• 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


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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.

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

The chef's advice

Troy Payne, head chef at Abu Dhabi’s newest healthy eatery Sanderson’s in Al Seef Resort & Spa, says singles need to change their mindset about how they approach the supermarket.

“They feel like they can’t buy one cucumber,” he says. “But I can walk into a shop – I feed two people at home – and I’ll walk into a shop and I buy one cucumber, I’ll buy one onion.”

Mr Payne asks for the sticker to be placed directly on each item, rather than face the temptation of filling one of the two-kilogram capacity plastic bags on offer.

The chef also advises singletons not get too hung up on “organic”, particularly high-priced varieties that have been flown in from far-flung locales. Local produce is often grown sustainably, and far cheaper, he says.

The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

On the menu

First course

▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water  

▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle

Second course

▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo

▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa

Third course

▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro

▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis

Dessert

▶ Lumi Black lemon ice cream, pistachio, pomegranate

▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
 

Hidden killer

Sepsis arises when the body tries to fight an infection but damages its own tissue and organs in the process.

The World Health Organisation estimates it affects about 30 million people each year and that about six million die.

Of those about three million are newborns and 1.2 are young children.

Patients with septic shock must often have limbs amputated if clots in their limbs prevent blood flow, causing the limbs to die.

Campaigners say the condition is often diagnosed far too late by medical professionals and that many patients wait too long to seek treatment, confusing the symptoms with flu. 

Dubai Creek Open in numbers
  • The Dubai Creek Open is the 10th tournament on this year's Mena Tour
  • It is the first of five events before the season-concluding Mena Tour Championship
  • This week's field comprises 120 players, 21 of which are amateurs
  • 15 previous Mena Tour winners are competing at Dubai Creek Golf and Yacht Club  
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

England squad

Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood

Details

Through Her Lens: The stories behind the photography of Eva Sereny

Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

Things Heard & Seen

Directed by: Shari Springer Berman, Robert Pulcini

Starring: Amanda Seyfried, James Norton

2/5

RESULTS

4pm: Al Bastakiya Listed US$250,000 (Dirt) 1,900m
Winner: Yulong Warrior, Richard Mullen (jockey), Satish Seemar (trainer)

4.35pm: Mahab Al Shimaal Group 3 $200,000 (D) 1,200m
Winner: Jordan Sport, Adrie de Vries, Fawzi Nass

5.10pm: Nad Al Sheba Conditions $200,000 (Turf) 1,200m
Winner: Jungle Cat, William Buick, Charlie Appleby

5.45pm: Burj Nahaar Group 3 $200,000 (D) 1,600m
Winner: Kimbear, Patrick Dobbs, Doug Watson

6.20pm: Jebel Hatta Group 1 $300,000 (T) 1,800m
Winner: Blair House, James Doyle, Charlie Appleby

6.55pm: Al Maktoum Challenge Round-3 Group 1 $400,000 (D) 2,000m
Winner: North America, Richard Mullen, Satish Seemar

7.30pm: Dubai City of Gold Group 2 $250,000 (T) 2,410m
Winner: Hawkbill, William Buick, Charlie Appleby.

Race card

1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

2pm: Handicap (TB) Dh 84,000 (D) 1,400m

2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m

3pm: Conditions (TB) Dh 100,000 (D) 1.950m

3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m

4pm: Maiden (TB) Dh 60,000 (D) 1,600m

4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m

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

Updated: August 02, 2021, 11:38 AM