• An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
    An outside view of the Sustainability pavilion which features large “energy trees” in the shape of sunflowers are spread throughout the area and also distribute power. These rotate throughout the day to track and store sunlight
  • The sprawling Expo 2020 site is prepared to welcome the world later this year
    The sprawling Expo 2020 site is prepared to welcome the world later this year
  • A butterfly finds himself at home in the Sustainability pavilion
    A butterfly finds himself at home in the Sustainability pavilion
  • Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
    Sustainability is one of the expo’s key themes and aims to raise awareness of human impact on the environment
  • The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
    The Sustainability pavilion is set to whet the appetite of visitors ahead of the grand opening of Expo 2020 Dubai in October. All pictures by Pawan Singh / The National
  • Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
    Reem Al Hashimy, director general of Expo 2020 Dubai and Minister of State for International Co-operation, unveils the spectacular Sustainability pavilion
  • The underground forest zone helps bring nature to life
    The underground forest zone helps bring nature to life
  • Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
    Inside the Sustainability pavilion. The pavilion covers 6,300 square metres of the expo site and is entirely operated from solar energy and recycled water
  • The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
    The Sustainability pavilion boasts an interactive “underground forest” and “underground ocean” to raise awareness on the negative impact humans have on to the planet
  • Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
    Visitors to the Sustainability pavilion can see how human consumption of daily items, such as meat, fashion items and paper, is harming the environment and leading to climate change
  • A striking bat decoration is just one of the eye-catching sights on show
    A striking bat decoration is just one of the eye-catching sights on show
  • The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment
    The Sustainability pavilion includes consumption halls, which demonstrate how humankind has impacted the environment

Art Dubai: Expo 2020 showcases works with sustainability theme


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Four local and regional contemporary artists have created specially commissioned pieces of work for Expo 2020's Sustainability Pavilion.

The artwork includes sculptural, conceptual and digital installations, and was curated by Art Dubai art fair.

Art Dubai executive director Benedetta Ghione said she was delighted to have collaborated with Expo 2020,

“We are thrilled to have been part of the journey of bringing these artworks to life," she said.

The five pieces help to articulate our sustainability messages in uniquely visual and inspiring ways

The thought-provoking pieces can be explored during the Terra preview experience, which recently reopened to the public.

The Sustainability Pavilion is designed to tell the story of humans' relationship to the planet and challenges visitors to live in balance with the natural world.

Each installation demonstrates a specifically Middle Eastern response to the issues of sustainability, said Marjan Faraidooni, chief experience officer at Expo 2020 Dubai.

“We are very excited to be showcasing such a wonderful array of installations by some of the most talented and visionary artists from the UAE and the region.

"The five pieces help to articulate our sustainability messages in uniquely visual and inspiring ways, further empowering people to make changes towards a cleaner, safer, healthier future," said Ms Faraidooni.

In addition to the five pieces already in place in the pavilion, one final artwork will be installed in the coming months.

This new sculpture, designed by an internationally renowned artist, will be situated in the heart of the building.

After Expo, all the pieces are expected to become permanent installations.

“They will not only enhance the experience of the visitors to Expo 2020 but will also be an important legacy for the city of Dubai as they enrich the cultural fabric of the city in years to come," said Ms Ghione.

Plans for the expo legacy development,  District 2020, will see The Sustainability Pavilion transformed into a Children’s Science Centre, once the event finishes on March 31, 2022.

This new community will repurpose more than 80 per cent of Expo’s built environment.

The National takes a look at the four artists and the five artworks.

Directions (Expo 2020) by Mohammed Kazem 

'Directions', Expo 2020 by Mohammed Kazem. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020
'Directions', Expo 2020 by Mohammed Kazem. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020

UAE artist Mohammed Kazem combines technological and traditional methods in his work, as he explores his environment – whether it be social, political or natural.

His first piece for The Sustainability Pavilion represents the geographic co-ordinates of worldwide visitors to the Expo site.

Mr Kazem’s work inspires them to think about and create innovative solutions for a more sustainable future.

Measuring by Mohammed Kazem  

'Measuring', by Mohammed Kazem. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020
'Measuring', by Mohammed Kazem. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020

Mr Kazem's second piece, Measuring, challenges common architectural norms of understanding a space.

His perception of the space, influenced by both memory and mood, determine its dimensions, satirising the presumed accuracy of any spatial relationship.

The work invites viewers to reflect on the shifting nature of something as rational as "measurement", making us aware of both of our place in our environment and how we value it.

Hugs by Mohammed Ahmed Ibrahim

'Hugs', by Mohammed Ahmed Ibrahim. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020
'Hugs', by Mohammed Ahmed Ibrahim. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020

Among the UAE's first generation of contemporary artists, Mohammed Ahmed Ibrahim hails from the coastal city of Khorfakkan, an enclave of Sharjah,  which is surrounded by mountains. His deep connection with the environment is evident in his work.

Hugs is an interactive installation forming a reflective walk-through space where visitors are asked to examine how their values impact on their decisions, especially when it comes to big questions such as the environment.

Do we remember what is important? Or do we push aside our values for the sake of convenience and comfort?

Takween by Zeinab Alhashemi

'Takween', by Zeinab Alhashemi. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020
'Takween', by Zeinab Alhashemi. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy: Expo 2020

Zeinab Alhashemi’s work explores the hidden connections and geometry found in nature as a universal language.

Takween examines how the responsibility of humans and our planet are interdependent, with the two halves of the piece merging together to become one.

What appears to be separate are in fact parts of the same, suggesting that humans and nature thrive together.

Terrapolis by Ayman Zedani

'Terrapolis', by Ayman Zedani. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy, Expo 2020
'Terrapolis', by Ayman Zedani. One of the artworks installed in Terra – The Sustainability Pavilion. Courtesy, Expo 2020

Saudi Arabian visual artist Ayman Zedani works with installation, sound, photography, video and science.

This artwork aims to renegotiate the relationship between human and more-than-human in regard to the future of the planet and more specifically, the future of the Gulf.

His new piece, Terrapolis, is a digital monument to all the contributors to The Sustainability Pavilion.

It uses a designed digital algorithm to transform their identities into digital organic entities that live in a simulation.

This likeness reflects life from a parallel reality, blurring the distinction between life forms.

The 10 Questions
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  • Will artificial intelligence outsmart us?
  • How do we shape the future?
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if you go

The flights

Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes. 

The hotels

Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes. 

When to visit

March-May and September-November

Visas

Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

RESULT

Los Angeles Galaxy 2 Manchester United 5

Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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