When Hala Warde was chosen to represent Lebanon at the Venice Biennale of Architecture in October 2019, it came three days before protests broke out across her home country.
A few months later, the coronavirus pandemic forced the postponement of the biennale, and then in August 2020, Beirut was wracked by the explosion of the chemicals on the port.
Come November, the commissioner of the Lebanese pavilion asked Warde if she thought it was even worth continuing.
“To abandon it now would be betraying the Lebanese youth," she responded, according to comments that the commissioner, Jad Tabet, recounted at a press conference announcing plans for the pavilion.
The overall theme for the biennale, raised by its Lebanese curator Hashim Sarkis, is "How will we live together?" That query has become more urgent than ever, and Warde has responded by creating a pavilion that looks to places in which people can be calm.
Under the title A Roof for Silence, the exhibition looks to the culture and nature of Lebanon, Warde says, in a pavilion drawing on art, photography and poetry. The writer Paul Virilio lends a text, while the great writer and poet Etel Adnan will show her Hommage a la Deesse de l'Olivier (Homage to the Goddess of Olive Trees, 2019), a suite of 16 paintings depicting the mountains of Lebanon.
These abstract, circular colourations will inject an “explosion of colour" into the otherwise black-and-white exhibition, says Warde, and their subject relates to the crux of the biennale. “The spaces they evoke are the very metaphor for architecture: spaces where the villagers can come together to meet, to discuss and to engage with one another.”
The pavilion opens with photographs of 1,000-year-old olive trees, taken in Bchaaleh by Fouad Elkoury. Their gnarled curving trunks and branches form places where one can sit and rest.
“The trees are little monuments of architecture," says Warde.
An aerial diagram of the tree's jagged, C-shaped outlines connects to another top-down view on show: a map showing the extent of the chemical explosion in Beirut. At the centre of the gallery will be a glass column, evoking neoclassical columns, acting as an ambassador for Lebanon and its rich history.
As the visitors move through the exhibition, they are led to a triptych projection of 16 olive trees. Filmed in the darkness of the night by Alain Fleischer, filmmaker, photographer and visual artist, these trees offer a sensory experience of emptiness and light, accompanied by a musical creation by the sound artists Soundwalk Collective.
Warde was trained in France and worked with renowned French architect Jean Nouvel, whose influence one can see in her facility. She left his studio in 2008 to found her own practice, HW Architecture, but was called back to collaborate with him on the design of Louvre Abu Dhabi, for which she led the project.
The Venice Biennale of Architecture will run from Saturday, May 22 to Sunday, November 21. More informational is available at www.labiennale.org
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8 Larry Ellison $56.1 billion
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10 Carlos Slim $55.2 billion
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Europe’s rearming plan
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Price, base / as tested: Dh182,178
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Roll of honour: Who won what in 2018/19?
West Asia Premiership: Winners – Bahrain; Runners-up – Dubai Exiles
UAE Premiership: Winners – Abu Dhabi Harlequins; Runners-up – Jebel Ali Dragons
Dubai Rugby Sevens: Winners – Dubai Hurricanes; Runners-up – Abu Dhabi Harlequins
UAE Conference: Winners – Dubai Tigers; Runners-up – Al Ain Amblers
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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
If you go
The flights
There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.
The trip
Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.
The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.
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