• Expo 2015 was hosted by Milan, Italy. Photo: Dr Peter Vine
    Expo 2015 was hosted by Milan, Italy. Photo: Dr Peter Vine
  • Project director Dr Peter Vine, right, with a director from architects Foster + Partners, stand in front of the UAE Pavilion. Photo: Dr Peter Vine
    Project director Dr Peter Vine, right, with a director from architects Foster + Partners, stand in front of the UAE Pavilion. Photo: Dr Peter Vine
  • The six-month expo opened on May 1, 2015. Daniel Bardsley / The National
    The six-month expo opened on May 1, 2015. Daniel Bardsley / The National
  • The UAE pavilion brought the traditional desert city to Milan. Daniel Bardsley / The National
    The UAE pavilion brought the traditional desert city to Milan. Daniel Bardsley / The National
  • The interior of self-shaded streets represented the UAE’s ancient communities. Daniel Bardsley / The National
    The interior of self-shaded streets represented the UAE’s ancient communities. Daniel Bardsley / The National
  • The building was designed to be recycled and rebuilt in the UAE after the expo. Photo: Dr Peter Vine
    The building was designed to be recycled and rebuilt in the UAE after the expo. Photo: Dr Peter Vine
  • The pavilion also highlighted the challenges of sustaining life in a desert climate. Daniel Bardsley / The National
    The pavilion also highlighted the challenges of sustaining life in a desert climate. Daniel Bardsley / The National

Meet the man who created stunning UAE pavilions at expos across the globe


Daniel Bardsley
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Follow the latest updates on Expo 2020 Dubai here

As Dubai prepares for Expo 2020, one person who has been observing events with interest is Peter Vine, a Welshman who now lives in Ireland.

Dr Vine, now 75, was the UAE pavilion project director for four expos.

He had the daunting task of creating pavilions that caught the attention of visitors and satisfied the country’s leaders, who demanded only the very best.

“It was a very challenging experience and very exciting, because we would have a fixed deadline and very high expectations of what we could achieve,” he said.

“Every pavilion we built was better than the one before. That was achieved by keeping a good team together.”

Dr Vine’s first expo was Zaragoza 2008 in Spain, a specialised expo focused on, “Water and Sustainable Development” – key issues for a country as water-stressed as the UAE.

Every pavilion we built was better than the one before. That was achieved by keeping a good team together.
Dr Peter Vine

Dr Vine was well aware of this, having been approached to be pavilion project director after writing a book about the country.

“I was immediately reminded that Sheikh Zayed was more interested in water when the oil companies were drilling for oil,” he said of the UAE’s founding father.

The pavilion, which featured a river and a film, was a big hit, attracting more than one million visitors and being among just half a dozen national exhibits to scoop a gold award from organisers.

Dr Vine said the pavilions received “incredible support and encouragement from the UAE government”, with Sheikh Abdullah bin Zayed, Minister of Foreign Affairs and International Co-operation, overseeing the projects as chairman of the National Media Council.

“He is an inspiring person to work for,” said Dr Vine.

A rendering of the UAE Pavilion at Expo 2020 Dubai.
A rendering of the UAE Pavilion at Expo 2020 Dubai.

“He made it known he expected the best and he expected something extraordinary.”

The country’s leaders looked for continual improvement, so after Zaragoza, Dr Vine and his team worked to create something even more impressive for Expo 2010 Shanghai, a world expo with the theme, “Better City, Better Life”.

“It was as if the organisers had written the theme for the UAE,” said Dr Vine.

“Back in the sixties conditions were tough in the UAE, with a life expectancy of not much more than 50.“

Over the course of a decade, they raised that to more than 70. They did that with investment in residential development, urban development, education and health.

“We could tell the story of how the UAE had approached the challenge of improving the welfare of its citizens.”

Al Wasl Plaza and UAE Pavilion under construction in July. Chris Whiteoak / The National
Al Wasl Plaza and UAE Pavilion under construction in July. Chris Whiteoak / The National

Working with the world-renowned architectural practice Foster + Partners, the original plan had been for a pavilion covered by photovoltaic cells.

However, it was felt this did not tie in sufficiently with the theme of the event, and the architects were tasked with producing a design inspired by a sand dune, something that initially caused them concern.

“It was the danger of looking tacky,” said Dr Vine.

“It had to be done in a creative way. It was hugely successful and the pavilion was brought back and rebuilt in Abu Dhabi. That set the standard of what UAE pavilions could do.”

Next up was the specialised expo, in Yeosu, South Korea, in 2012, themed around, “The living ocean and coast”, a subject of particular interest to Dr Vine as he has a PhD in marine biology.

Featuring, among much else, a sea tunnel and feature film, the pavilion was another hit and scooped a silver medal. “We chose this topic of the boy and the turtle,” said Dr Vine.

“It was inspired by a real boy who picked up rubbish from the shore.

“We made it into a small feature film called, ‘The Turtle.’ It was a very moving film about a boy who had a vision to stop the use of unrecyclable plastic.”

