A scale model of a Stegotetrabelodon elephant displayed will be part of the Natural History Museum Abu Dhabi's collection. Victor Besa / The National
A scale model of a Stegotetrabelodon elephant displayed will be part of the Natural History Museum Abu Dhabi's collection. Victor Besa / The National
A scale model of a Stegotetrabelodon elephant displayed will be part of the Natural History Museum Abu Dhabi's collection. Victor Besa / The National
A scale model of a Stegotetrabelodon elephant displayed will be part of the Natural History Museum Abu Dhabi's collection. Victor Besa / The National

'Time machine': How Natural History Museum Abu Dhabi will recreate emirate as it was seven million years ago


Razmig Bedirian
  • English
  • Arabic

The Natural History Museum Abu Dhabi will be “like going in a time machine,” with galleries that will transport visitors to the UAE capital as it was several million years ago, according to a scientific research lead at the museum.

The Late Miocene Abu Dhabi gallery, for instance, will house several one-to-one scale models of animals that once inhabited the emirate. Visitors will find themselves in the midst of a model environment with rivers of freshwater fish, crocodiles, turtles and even hippopotamus that were unique to the region, smaller than their African counterparts.

“One of the things that astonishes people was that Abu Dhabi was kind of like east Africa,” said Mark Beech, a scientific research lead at the Natural History Museum Abu Dhabi, when speaking at a panel on Sunday at the Al Sidr Environmental Film Festival, which took place at The Arts Centre at NYU Abu Dhabi.

A seven-million-year-old Stegotetrabelodon elephant's skull on display in a 2022 exhibition highlighting the Natural History Museum Abu Dhabi's collection. Victor Besa / The National
A seven-million-year-old Stegotetrabelodon elephant's skull on display in a 2022 exhibition highlighting the Natural History Museum Abu Dhabi's collection. Victor Besa / The National

“There wasn’t an Arabian Gulf at this time. You had giant rivers running through the western region of Abu Dhabi. These rivers were teeming with crocodiles, with hippopotamus, with freshwater fish. These are all species that were local to this area.”

Many of these unique species will be described in detail for the first time, offering a significant contribution to the global scientific community. “Therefore this collection is very important,” Beech said.

Our museum is global, but with an Arabian lens
Brigitte Howarth,
curator at the Natural History Museum Abu Dhabi

The section will also present fossils from the Miocene epoch, a period 5.3 to 23 million years ago. It will also house pieces from the famous Mleisa Elephant Trackway that was discovered in the western region of Abu Dhabi. The tracks were left by a herd of elephants as they crossed a muddy area in the Al Dhafra Region seven million years ago.

“You'll see not only the fossils of these animals, but traces of the tracks made by them,” Beech said. “It gives you almost an immersive experience. We will have reconstructions of what these animals really looked like and how they interacted. It's like going in a time machine.”

The museum will cover the entire age of the universe, a story that stretches some 13.7 billion years, with elements that include the Murchison Meteorite, which contains a huge range of organic “stardust”, and pre-solar grains that formed long before the current solar system existed.

Mark Beech is a scientific research lead at the Natural History Museum Abu Dhabi. Victor Besa / The National
Mark Beech is a scientific research lead at the Natural History Museum Abu Dhabi. Victor Besa / The National

However, the Natural Museum History Abu Dhabi will stand distinct from similar institutions around the world in its focus on the region. After delving into the landmark moments in the planet’s history, including the mass extinction events, it will begin its exploration of the evolution of the Arabian Peninsula.

“You will understand the geological formation of Arabia and the early forms of life,” Beech said. “I've been with some of our team already collecting important fossil specimens from Jebel Hafeet. We have some very good Eocene fossils from about 50 million years ago. We have fantastic giant gastropods and other fossil marine organisms, because Abu Dhabi was under the sea in this period.”

It is after this gallery that the museum begins its exploration of the Late Miocene period in Abu Dhabi. While the museum will show the ecological diversity of Abu Dhabi in its prehistoric times, it will also delve into the richness of the landscape today, upending the notion that deserts are barren of life.

