Amazon's new helix-shaped headquarters approved by Virginia county

Arlington County, located near the US capital of Washington, gave unanimous approval to Amazon's futuristic helix-shaped tower to be constructed as part of the tech company's plans to establish a second headquarters in the state of Virginia.

Amazon announced the plans for the 106-metre tower last year and it will be the centrepiece of its latest construction project.

The 4.2-hectare site, known as PenPlace, will bring an estimated 25,000 employees to the region, Amazon said.

Three corporate office buildings, retail shops, a childcare facility and dedicated open spaces are also included in the project, as are plans for a community high school.

At the heart of the project is The Helix, which will feature more than 2,300 square metres of green spaces as well as a walkable ramp.

The company said the building will operate as an alternative workspace and its design will allow employees to connect with nature, which will reportedly help increase productivity.

The Helix will also be open to the public two days per month, Amazon said.

The new structure will be one of the tallest in the Washington area, where skyscrapers are banned.

Amazon's plans were subject to Arlington County's famously thorough review process, which includes numerous public hearings.

Earlier this month, the county planning commission voted 9-0 in support of the project and on Saturday, the board voted 5-0 to approve the plans.

Amazon expects the project to be completed by 2025.

The Associated Press contributed to this report

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Saturday's results

West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley

Manchester City v Chelsea, 9.30pm

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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

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