Kenichi Teramoto's Wetland, which looks at how salt compounds in the UAE's salt flats can be used as renewable building materials.
The structure will tower seven metres high and five metres wide, housing a walkable interior the size of an average room. The structure will be formed from up to 3,000 modules of a magnesium oxide-based cement designed by Al Awar and Teramoto, curators of the National Pavilion.
The curators worked with specialist teams at NYU Abu Dhabi’s Amber Lab, the American University of Sharjah’s department of biology, chemistry and environmental sciences, and the University of Tokyo’s Obuchi Lab and Sato Lab to develop the chemical formula for the cement.
Their research aims to find a solution to the environmental problems brought on by the manufacture of concrete. Cement is one of the most used substances on Earth, second only to water. But its production has a high environmental impact, releasing a substantial amount of carbon dioxide into the air and accounting for 8 per cent of all greenhouse emissions.
In contrast, sabkha-based building materials, such as the cement with which Teramoto and Al Awar are experimenting, absorb carbon dioxide as they cure.
Researchers used advanced digital engineering technology to formulate a viable structure made from the sabkha cement. Early prototypes of the seven-metre structure will be on display at the Wetland Research Lab in Dubai’s Alserkal Avenue.
“Our MgO cement is made from brine left over during industrial desalination, a resource that the UAE has in abundance,” Al Awar and Teramoto said in a statement.
“It has the strength and durability to be used in modern architecture in standard brick shapes. For this exhibition, we have been inspired by the UAE’s traditional vernacular architecture of coral houses, to hand-cast modules in organic, coral-inspired shapes.
"In this way, we are reimagining modern architectural processes and retaining a strong, poetic sense of the region’s identity and culture within the structure.”
The structure will be exhibited at the National Pavilion against a backdrop of three large photographs taken by artist Farah Al Qasimi.
The scenic photographs each measure three metres high and more than four metres wide. They show transmission towers standing tall above the textured salt flats, exploring the tension between urbanisation and nature in the UAE’s sabkha.
“The scenery of the sabkha sites presents a moment of conflict and resolution,” Al Qasimi said in a statement.
“On and below the earth, the sabkha is a serene living environment with many layers of water, sand, salt and micro-organisms which have evolved in harmony to create a delicate ecological system that absorbs more carbon per square metre than the rainforest."
Yet, as the artist notes, running above this "natural phenomenon" are voltage cables running to nearby industrial facilities.
"My photographs of the site capture this tension between industrialisation and the environment. I’m very proud to be contributing to the UAE’s pavilion, working with a cosmopolitan research team that really reflects the nation’s diversity," Al Qasimi added.
Laila Binbrek, co-ordinating director of the National Pavilion, said Wetland will mark the UAE's 10th participation in the Venice Biennale, set against the context of the UAE's 50th national anniversary.
“The exhibition presents a truly groundbreaking potential solution to the global issue of climate change, through a project that is rooted in our local stories, environment and society – reflecting the National Pavilion UAE’s commitment to tell the UAE’s untold stories while facilitating global dialogue,” Binbrek said.
The exhibition will also include a three-minute soundtrack capturing the ecological story of the sabkhas, the desalination process that creates brine and the exhibition’s research journey.
An accompanying publication titled The Anatomy of Sabkhas, written by urban researchers Rashid and Ahmed bin Shabib and co-edited by Al Awar and Teramoto, will explore the ecological and socio-economic significance of these natural phenomena.
A supplementary volume edited and written by Aga Khan Award-winning architect Marina Tabassum will detail the journey of Wael and Teramoto's research for the Wetland exhibition.
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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