The museum will exhibit a specimen of the Murchison Meteorite, a shower of stones that crash-landed in Australia in 1969 and has since revealed new information about the early solar system. Photo: DCT - Abu Dhabi
The museum will exhibit a specimen of the Murchison Meteorite, a shower of stones that crash-landed in Australia in 1969 and has since revealed new information about the early solar system. Photo: DCT - Abu Dhabi

“Our museum is really all about being a global museum, but with this Arabian lens,” Brigitte Howarth, curator at the Natural History Museum Abu Dhabi, said at the panel.

Howarth pointed out that the museum will have a gallery showcasing the several different types of environments found across the world, several of these will be dedicated to the desert.

“We have multiple desert environments,” she said. “We have big, deep dunes with sabkha (sand, salt or mudflats) that are represented. We have coastal sand that is represented.”

As the colours of the sand change, so do the chemical properties and therefore the flora and fauna it can sustain. “One of our huge challenges is to document all of the life that occurs in all of these different environments,” Howarth said. “But then also understanding how they relate to one another.”

This research will be paramount to writing effective conservation plans. The museum is not only dedicated to showcasing the wonder of the natural world, but research and working for its conservation as well.

“The biodiversity of the UAE, the biodiversity of the desert, is surprisingly rich,” said Peter Kjaergaard, director of the Natural History Museum Abu Dhabi. “One of our tasks is not only to document that but collect that biodiversity, so we will have a full understanding of the biodiversity today and that we continue to collect specimens in the decades to come.”

Kjaergaard also pointed out that the Natural History Museum Abu Dhabi will be working with its neighbouring institutions in the Saadiyat Cultural District. This collaborative spirit is already under way, as the museum has lent major pieces, including the Murchison Meteorite, to Louvre Abu Dhabi as part of its children’s exhibition Picturing the Cosmos.

  • Indian Roller Coracias benghalensis, a species of a vibrantly coloured bird found in the UAE, mounted here with a dragonfly. All Photos: Victor Besa / The National
    Indian Roller Coracias benghalensis, a species of a vibrantly coloured bird found in the UAE, mounted here with a dragonfly. All Photos: Victor Besa / The National
  • A 50 million-year-old fossil of a crane fly (Tipullidae) found in the Green River Formation in Utah, USA
    A 50 million-year-old fossil of a crane fly (Tipullidae) found in the Green River Formation in Utah, USA
  • A fossil of the fish Gryoptychius agassizi, which is 420 to 360 million years old, found in Orkney Islands, Scotland
    A fossil of the fish Gryoptychius agassizi, which is 420 to 360 million years old, found in Orkney Islands, Scotland
  • A fossil of the sea scorpion Eurypterus remipes, believed to be between 443.8-419.2 million years old, found in Herkimer County, New York State, USA
    A fossil of the sea scorpion Eurypterus remipes, believed to be between 443.8-419.2 million years old, found in Herkimer County, New York State, USA
  • Black and Boulder opal, containing sediments that were once part of the ancient inland sea that covered most of Australia during the Cretaceous period
    Black and Boulder opal, containing sediments that were once part of the ancient inland sea that covered most of Australia during the Cretaceous period
  • A piece of the Sikhote-Alin meteorite, which fell in the mountains of southeastern Russia in February 1947
    A piece of the Sikhote-Alin meteorite, which fell in the mountains of southeastern Russia in February 1947
  • A model of a skull of a red fox, or vulpes vulpes
    A model of a skull of a red fox, or vulpes vulpes
  • A lunar meteorite, known as Northwest Africa 13947
    A lunar meteorite, known as Northwest Africa 13947
  • A model of the spider orchid, Ophrys spruneri subsp. grigoriana
    A model of the spider orchid, Ophrys spruneri subsp. grigoriana
  • A model of the skull of a feral cat, or felis catus
    A model of the skull of a feral cat, or felis catus
  • Ammonite, preserved in oil shale, 180 Million years old, found in the Swabian Jura mountain range, Germany
    Ammonite, preserved in oil shale, 180 Million years old, found in the Swabian Jura mountain range, Germany
  • A 100 million year old fossil of Armigatus brevissimus from Haqil near Byblos, Lebanon
    A 100 million year old fossil of Armigatus brevissimus from Haqil near Byblos, Lebanon
  • Conservatory for Plants with Obesity by Camilla Singh features more than two dozen plants of various shapes and sizes huddled together
    Conservatory for Plants with Obesity by Camilla Singh features more than two dozen plants of various shapes and sizes huddled together
  • The plants have been fitted with globules made from clay and other materials, to give the impression that they are discharging fat
    The plants have been fitted with globules made from clay and other materials, to give the impression that they are discharging fat
  • The space aims to prompt visitors to consider how we communicate with plants, or rather how plants communicate with us
    The space aims to prompt visitors to consider how we communicate with plants, or rather how plants communicate with us
  • Conservatory for Plants with Obesity is also running as part of the Al Sidr Environmental Film Festival
    Conservatory for Plants with Obesity is also running as part of the Al Sidr Environmental Film Festival

