• A rendering of the France Pavilion for Expo 2020 Dubai. Courtesy: France Pavilion Expo 2020 Dubai
    A rendering of the France Pavilion for Expo 2020 Dubai. Courtesy: France Pavilion Expo 2020 Dubai
  • Construction work on France Pavilion at the Expo 2020 Dubai will be complete in April. Courtesy: France Pavilion Expo 2020 Dubai
    Construction work on France Pavilion at the Expo 2020 Dubai will be complete in April. Courtesy: France Pavilion Expo 2020 Dubai
  • The building is being clad in thousands of solar tiles, their colours inspired by Claude Monet's 'Water Lilies' paintings. Courtesy: France Pavilion Expo 2020 Dubai
    The building is being clad in thousands of solar tiles, their colours inspired by Claude Monet's 'Water Lilies' paintings. Courtesy: France Pavilion Expo 2020 Dubai
  • At 21 metres tall, the France Pavilion will be the eighth tallest pavilion on the Expo site. Courtesy: France Pavilion Expo 2020 Dubai
    At 21 metres tall, the France Pavilion will be the eighth tallest pavilion on the Expo site. Courtesy: France Pavilion Expo 2020 Dubai
  • Astronaut Thomas Pesquet is an ambassador for the France Pavilion at Expo 2020 Dubai. He is set to follow its inauguration from the International Space Station. Courtesy: France Pavilion Expo 2020 Dubai
    Astronaut Thomas Pesquet is an ambassador for the France Pavilion at Expo 2020 Dubai. He is set to follow its inauguration from the International Space Station. Courtesy: France Pavilion Expo 2020 Dubai
  • The pavilion will feature an upper level that can accommodate 320 guests. Courtesy: France Pavilion Expo 2020 Dubai
    The pavilion will feature an upper level that can accommodate 320 guests. Courtesy: France Pavilion Expo 2020 Dubai
  • The facade of the France Pavilion will cover 1,800 square metres, and its forecourt 1,000 square metres, making it the fifth largest pavilion on the Expo site. Courtesy: France Pavilion Expo 2020 Dubai
    The facade of the France Pavilion will cover 1,800 square metres, and its forecourt 1,000 square metres, making it the fifth largest pavilion on the Expo site. Courtesy: France Pavilion Expo 2020 Dubai
  • The upper floor will be used as a conference space, where companies will present events on meeting UN sustainable development goals. Courtesy: France Pavilion Expo 2020 Dubai
    The upper floor will be used as a conference space, where companies will present events on meeting UN sustainable development goals. Courtesy: France Pavilion Expo 2020 Dubai
  • Erik Linquier, commissioner general for France at Expo 2020 Dubai. He says the France Pavilion aims to showcase 'daring, optimism and collective sense'. Courtesy: France Pavilion Expo 2020 Dubai
    Erik Linquier, commissioner general for France at Expo 2020 Dubai. He says the France Pavilion aims to showcase 'daring, optimism and collective sense'. Courtesy: France Pavilion Expo 2020 Dubai
  • Earlier construction work on the France Pavilion at Expo 2020 Dubai. Courtesy: France Pavilion Expo 2020 Dubai
    Earlier construction work on the France Pavilion at Expo 2020 Dubai. Courtesy: France Pavilion Expo 2020 Dubai
  • An aerial view of the pavilion's solar tiles, inspired by French artist's Claude Monet's 'Water Lilies' paintings. Courtesy: France Pavilion Expo 2020 Dubai
    An aerial view of the pavilion's solar tiles, inspired by French artist's Claude Monet's 'Water Lilies' paintings. Courtesy: France Pavilion Expo 2020 Dubai

Expo 2020 Dubai: Monet-inspired France Pavilion set to catch the eye


Ramola Talwar Badam
  • English
  • Arabic

Construction work on the France Pavilion at the Expo 2020 Dubai site will be completed in April.

Thousands of solar tiles are being fitted to cover the roof and facade, with each panel drawing inspiration from the palette of Claude Monet's famous Water Lilies oil paintings.

Light will be a major element, with visitors set to walk under a canopy that doubles as an artificial sky – out of which waves of light will burst and retreat.

"The France Pavilion construction is nearing completion and we are on track for delivery in April," Erik Linquier, commissioner general for France at Expo 2020 Dubai, told The National.

"We are currently finalising work for the installation of photovoltaic solar tiles that harness light to produce photoelectric energy, as well as the cladding of metal and LED panels that will cover the facade."

The insulated shell will also protect visitors from the sun.

