• Cypriot freediver Angels Savvas swims through the Museum of Underwater Sculpture Ayia Napa (Musan), billed as the world’s first underwater forest, consisting of a collection of 130 submarine figurative sculptures set in a series of sculpted organic trees and subterranean plants, in the Ayia Napa resort town on the southeastern coast of Cyprus. All Photos: AFP
    Cypriot freediver Angels Savvas swims through the Museum of Underwater Sculpture Ayia Napa (Musan), billed as the world’s first underwater forest, consisting of a collection of 130 submarine figurative sculptures set in a series of sculpted organic trees and subterranean plants, in the Ayia Napa resort town on the southeastern coast of Cyprus. All Photos: AFP
  • The Museum of Underwater Sculpture Ayia Napa (Musan) is created by world-famous reef artist Jason deCaires Taylor
    The Museum of Underwater Sculpture Ayia Napa (Musan) is created by world-famous reef artist Jason deCaires Taylor
  • Cypriot freediver Angels Savvas poses with a sculpture in the Museum of Underwater Sculpture Ayia Napa, billed as the world’s first underwater forest
    Cypriot freediver Angels Savvas poses with a sculpture in the Museum of Underwater Sculpture Ayia Napa, billed as the world’s first underwater forest
  • The Museum of Underwater Sculpture Ayia Napa is a "symbol to enhance the story of Ayia Napa’s newly created Marine Protected Zone, whilst acknowledging the deforestation practices of the past," according to the museum's website
    The Museum of Underwater Sculpture Ayia Napa is a "symbol to enhance the story of Ayia Napa’s newly created Marine Protected Zone, whilst acknowledging the deforestation practices of the past," according to the museum's website
  • The underwater sculptures use pH neutral cement to facilitate coral growth
    The underwater sculptures use pH neutral cement to facilitate coral growth
  • The underwater museum's "narrative questions if the next generation will reinterpret the symbiotic relationship between mankind and nature to provide a better balance in favour of nurturing fragile ecosystems, highlighting how positive human intervention in the oceans can shape a more sustainable and productive future," says the museum's website
    The underwater museum's "narrative questions if the next generation will reinterpret the symbiotic relationship between mankind and nature to provide a better balance in favour of nurturing fragile ecosystems, highlighting how positive human intervention in the oceans can shape a more sustainable and productive future," says the museum's website
  • The park rests across more than 167 metres of sand at a depth of up to 10 metres, off the coast of Cyprus
    The park rests across more than 167 metres of sand at a depth of up to 10 metres, off the coast of Cyprus
  • The underwater museum "repositions the visitor as the attraction and sea life as the observer, [and] the sculptural installation will entice visitors under the surface to explore the beauty of the sub-aquatic environment," according to the museum's website
    The underwater museum "repositions the visitor as the attraction and sea life as the observer, [and] the sculptural installation will entice visitors under the surface to explore the beauty of the sub-aquatic environment," according to the museum's website
  • The configuration of the sculptures within the museum follows the topography of the seabed sitting within the open expanse of the sand situated south of Pernera Beach in Ayia Napa
    The configuration of the sculptures within the museum follows the topography of the seabed sitting within the open expanse of the sand situated south of Pernera Beach in Ayia Napa
  • A diver swims near a sculpture during the inauguration of the underwater museum in Ayia Napa.
    A diver swims near a sculpture during the inauguration of the underwater museum in Ayia Napa.
  • A diver swims near sculptures during the inauguration of the underwater museum in Ayia Napa, Cyprus.
    A diver swims near sculptures during the inauguration of the underwater museum in Ayia Napa, Cyprus.
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
  • A diver swims near a sculpture during the inauguration of the underwater museum in Ayia Napa.
    A diver swims near a sculpture during the inauguration of the underwater museum in Ayia Napa.
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
  • A view of sculptures during the inauguration of the underwater museum in Ayia Napa.
    A view of sculptures during the inauguration of the underwater museum in Ayia Napa.
  • A view of sculptures during the inauguration of the underwater museum in Ayia Napa, Cyprus, 01 August 2021. At the new Ayia Napa Underwater Sculpture Museum (MUSAN), located in the Pernera area of Ayia Napa, visitors, both swimmers with mask and flippers and divers, will be able to tour around an underwater forest, the first of its kind in the world. The whole project is inspired by British acclaimed sculptor Jason deCaires Taylor, a representatives of the eco-art movement who is behind the world's first underwater sculpture park - the Molinere Underwater Sculpture Park in Grenada. EPA / GEORGES NICOLAOU
    A view of sculptures during the inauguration of the underwater museum in Ayia Napa, Cyprus, 01 August 2021. At the new Ayia Napa Underwater Sculpture Museum (MUSAN), located in the Pernera area of Ayia Napa, visitors, both swimmers with mask and flippers and divers, will be able to tour around an underwater forest, the first of its kind in the world. The whole project is inspired by British acclaimed sculptor Jason deCaires Taylor, a representatives of the eco-art movement who is behind the world's first underwater sculpture park - the Molinere Underwater Sculpture Park in Grenada. EPA / GEORGES NICOLAOU
  • Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.
    Divers swim near sculptures during the inauguration of the underwater museum in Ayia Napa.