The Natural History Museum Abu Dhabi will have a robust outreach and educational programme, Kjaergaard said. “We will be working closely together with schools. This will be a place for learning, for sharing, for education, but we’ll not stop there. We also have programmes inviting local communities. We want this to be an open, vibrant, exciting, engaging place where you can participate in what we do.”

Kjaergaard also said that it was more important now than ever to direct collective focus and care to the understanding and betterment of the planet’s diversity.

“The Natural History Museum is, more than anything else, a meeting place,” he said. “It’s a place where we can be together and we can have a conversation about what really matters to us. One of the things that matters to all of us is the next step that we're going to take as shared humanity. The decisions that we will make in the next couple of decades will determine centuries to come. This is one of the reasons why we're building a natural history museum here.”

Construction of the Natural History Museum Abu Dhabi is expected to be completed in 2025.

The specs

Engine: 8.0-litre, quad-turbo 16-cylinder

Transmission: 7-speed auto

0-100kmh 2.3 seconds

0-200kmh 5.5 seconds

0-300kmh 11.6 seconds

Power: 1500hp

Torque: 1600Nm

Price: Dh13,400,000

On sale: now

The specs

Engine: 2.0-litre 4-cylturbo

Transmission: seven-speed DSG automatic

Power: 242bhp

Torque: 370Nm

Price: Dh136,814

Volvo ES90 Specs

Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)

Power: 333hp, 449hp, 680hp

Torque: 480Nm, 670Nm, 870Nm

On sale: Later in 2025 or early 2026, depending on region

Price: Exact regional pricing TBA

Drishyam 2

Directed by: Jeethu Joseph

Starring: Mohanlal, Meena, Ansiba, Murali Gopy

Rating: 4 stars

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
DIVINE%20INTERVENTOIN
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Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

Overview

Cricket World Cup League Two: Nepal, Oman, United States tri-series, Tribhuvan University, Kathmandu

Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

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ARGYLLE
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Tips for used car buyers
  • Choose cars with GCC specifications
  • Get a service history for cars less than five years old
  • Don’t go cheap on the inspection
  • Check for oil leaks
  • Do a Google search on the standard problems for your car model
  • Do your due diligence. Get a transfer of ownership done at an official RTA centre
  • Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
  • Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
  • If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell

Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com

ABU DHABI ORDER OF PLAY

Starting at 10am:

Daria Kasatkina v Qiang Wang

Veronika Kudermetova v Annet Kontaveit (10)

Maria Sakkari (9) v Anastasia Potapova

Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

Awar Qalb

Director: Jamal Salem

Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman

Two stars

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

'O'
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Zeina%20Hashem%20Beck%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20112%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Penguin%20Books%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

Rooney's club record

At Everton Appearances: 77; Goals: 17

At Manchester United Appearances: 559; Goals: 253

UAE currency: the story behind the money in your pockets
Trippier bio

Date of birth September 19, 1990

Place of birth Bury, United Kingdom

Age 26

Height 1.74 metres

Nationality England

Position Right-back

Foot Right

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
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The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

