• Japan’s pavilion at Expo 2020 Dubai promises visitors an immersive experience that is hoped will leave them eager to visit the East Asian country. All photos: Victor Besa/The National.
    Japan’s pavilion at Expo 2020 Dubai promises visitors an immersive experience that is hoped will leave them eager to visit the East Asian country. All photos: Victor Besa/The National.
  • An exhibition of tiny figurines tells the stories of Japan’s space exploration efforts, food scene and passion for anime.
    An exhibition of tiny figurines tells the stories of Japan’s space exploration efforts, food scene and passion for anime.
  • The figurines area tells the story of Japan’s space exploration efforts, food scene and passion for anime.
    The figurines area tells the story of Japan’s space exploration efforts, food scene and passion for anime.
  • Most of the exterior is covered in Japanese origami shapes, which symbolises respect shown to other through Japanese art of origata gift-wrapping.
    Most of the exterior is covered in Japanese origami shapes, which symbolises respect shown to other through Japanese art of origata gift-wrapping.
  • Japanese innovation is not solely about high-end technology; it has drawn inspiration from both nature and traditional culture. Visitors can explore modern Japan and its future through a series of cute, elaborate miniatures using day-to-day objects.
    Japanese innovation is not solely about high-end technology; it has drawn inspiration from both nature and traditional culture. Visitors can explore modern Japan and its future through a series of cute, elaborate miniatures using day-to-day objects.
  • Expo 2025 will be held in Kansai and visitors to Japan's Expo pavilion in Dubai will be shown how ideas, actions, and challenges of people from around the world can come together.
    Expo 2025 will be held in Kansai and visitors to Japan's Expo pavilion in Dubai will be shown how ideas, actions, and challenges of people from around the world can come together.
  • A tour of the Japan Pavilion at Expo 2020 site. Architecture by Yuko Nagayama/NTT Facilities.
    A tour of the Japan Pavilion at Expo 2020 site. Architecture by Yuko Nagayama/NTT Facilities.
  • Explore modern Japan and its future through a series of cute, elaborate miniatures using day-to-day objects.
    Explore modern Japan and its future through a series of cute, elaborate miniatures using day-to-day objects.
  • Expo 2025 will be held in Kansai and visitors to Japan's Expo pavilion in Dubai will be shown how ideas, actions, and challenges of people from around the world can come together.
    Expo 2025 will be held in Kansai and visitors to Japan's Expo pavilion in Dubai will be shown how ideas, actions, and challenges of people from around the world can come together.
  • Nagayama Yuko, the architect of the pavilion, said she used one of the Expo’s themes, ‘connecting’, as inspiration for the design.
    Nagayama Yuko, the architect of the pavilion, said she used one of the Expo’s themes, ‘connecting’, as inspiration for the design.
  • Visitors to the Japanese pavilion will walk through an infinity mirror room which juxtaposes their own images with those depicting social and environmental challenges facing the world today.
    Visitors to the Japanese pavilion will walk through an infinity mirror room which juxtaposes their own images with those depicting social and environmental challenges facing the world today.
  • Elaborate miniatures using day-to-day objects feature in the Japanese pavilion.
    Elaborate miniatures using day-to-day objects feature in the Japanese pavilion.

A meeting of ideas - art, culture and history combine at Japan's Expo 2020 Dubai pavilion


Sarwat Nasir
  • English
  • Arabic

Follow the latest updates on Expo 2020 Dubai here

Mist-shrouded rooms, enormous projection screens and a personal virtual guide – Japan’s pavilion at Expo 2020 Dubai promises visitors an immersive experience that will leave them eager to visit the East Asian country.

Located in the Opportunity District, the pavilion was designed around the theme Where Ideas Meet in the hope that it will spark conversations on global issues.

I took my starting point from the similarities we can see between Middle Eastern and Japanese geometrical patterns
Nagayama Yuko,
Japanese pavilion architect

The structure covers an area of 5,161 square metres, with a three-dimensional facade design that combines traditional Arabesque and Japanese Asanoha patterns.

Most of the exterior is covered in Japanese origami shapes, which symbolises respect shown to other through Japanese art of origata gift-wrapping.

A water feature at the front of the building illustrates traditional Arabic and Japanese natural cooling techniques.

Nagayama Yuko, the architect of the pavilion, said she used one of the Expo’s themes – connecting – as inspiration behind the design.

"I conceived the theme of the architecture in particular as two types of connections: the cultural connection and the technological connection between Japan and the Middle East,” Ms Nagayama said.

“In terms of the cultural connection, I took my starting point from the similarities we can see between Middle Eastern and Japanese geometrical patterns, and explored this across a facade that is a new kind of geometrical 3D lattice serving as the structure and environmental filter.

“For the technological connection, I wanted to incorporate the element of water based on the water technology long utilised in the Middle East region.”

The National had a look at the inside the pavilion, before the official opening of the world fair on October 1.

The hour-long experience has five “scenes”, with each offering an immersive view of Japanese art and culture.

Personalised experience

At the start of the tour, visitors are given a smartphone that tracks their movement and serves as a personal narrator for their visit.

A wild flower, which represents Japanese hospitality and welcomes guests, is shown at the entrance.

The first scene takes visitors into a misty room with dim lighting, where enormous projections show Japan’s culture, including origami, cherry blossom season, anime characters and beautiful landscapes.

Ultrafine mist follows visitors into another dark room, where the second scene begins with projections that look back at Japan’s history and its transformation into a modern country.

Japan's story goes back more than 30,000 years, and it includes samurai warriors during medieval times, the Edo period when Japan invaded Korea, the Empire of Japan that started in 1868 and lasted until a democratic Japan was formed in 1947.

Miniature figurines

Tour of the Japan Pavilion at Expo 2020 site. The figurines area. Victor Besa/The National.
Tour of the Japan Pavilion at Expo 2020 site. The figurines area. Victor Besa/The National.

In the third scene, an exhibition of tiny figurines tell the story of Japan’s space exploration efforts, food and passion for anime.

However, a quirky take on the display made the show more creative, for instance, a “rocket” made out of corn – a common vegetable grown in Japan, a shuttlecock with a miniature astronaut figurine represented the Space Shuttle days and a spacecraft on an ice cream to illustrate a soft landing.

The fourth scene is another room with a projection screen that highlights global issues, such as poverty, climate crisis, unemployment and lack of education.

360° theatre

Tour of the Japan Pavilion at Expo 2020 site. The Issue Wall area. Victor Besa/The National.
Tour of the Japan Pavilion at Expo 2020 site. The Issue Wall area. Victor Besa/The National.

The last scene is the most immersive and involves a huge sphere that acts as a projection surface.

The walls around the entire room also show projections, with life-size anime characters that “run around” the room towards the end of the experience.

For the personalised experience, the smartphone chooses an avatar that best describes the visitors based on the displays they interacted with the most.

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

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COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Most sought after workplace benefits in the UAE
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  • Financial well-being incentives 
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The Bio

Favourite holiday destination: Either Kazakhstan or Montenegro. I’ve been involved in events in both countries and they are just stunning.

Favourite book: I am a huge of Robin Cook’s medical thrillers, which I suppose is quite apt right now. My mother introduced me to them back home in New Zealand.

Favourite film or television programme: Forrest Gump is my favourite film, that’s never been up for debate. I love watching repeats of Mash as well.

Inspiration: My late father moulded me into the man I am today. I would also say disappointment and sadness are great motivators. There are times when events have brought me to my knees but it has also made me determined not to let them get the better of me.

At a glance

Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free

Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland

UAE squad Rohan Mustafa (c), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan

Updated: September 26, 2021, 6:07 PM