• An image of the Unesco Heritage site Hegra at night by Gilles Bensimon. The fashion photographer has captured AlUla in a new book titled 'A Dream of AlUla'. All photos: Gilles Bensimon
    An image of the Unesco Heritage site Hegra at night by Gilles Bensimon. The fashion photographer has captured AlUla in a new book titled 'A Dream of AlUla'. All photos: Gilles Bensimon
  • The 215-page book celebrates the history of AlUla.
    The 215-page book celebrates the history of AlUla.
  • Bensimon gives readers a glimpse into the little-known geological wonder through his photography.
    Bensimon gives readers a glimpse into the little-known geological wonder through his photography.
  • Red sandstone natural formations and Jabal Alfil (Elephant Rock).
    Red sandstone natural formations and Jabal Alfil (Elephant Rock).
  • The book shows the magnificence of AlUla's landscape from lush green oasis, vast expanses and drifting sand to basalt uplands.
    The book shows the magnificence of AlUla's landscape from lush green oasis, vast expanses and drifting sand to basalt uplands.
  • Bensimon is the former international creative director of Elle Magazine.
    Bensimon is the former international creative director of Elle Magazine.
  • The photographer has worked with models and celebrities including Cindy Crawford, Christy Turlington, Madonna and Elle Macpherson.
    The photographer has worked with models and celebrities including Cindy Crawford, Christy Turlington, Madonna and Elle Macpherson.
  • Published by Rizzoli New York, the book features a foreword by French art historian Diana Picasso.
    Published by Rizzoli New York, the book features a foreword by French art historian Diana Picasso.
  • 'A Dream of AlUla' is on sale now.
    'A Dream of AlUla' is on sale now.
  • The people of AlUla also feature in the book.
    The people of AlUla also feature in the book.
  • AlUla is home to the Unesco world heritage site, Hegra, where exceptionally preserved tombs of the Nabataean age show elaborate facades cut out of sandstone outcrops.
    AlUla is home to the Unesco world heritage site, Hegra, where exceptionally preserved tombs of the Nabataean age show elaborate facades cut out of sandstone outcrops.
  • Located on the ancient Incense Route, AlUla has been described as a living museum with a history that features Lihyanite, Dadanite, Nabataean, and Pre-Islamic times.
    Located on the ancient Incense Route, AlUla has been described as a living museum with a history that features Lihyanite, Dadanite, Nabataean, and Pre-Islamic times.
  • Millennia-old inscriptions at AlUla.
    Millennia-old inscriptions at AlUla.
  • Some photos are captured in black in white while others are in colour.
    Some photos are captured in black in white while others are in colour.

Culture

Books

Gilles Bensimon captures AlUla's magnificence in new photography book

Images shot by the acclaimed fashion photographer have been produced in 'A Dream of AlUla'

The National

December 21, 2021

  • English
  • Arabic

Renowned fashion photographer Gilles Bensimon's images of AlUla have been issued in an oversized 215-page book titled A Dream of AlUla. The publication, which celebrates the history of AlUla, gives readers a glimpse into the little-known geological wonder through photography.

A Dream of AlUla shows the magnificence of AlUla's landscape from lush green oases, vast expanses and drifting sand to basalt uplands and millennia-old inscriptions. Some photos are captured in black-and-white while others are in colour. There are images of striking landscapes while others feature the people of AlUla.

Scroll through the gallery above to see some of Gilles Bensimon's images of AlUla.

'A Dream of AlUla' by Gilles Bensimon. Photo: Royal Commission for AlUla
'A Dream of AlUla' by Gilles Bensimon. Photo: Royal Commission for AlUla

AlUla is home to the Unesco World Heritage Site, Hegra, where exceptionally preserved tombs of the Nabataean age show elaborate facades cut out of sandstone outcrops. Located on the ancient Incense Route, AlUla has been described as a living museum with a history that features Lihyanite, Dadanite, Nabataean, and pre-Islamic times.

“I will not begin to describe, or even attempt to tell the story of my journey in AlUla,” Bensimon said. “I can only hope that my photographs might open the door to a new dream in your mind: the dream of meeting AlUla.”

Bensimon is the former international creative director of Elle magazine and has worked with models and celebrities including Cindy Crawford, Christy Turlington, Madonna and Elle Macpherson.

Published by Rizzoli New York and featuring a foreword by French art historian Diana Picasso, A Dream of AlUla is now available for purchase. More information is here.

Towering concerns
UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: December 21, 2021, 7:05 AM
Saudi ArabiaPhotographyAlUla