The bio

Favourite food: Japanese

Favourite car: Lamborghini

Favourite hobby: Football

Favourite quote: If your dreams don’t scare you, they are not big enough

Favourite country: UAE

Empty Words

By Mario Levrero  

(Coffee House Press)
 

UAE SQUAD

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Nayanthara: Beyond The Fairy Tale

Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

'The%20Alchemist's%20Euphoria'
%3Cp%3E%3Cstrong%3EArtist%3A%3C%2Fstrong%3E%20Kasabian%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EColumbia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

NYBL PROFILE

Company name: Nybl 

Date started: November 2018

Founder: Noor Alnahhas, Michael LeTan, Hafsa Yazdni, Sufyaan Abdul Haseeb, Waleed Rifaat, Mohammed Shono

Based: Dubai, UAE

Sector: Software Technology / Artificial Intelligence

Initial investment: $500,000

Funding round: Series B (raising $5m)

Partners/Incubators: Dubai Future Accelerators Cohort 4, Dubai Future Accelerators Cohort 6, AI Venture Labs Cohort 1, Microsoft Scale-up 

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Avatar%3A%20The%20Way%20of%20Water
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Cameron%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ESam%20Worthington%2C%20Zoe%20Saldana%2C%20Sigourney%20Weaver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

STAGE%201%20RESULTS
%3Cp%3E1)%20Tim%20Merlier%20(Soudal-Quick-Step)%2C%203h%2017%E2%80%99%2035%E2%80%9D%3Cbr%3E2)%20Caleb%20Ewan%20(Lotto%20Dstny)%20same%20time%3Cbr%3E3)%20Mark%20Cavendish%20(Astana%20Qazaqstan%20Team)%20same%20time%3Cbr%3E%3Cstrong%3EGeneral%20Classification%3A%3C%2Fstrong%3E%3Cbr%3E1)%20Tim%20Merlier%20(Soudal%20Quick-Step)%203%3A17%3A25%3Cbr%3E2%20-%20Caleb%20Ewan%20(Lotto%20Dstny)%20%2B4%22%3Cbr%3E3%20-%20Luke%20Plapp%20(Ineos%20Grenadiers)%20%2B5%22%3C%2Fp%3E%0A
Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

Bawaal%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Nitesh%20Tiwari%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Varun%20Dhawan%2C%20Janhvi%20Kapoor%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Britain's travel restrictions
  • A negative test 2 days before flying
  • Complete passenger locator form
  • Book a post-arrival PCR test
  • Double-vaccinated must self-isolate
  • 11 countries on red list quarantine

     
The specs

Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)

The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

RACECARD
%3Cp%3E5pm%3A%20Al%20Shamkha%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(Turf)%201%2C400m%0D%3Cbr%3E5.30pm%3A%20Khalifa%20City%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3E6pm%3A%20Masdar%20City%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%0D%3Cbr%3E6.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(T)%202%2C200m%0D%3Cbr%3E7pm%3A%20Emirates%20Championship%20%E2%80%93%20Group%201%20(PA)%20Dh1%2C000%2C000%20(T)%202%2C200m%0D%3Cbr%3E7.30pm%3A%20Shakbout%20City%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%202%2C400m%3C%2Fp%3E%0A

Tottenham's 10 biggest transfers (according to transfermarkt.com):

1). Moussa Sissokho - Newcastle United - £30 million (Dh143m): Flop

2). Roberto Soldado - Valencia -  £25m: Flop

3). Erik Lamela - Roma -  £25m: Jury still out

4). Son Heung-min - Bayer Leverkusen -  £25m: Success

5). Darren Bent - Charlton Athletic -  £21m: Flop

6). Vincent Janssen - AZ Alkmaar -  £18m: Flop

7). David Bentley - Blackburn Rovers -  £18m: Flop

8). Luka Modric - Dynamo Zagreb -  £17m: Success

9). Paulinho - Corinthians -  £16m: Flop

10). Mousa Dembele - Fulham -  £16m: Success

Updated: October 29, 2024, 9:28 AM