• 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.

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Ukraine%20exports
%3Cp%3EPresident%20Volodymyr%20Zelenskyy%20has%20overseen%20grain%20being%20loaded%20for%20export%20onto%20a%20Turkish%20ship%20following%20a%20deal%20with%20Russia%20brokered%20by%20the%20UN%20and%20Turkey.%3Cbr%3E%22The%20first%20vessel%2C%20the%20first%20ship%20is%20being%20loaded%20since%20the%20beginning%20of%20the%20war.%20This%20is%20a%20Turkish%20vessel%2C%22%20Zelensky%20said%2C%20adding%20exports%20could%20start%20in%20%22the%20coming%20days%22%20under%20the%20plan%20aimed%20at%20getting%20millions%20of%20tonnes%20of%20Ukrainian%20grain%20stranded%20by%20Russia's%20naval%20blockade%20to%20world%20markets.%3Cbr%3E%22Our%20side%20is%20fully%20prepared%2C%22%20he%20said.%20%22We%20sent%20all%20the%20signals%20to%20our%20partners%20--%20the%20UN%20and%20Turkey%2C%20and%20our%20military%20guarantees%20the%20security%20situation.%22%3C%2Fp%3E%0A
It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

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

RESULTS

6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)

6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill

7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby

7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer

8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill

8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass

9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A

Rainbow

Kesha

(Kemosabe)

Charlotte Gainsbourg

Rest

(Because Music)

Asia Cup 2018 Qualifier

Sunday's results:

  • UAE beat Malaysia by eight wickets
  • Nepal beat Singapore by four wickets
  • Oman v Hong Kong, no result

Tuesday fixtures:

  • Malaysia v Singapore
  • UAE v Oman
  • Nepal v Hong Kong
FA CUP FINAL

Manchester City 6
(D Silva 26', Sterling 38', 81', 87', De Bruyne 61', Jesus 68')

Watford 0

Man of the match: Bernardo Silva (Manchester City)

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ECVT%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E119bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E145Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh%2C89%2C900%20(%2424%2C230)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
WandaVision

Starring: Elizabeth Olsen, Paul Bettany

Directed by: Matt Shakman

Rating: Four stars

Updated: August 02, 2021, 11:38 AM