A water treatment plant is being installed to irrigate plants and for use in toilets, reducing the consumption of fresh water.

"This initiative, which is nearing completion, allows a partially autonomous energy system, as more than 80 per cent of the energy consumed by the pavilion will be generated by the sun," Mr Linquier said.

“Further energy savings include a treatment plant that aims to reduce the water supply by 30 per cent by recycling the wastewater and supplying the irrigation system.”

Kiosks, boutiques and restaurants will be installed on the pavilion promenade in the summer, in the last phase.

Standing 21 metres high, with a facade covering 1,800 square metres and a forecourt of 1,000 square metres, the France Pavilion will be the eighth highest and fifth largest pavilion on the Expo site.

It offers views of the Mobility pavilion, the Al Wasl dome and the towering entry gates.

Space exploration will be a key theme.

The world fair will have a celestial fan in astronaut Thomas Pesquet, a French Expo ambassador.

He is currently training for his second flight to the International Space Station on the SpaceX Crew Dragon spacecraft to launch next month.

Astronaut Thomas Pesquet is an ambassador for the French pavilion at Expo 2020 Dubai. Courtesy: France Expo 2020 Dubai
Astronaut Thomas Pesquet is an ambassador for the French pavilion at Expo 2020 Dubai. Courtesy: France Expo 2020 Dubai

Mr Pesquet will visit the Dubai site once he completes his mission.

"He will closely follow the inauguration of Expo 2020 from the International Space Station, from where he will closely support the France Pavilion until we welcome him on site as soon as he lands back on Earth in 2022," Mr Linquier said.

The ground floor will be dedicated to permanent exhibitions, while the upper level will host events highlighting companies' contributions towards reaching UN sustainable development goals.

The higher floor can accommodate 320 guests for conferences.

France's pavilion is traditionally among the most popular attractions at expo events. Courtesy: France Expo 2020 Dubai
France's pavilion is traditionally among the most popular attractions at expo events. Courtesy: France Expo 2020 Dubai

Plans will incorporate social distancing for visitors as they walk across different levels of the building.

“The France Pavilion is historically one of the most visited pavilions during World Expos," said Mr Linquier, who is also chairman of Cofrex, the firm implementing the project.

"As we expect to welcome 25,000 daily visitors, we are working very closely with the organisers to provide a seamless experience, as we adhere to Expo 2020's Covid-19 health and safety guidelines."

The budget for France's participation at Expo is €28 million ($33.45m).

Half of this amount is for the construction, design and maintenance of the pavilion. The remainder covers operating costs and the six-month programme of events.

France's budget for Expo 2020 Dubai is twice the amount the country spent at the 2015 Milan Expo.

Mr Linquier said the pavilion was ideal for French artists, entrepreneurs, academics, companies and start-ups to expand internationally.

“It is also our ambition to showcase the values ​​of daring, optimism and collective sense,” he said.

"I strongly believe that France's participation at Expo 2020 Dubai will contribute to the French government's re-launch strategy to maintain a strong and visible presence globally, illustrating the relevance, determination and desire of companies to build a sustainable society."

Expo pavilion renderings

  • An artist's impression of the UAE pavilion at the Expo 2020 Dubai site. Wam
    An artist's impression of the UAE pavilion at the Expo 2020 Dubai site. Wam
  • The Czech Republic Expo 2020 pavilion
    The Czech Republic Expo 2020 pavilion
  • The Spanish Expo 2020 pavilion
    The Spanish Expo 2020 pavilion
  • The Swiss Expo 2020 Pavilion
    The Swiss Expo 2020 Pavilion
  • Philippines 2020 Expo pavilion. Courtesy: Philippines Expo 2020
    Philippines 2020 Expo pavilion. Courtesy: Philippines Expo 2020
  • The German pavilion. Courtesy: German Pavilion EXPO 2020 Dubai
    The German pavilion. Courtesy: German Pavilion EXPO 2020 Dubai
  • France pavilion Expo 2020
    France pavilion Expo 2020
  • The Saudi pavilion at Expo 2020. Courtesy Expo 2020 Dubai
    The Saudi pavilion at Expo 2020. Courtesy Expo 2020 Dubai
  • The Omani pavilion at Expo 2020 Dubai. Courtesy: Expo 2020
    The Omani pavilion at Expo 2020 Dubai. Courtesy: Expo 2020
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

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CHINESE GRAND PRIX STARTING GRID

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8th row 
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9th row 
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10th row 
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arcus Ericsson (Sauber)

Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

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