An Iraqi worker excavates a rock-carving relief at the Mashki Gate, one of the entrances to the ancient Assyrian city of Nineveh, on the outskirts of Mosul. AFP
An Iraqi worker excavates a rock-carving relief at the Mashki Gate, one of the entrances to the ancient Assyrian city of Nineveh, on the outskirts of Mosul. AFP
An Iraqi worker excavates a rock-carving relief at the Mashki Gate, one of the entrances to the ancient Assyrian city of Nineveh, on the outskirts of Mosul. AFP
An Iraqi worker excavates a rock-carving relief at the Mashki Gate, one of the entrances to the ancient Assyrian city of Nineveh, on the outskirts of Mosul. AFP

Mosul archaeology project uncovers 'spectacular' Assyrian relics


Melissa Gronlund
  • English
  • Arabic

Last year, a team excavating the Assyrian-era gates to the ancient city of Nineveh, on the outskirts of Mosul, found that the stone slabs used as foundations were actually exquisitely carved reliefs; depicting archers, besieged cities and incredible likenesses of the surrounding landscape.

Now, they are beginning the next phase of work, exploring new areas for excavation and starting on the gate's reconstruction. They will commission a new kiln to re-create the earthenware bricks used by the Assyrians millennia ago, in a major capacity-building project under Iraq's State Board of Antiquities and Heritage.

The team arrived in 2021 to excavate the Mashki Gate after its Saddam Hussein-era reconstruction was destroyed by ISIS. When they spotted the top of a carved figure of an archer reaching out from what they assumed were stone foundations, they began digging towards the bottom-most layer of the gate, which was built in 700 BC.

Pictured in 1977, Mosul's Mashki Gate was reconstructed during Saddam Hussein's time before being damaged by ISIS. Getty Images
Pictured in 1977, Mosul's Mashki Gate was reconstructed during Saddam Hussein's time before being damaged by ISIS. Getty Images

“It blew me away,” says project manager and archaeologist Michael Danti, who is directing the dig with the Iraqi archaeologist Fadhel Mohammed Khdir Ali of the SBAH. “On the lower 30 to 40cm [of the reliefs] we have probably the best preserved portions of Sennacherib reliefs anywhere – because they're pristine. They've never suffered from fire damage or the elements. They’re really spectacular,” adds Danti.

The seven carved panels came from the South West Palace – known as “the palace without rival” from its inscriptions – that was established by the Assyrian king Sennacherib, a prominent member of the Sargonid dynasty. Sennacherib, who ruled from 705 BC to 681 BC, made Nineveh his capital, raising it from a provincial town to a vast metropolis.

The Mashki Gate reliefs bear inscriptions from his reign on their reverse side, and match others from the Palace in style and subject. Many of those panels, which were discovered during the first excavation of the Nineveh in the 19th century, are now in the British Museum.

A carved figure of an archer at Mashki Gate. Melissa Gronlund / The National
A carved figure of an archer at Mashki Gate. Melissa Gronlund / The National

The reliefs depict Sennacherib’s third military campaign, which was waged in the West against the Phoenicians and the Kingdom of Judah. Some show finely detailed archers, with tightly curled beards, pulling back their strings as they prepare to launch arrows. Others depict the landscape they fought in, with individually carved leaves, their veins visible, or groves of small wooded trees.

Another relief, which like the others, was carved in alabaster and would have originally been painted, shows the encircled city of Lachish, which was captured by Sennacherib’s forces in 701 BC.

A moment of artistic flowering

Making the discovery even more exciting is that Sennacherib instituted an important period of stylistic change in Assyrian culture. “Unlike earlier rulers, who documented their military successes in cuneiform inscriptions, Sennacherib only wrote a short inscription on the back, attesting to the fact that he commissioned the reliefs, and let the vivid depiction instead reveal his military prowess,” says Danti.

The city of Nineveh, with the Mashki Gate, depicted at the height of Assyrian power, when it was capital of the Neo-Assyrian Empire. Alamy
The city of Nineveh, with the Mashki Gate, depicted at the height of Assyrian power, when it was capital of the Neo-Assyrian Empire. Alamy

“Another innovation was his use of time among the sequencing of the reliefs: rather than trying to encapsulate one moment within one relief, he arranged them in sequences, so that the audience could follow the story of the campaign.”

Like the South West Palace, the original floor of the Mashki Gate dates back to Sennacherib. Over the subsequent century, two further reconstructions were made that added a new floor. When the Babylonians attacked Nineveh in 612 BC, they burned Mashki Gate, which had been erected with baked bricks around a timber support. That left the last of the three levels in a “Pompeii-like" state, with its fighters and their weapons trapped inside.