Cyprus opens underwater sculpture museum in a bid to attract diving tourists


  • English
  • Arabic

Cyprus's latest tourist attraction, the Museum of Underwater Sculpture of Ayia Napa (Musan), features a collection of 130 sculptures in a newly created Marine Protected Area.

The works at the museum, located in the resort town of Ayia Napa, range from botanical to figurative, including more than 90 sculptures by Jason deCaires Taylor, a British artist known for his site-specific creations that turn into artificial coral reefs.

With more than 1,000 sculptures installed around the world, including the Great Barrier Reef, deCaires Taylor specifically works with a type of cement that enables coral growth.

The site of the museum is in a marine protected area in Pernera, on the south-eastern coast of Cyprus and was selected specifically in order to emphasise its protected status. The works are installed all the way down to about 10 metres and spread out across more than 167 metres of sand.

Musan’s sculptures are made of sea materials, including stones, rocks and shells, and are meant to live harmoniously among the marine life. The museum has stated its intent to enrich the biodiversity of the area to allow the sculptures to turn into coral reefs and eventually an “underwater forest”.

Tourism is also a goal for the Cyprus government, which has backed the establishment of the museum. In 2014, the Ayia Napa municipal council proposed the idea and work began on Musan three years later. According to the Cyprus Mail, the cost of the museum has reached €1 million.

Visitors can dive or snorkel Musan for free, although reservations must be made ahead of time. The surrounding area will also have diving centres and schools for visitors.

Cyprus has included diving and snorkelling tourism as part of its national tourism strategy for 2030. Its diving sites include the ancient ruins of the Amathus harbour in Limassol, as well the wreck of the MS Zenobia ferry, which sank off the coast of Larnaca in 1980.

With the arrival of Musan, Ayia Napa’s local government hopes to tap into this market for their town too. By the local government’s predictions, Musan will be able to bring in 50,000 visitors annually.

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

NEW ARRIVALS

Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m 

Green ambitions
  • Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
  • Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
  • Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
  • Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water 
Your Guide to the Home
  • Level 1 has a valet service if you choose not to park in the basement level. This level houses all the kitchenware, including covetable brand French Bull, along with a wide array of outdoor furnishings, lamps and lighting solutions, textiles like curtains, towels, cushions and bedding, and plenty of other home accessories.
  • Level 2 features curated inspiration zones and solutions for bedrooms, living rooms and dining spaces. This is also where you’d go to customise your sofas and beds, and pick and choose from more than a dozen mattress options.
  • Level 3 features The Home’s “man cave” set-up and a display of industrial and rustic furnishings. This level also has a mother’s room, a play area for children with staff to watch over the kids, furniture for nurseries and children’s rooms, and the store’s design studio.
     
KYLIAN MBAPPE 2016/17 STATS

Ligue 1: Appearances - 29, Goals - 15, Assists - 8
UCL: Appearances - 9, Goals - 6
French Cup: Appearances - 3, Goals - 3
France U19: Appearances - 5, Goals - 5, Assists - 1

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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

The specs

Engine: 5.2-litre twin-turbo V12

Transmission: eight-speed automatic

Power: 715bhp

Torque: 900Nm

Price: Dh1,289,376

On sale: now

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

MATCH INFO

Southampton 0
Manchester City 1
(Sterling 16')

Man of the match: Kevin de Bruyne (Manchester City)

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

UAE and Russia in numbers

UAE-Russia ties stretch back 48 years

Trade between the UAE and Russia reached Dh12.5 bn in 2018

More than 3,000 Russian companies are registered in the UAE

Around 40,000 Russians live in the UAE

The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Updated: August 02, 2021, 11:38 AM