  • The UAE pavilion at Expo 2010 Shanghai, which has since been rebuilt in a porcelain-clad form on Saadiyat Island in Abu Dhabi. All photos by Daniel Bardsley
    The UAE pavilion at Expo 2010 Shanghai, which has since been rebuilt in a porcelain-clad form on Saadiyat Island in Abu Dhabi. All photos by Daniel Bardsley
  • The UAE pavilion when it was under construction at the Expo 2010 Shanghai site, in September 2009.
    The UAE pavilion when it was under construction at the Expo 2010 Shanghai site, in September 2009.
  • The UAE pavilion was a shimmering, sand dune-shaped structure.
    The UAE pavilion was a shimmering, sand dune-shaped structure.
  • The Chinese pavilion at Expo 2010 Shanghai. The world fair attracted a record 73 million visitors.
    The Chinese pavilion at Expo 2010 Shanghai. The world fair attracted a record 73 million visitors.
  • A model of Haibao, the mascot of Expo 2010 Shanghai.
    A model of Haibao, the mascot of Expo 2010 Shanghai.
  • A sign for the UAE pavilion at the 2010 world fair in Shanghai.
    A sign for the UAE pavilion at the 2010 world fair in Shanghai.
  • The UAE Pavilion attracted about two million visitors during Expo 2010 Shanghai.
    The UAE Pavilion attracted about two million visitors during Expo 2010 Shanghai.
  • The UAE pavilion won several awards.
    The UAE pavilion won several awards.
  • Expo 2010 Shanghai closed its gates to the public after 185 days.
    Expo 2010 Shanghai closed its gates to the public after 185 days.
  • People take photos in central Shanghai ahead of the opening of Expo 2010.
    People take photos in central Shanghai ahead of the opening of Expo 2010.

The film won half a dozen awards, including a gold at the renowned film festival in Cannes. For Dr Vine’s final expo, in Milan in 2015, with the theme “Feeding the Planet, Energy for Life,” the team was interested in showing how the UAE had improved its food security despite the extreme climate.

“When we went looking for stories in the UAE about food, I was hugely impressed by the progress that had been made over the past decade with food production,” said Dr Vine.

The UAE’s pavilion of red-brown rippled concrete evoked the narrow streets of traditional Gulf towns and cities. Another collaboration with Foster + Partners, it won an award for best exterior design.

The pavilions were a joint effort of many – numbers ranged from a dozen to as many as 200 – and it is the creation and development of a team of Emiratis that Dr Vine considers one of his biggest achievements.

Staff involvement from one expo to the next provided continuity, something that countries that built up teams from scratch for each event missed out on.

He hopes to visit Expo 2020 Dubai and will be interested to find out what the UAE has produced for its home expo.

“The UAE has a long history of successful participation at world expos and I cannot wait to see what they are doing at Expo 2020 Dubai,” he said.

UAE pavilion at Milan Expo 2015 – in pictures

  • The UAE pavilion was themed around Milan Expo 2015's slogan of 'Feeding the Planet, Energy for Life'. Giuseppe Aresu / The National
    The UAE pavilion was themed around Milan Expo 2015's slogan of 'Feeding the Planet, Energy for Life'. Giuseppe Aresu / The National
  • The UAE pavilion's architects, Foster + Partners took their inspiration from the evocative landscape and sustainable traditional architecture of the Emirates. Giuseppe Aresu / The National
    The UAE pavilion's architects, Foster + Partners took their inspiration from the evocative landscape and sustainable traditional architecture of the Emirates. Giuseppe Aresu / The National
  • The UAE pavilion, shaped like shimmering sand dunes surrounded by native plants attracted the attention of camera-wielding tourists. Giuseppe Aresu / The National
    The UAE pavilion, shaped like shimmering sand dunes surrounded by native plants attracted the attention of camera-wielding tourists. Giuseppe Aresu / The National
  • The pavilion was so popular that visitors queued for hours to get in. Giuseppe Aresu / The National
    The pavilion was so popular that visitors queued for hours to get in. Giuseppe Aresu / The National
  • An Emirati volunteer helps a visitor gain a better understanding of the UAE. Giuseppe Aresu / The National
    An Emirati volunteer helps a visitor gain a better understanding of the UAE. Giuseppe Aresu / The National
  • An Emirati volunteer informs visitors about the UAE. Giuseppe Aresu / The National
    An Emirati volunteer informs visitors about the UAE. Giuseppe Aresu / The National
  • One of Emirati volunteers at the UAE's pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
    One of Emirati volunteers at the UAE's pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
  • Visitors go through one of the interactive displays at the UAE pavilion. Giuseppe Aresu / The National
    Visitors go through one of the interactive displays at the UAE pavilion. Giuseppe Aresu / The National
  • Visitors queue as they wait to enter the UAE pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
    Visitors queue as they wait to enter the UAE pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
  • Visitor watch a virtual presentation at the UAE pavilion. Giuseppe Aresu / The National
    Visitor watch a virtual presentation at the UAE pavilion. Giuseppe Aresu / The National
  • Visitors queue as they wait to enter the UAE pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
    Visitors queue as they wait to enter the UAE pavilion at the Milan Expo 2015. Giuseppe Aresu / The National
The Good Liar

Starring: Helen Mirren, Ian McKellen

Directed by: Bill Condon

Three out of five stars

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

Updated: September 27, 2021, 8:52 AM