The New Zealand Pavilion at the Expo 2020 Dubai site has installed a moving facade, which replicates the sound of a river to signify the building itself is alive.
The 2,000-square-metre structure takes inspiration from the Whanganui River, which was legally recognised as a living entity in 2017 after decades of negotiations between the Te Ati Haunui-a-Paparangi tribe and the New Zealand government.
Just like a river, the facade ripples with an audible pulse, occasionally booming.
It not only expresses our interconnectedness, but also the idea that we are indivisible from the natural world
Matt Glubb,
Jasmax architects
The pavilion's theme is Care for People and Place, which is based on the Maori aboriginal ethos that humans and nature are inextricably linked.
By entering the pavilion, the visitor will reconnect to the Mauri, or life principle, inherent in nature’s order, organisers said.
“Every element of the pavilion is interconnected; from the immersive visitor experience and storytelling rooms inside the pavilion, to the pulse, which starts in our river room and ripples all the way to the exterior facade,” said Clayton Kimpton, New Zealand’s commissioner general to Expo 2020 Dubai.
“This is the life force of our story - a story of a nation of innovators who 'Care for People and Place'," he said.
Rippling and refracting
The facade took 22 days to install and is 25 metres high, but only weighs 85 kilograms. Made from a unique mesh known as Kaynemaile, it took six years for the team to create, and refracts heat from the sun.
The lead designer of the material was Kayne Horsham, who previously worked for the design crew of the Oscar-winning Lord of the Rings trilogy, as art director for creatures, weapons and armour.
“Kaynemaile is effectively bringing to life the exterior of the New Zealand pavilion at Expo 2020 Dubai, adding a unique look and feel that draws visitors in with its beautiful and complex 3D design,” said Mr Horsham.
“Significantly for the Middle East, the mesh also radically reduces the radiant heat transfer from direct sunlight to internal environments by up to 70 per cent, thereby reducing pressure on installed cooling systems.”
“It not only expresses our interconnectedness, but also the idea that we are indivisible from the natural world, through its pulsating movement that extends from the centre of the building all the way to the exterior of the facade — making the building appear alive,” said Mr Glubb, principal architect at Jasmax.
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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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
