Engineers are supervising final structural work on pavilions at the Expo 2020 Dubai site as the four-month countdown to the world fair begins.
When doors open on October 1, visitors will have access to dozens of pavilions in the three districts – each with their own unique design features.
At the Luxembourg pavilion, which twists like a metal ribbon, people will be able to whizz down a slide instead of taking two flights of stairs. Visitors to the Netherlands pavilion will walk into an edible vertical farm to watch oyster mushrooms sprout in a display of food security innovations.
The National has created an interactive map to help visitors navigate some experiences they can expect across the 4.38km sq expo site.
A first glance at the map reveals standout designs dotted across the site, from Al Wasl Plaza dome, the world's biggest projection screen, to the UAE's falcon-wing pavilion, which sits not far from the Saudi pavilion – a six-storey windowed structure that opens up to the sky.
With months to go before the world fair opens, thousands of workers are busy welding and fitting out structures in preparation for a grand opening.
More than 100,000 tourists and residents have already had a sneak peek of the site, when they toured the Sustainability Pavilion – also known as Terra – that opened in January for a limited preview.
Marjan Faraidooni, chief experience officer at Expo 2020, told The National, how architects, engineers and exhibition designers have brought to life pavilions that aim to inspire and educate people.
“I hope that many more families come with their children when the expo opens its doors,” she said.
The team has received cheery responses from visitors so far.
“The feedback I received from families touched me the most, when their kids tell them that this is the best place that they've ever been to. It's really something that I cherish and hold very close to my heart,” she said.
Ms Faraidooni was part of the creative concept process and witnessed initial ideas for the Mobility and Sustainability pavilions, from six years ago, take shape.
“To see something that started out as a sketch and to have been part of this process, right from the beginning, is an absolute honour and a blessing. I find myself very lucky to be right now in a position where I actually drive to site and I see this magnetic structure alive,” she said.
“It's very emotional. It's nothing short of really being honoured to have been part of it, part of the team and to shepherd it to what it is today.”
This pride was evident during a site visit by Sheikh Hamdan bin Mohammed, Crown Prince of Dubai in April.
He said the Expo aimed to “dazzle the world” during a period of unprecedented challenges amid the coronavirus pandemic.
Sheikh Hamdan also spoke of the readiness to host “the most exceptional edition of the show in the mega global event’s 168-year history."
Organisers have scheduled programmes throughout the 182 days that the expo, which will be the first in the region, will be held.
Architects were challenged to come up with unique ideas to inspire visitors to rethink ways they can help protect and conserve the planet.
Several pavilions will use natural climate control strategies instead of air conditioning and will be put to the test in the desert heat.
Carlo Ratti, architect of the Italian pavilion and head of Carlo Ratti Associati, designed an unusual reusable roof with fellow architect Italo Roti.
Three massive upturned boat hulls now cap the Italian pavilion and will go on to be used to sail once expo ends on March 31, 2022.
“The boats have become the roofs of the pavilion and will sail after the Expo. That is really the core of the principle of circularity,” he said.
“We are showing how innovation, sustainability and circularity can work, where everything is reused and nothing is thrown away. That has been our aim.”
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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
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The specs: 2019 Mercedes-Benz C200 Coupe
Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km
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