To mark this year's Hajj, a new coffee-table book has been released, filled with glossy pages of artworks and artefacts connected to the world's largest religious pilgrimage.
Hajj and the Arts of Pilgrimage, by luxury publisher Assouline, recounts the importance of the journey to Islam's holiest city. As one of the five pillars of Islam, the pilgrimage to Makkah in Saudi Arabia must be undertaken by any Muslim able to complete it
The book explores many of the priceless artefacts of The Khalili Collections, gathered by British-Iranian scholar Nasser David Khalili over a 50-year period. Comprising more than 28,000 pieces of Islamic art and covering more than 1,400 years of history, it remains the largest and most comprehensive collection in private hands to date.
The book has been written by Qaisra M Khan, formerly of the British Museum and now a curator for The Khalili Collections, and is filled with insights into the Islamic principles and rituals of Hajj, and offers a glimpse of many of its sacred manuscripts.
More than 5,000 pieces of the collection are brought to light in this book, including one-off copies of the Quran, illustrated manuscripts, scientific instruments, textiles and rare books. There are even illustrations of Makkah, including one watercolour dated 1845, which shows the whole city as it was at the time.
The book also includes some of the earliest-known photographs of the Hajj, including one taken of pilgrims circling the Kaaba in 1880.
As a show of the global influence of Islam, the book includes such varied artworks as 19th-century Kashmiri drawings depicting the Masjid al-Haram in Makkah, and a drawing of pilgrim boats en route to the holy city as captured in a 19th-century Chinese scroll. There is even a 1939 photograph taken in Cairo showing the Kiswah of the Maqam Ibrahim, in the presence of Egypt's King Farouk.
With the Hajj largely kept shielded from non-Muslim eyes, Khan takes pains to provide a glimpse into this ancient and meaningful pilgrimage, and explain its spiritual and cultural significance to those who may never experience it first-hand.
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
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5