It was this scene that was excavated in the late 1960s by the Iraqi archaeologist Tariq Madhloom, who has also worked in the region of Mleiha in Sharjah. Madhloom recreated two walls of the gate, which were then targeted as examples of the pre-Islamic past after ISIS took over the Mosul region in 2014, and were entirely destroyed.

Still a mystery

The team, comprised of archaeologists from Iraq and the University of Pennsylvania's Iraq Heritage Stabilisation Program, have now been studying the reliefs for a year, but questions remain. Why were these reliefs were used as a foundation? And instead of going through the effort to chisel out the designs – Danti and his team also found the shards of stone and, in one case, an 8th-century BC chisel itself – why didn’t they simply plant them in the ground facing outwards, with their blank backs creating the visible foundations for the gate? And who reused them?

Iraqi workers excavate a rock-carving relief at the Mashki Gate, one of the monumental gates to the ancient Assyrian city of Nineveh. AFP
Iraqi workers excavate a rock-carving relief at the Mashki Gate, one of the monumental gates to the ancient Assyrian city of Nineveh. AFP

Whoever installed the reliefs tried to remove the depictions, hacking away at them with chisels. And because these panels, like the others, have been preserved in the ground, the chisel marks themselves look like they were made yesterday – so much so that reports in local media alleged they had been made by ISIS.

The current working hypothesis is that the pieces were moved during the reign of King Ashurbanipal, whose violent reign helped hasten the decline of the Assyrian Empire. It is known that Ashurbanipal constructed a new palace in Nineveh, and the dates between the construction of the third level of the gate and the Ashurbanipal’s tenure overlap. But this will have to be confirmed by further study, as the team – its process halted by the discovery – continues its project of excavating down to the original Sennacherib floor.

Future

The long-term plans for Mashki Gate will be to partially reconstruct it, in order to show its historical importance. Right now, the site for the Gate, which lies about 600 metres from the Palace, are grassy, undeveloped fields, strewn with rocks and archeological remains. Across the busy road from the site is eastern Mosul, the new town, whose riverside cafes and restaurants buzz with the excitement of a city keen to enjoy some peace and security.

The reconstruction of the Mashki Gate as it stood before ISIS's destruction. Photo: Mohamed Al Baroodi
The reconstruction of the Mashki Gate as it stood before ISIS's destruction. Photo: Mohamed Al Baroodi

Any reconstructions will go forward with the buy-in of this local population, as the State Board of Antiquities and Heritage treads lightly through the reconstruction.

The excavations elsewhere in Nineveh are being undertaken by Italian and German archaeological teams, who typically have more university funding for such expeditions than their US and UK counterparts. Danti’s team is funded by Aliph and University of Pennsylvania, and coordinated by the SBAH.

Whether the reliefs will remain in place or go to a museum, in Mosul or elsewhere, is yet to be decided.

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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

AUSTRALIA SQUAD

Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle

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The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

UAE currency: the story behind the money in your pockets
Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ELeap%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ziad%20Toqan%20and%20Jamil%20Khammu%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20Undisclosed%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3ESeven%3C%2Fp%3E%0A
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Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

 

 

Notable Yas events in 2017/18

October 13-14 KartZone (complimentary trials)

December 14-16 The Gulf 12 Hours Endurance race

March 5 Yas Marina Circuit Karting Enduro event

March 8-9 UAE Rotax Max Challenge

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
Six large-scale objects on show
  • Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
  • The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
  • A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
  • Frank Lloyd Wright’s 1930s Kaufmann Office
  • A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
  • Torrijos Palace dome
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fislamic-economy-consumer-spending-to-increase-45-to-3-2tn-by-2024-1.936583%22%20target%3D%22_self%22%3EGlobal%20Islamic%20economy%20to%20grow%203.1%25%20to%20touch%20%242.4%20trillion%20by%202024%3C%2Fa%3E%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fuk-economy-plunges-into-worst-ever-recession-after-record-20-4-contraction-1.1062560%22%20target%3D%22_self%22%3EUK%20economy%20plunges%20into%20worst-ever%20recession%20after%20record%2020.4%25%20contraction%3C%2Fa%3E%3C%2Fp%3E%0A%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fislamic-economy-consumer-spending-to-increase-45-to-3-2tn-by-2024-1.936583%22%20target%3D%22_self%22%3EIslamic%20economy%20consumer%20spending%20to%20increase%2045%25%20to%20%243.2tn%20by%202024%3C%2Fa%3E%3C%2Fp%3E%0A
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The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

'How To Build A Boat'
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UAE currency: the story behind the money in your pockets
What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Updated: August 30, 2023, 8:52 AM