Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is a profilic writer, who has composed 76 publications, with his work translated into 20 languages. Photo: Wam
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is a profilic writer, who has composed 76 publications, with his work translated into 20 languages. Photo: Wam
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is a profilic writer, who has composed 76 publications, with his work translated into 20 languages. Photo: Wam
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is a profilic writer, who has composed 76 publications, with his work translated into 20 languages. Photo: Wam

Sharjah Ruler publishes groundbreaking new history book


  • English
  • Arabic

Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah, has published a new book on the history of the Sultans of Kilwa, an East African dynasty.

Titled The Biography of the Sultans of Kilwa, the 114-page book outlines how the dynasty migrated to Africa and ruled over Kilwa — an island in southern Tanzania.

During their reign, the sultans developed Kilwa into a wealthy merchant power along the Maritime Silk Road. One of the testaments to their might was the Great Mosque, the oldest standing mosque on the East African coast, and once the largest in sub-Saharan Africa.

Until now, the story of the Sultans of Kilwa has remained steeped in myth, with most popular accounts claiming the dynasty emerged from Shiraz, before carving out a realm that stretched across the Swahili Coast.

However, in order to determine truth from fiction, the Sharjah ruler wrote his book following a careful analysis of dozens of historical documents; notably The Book of Salwa in the History of Kilwa.

In the introduction of his book, he writes: “It is a true historical novel that I wrote based on the manuscript of The Book of Salwa in the History of Kilwa.”

The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi has released a new history book, titled 'The Biography of the Sultans of Kilwa'. Photo: WAM
The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi has released a new history book, titled 'The Biography of the Sultans of Kilwa'. Photo: WAM

He continues: “When I decided to write the history of East Africa, I contacted the British Library in London and obtained a photocopy of the manuscript known as The Book of Salwa in the History of Kilwa.

“I started studying that manuscript as well as studying everything written about that manuscript by Arab and foreign historians, who were unable to explain what was written in that manuscript, as the matter became confusing for them."

Although the manuscript’s author’s name is unknown, his birth is recorded as “the second Monday of Shawwal in the year 904 [Hijri]”. The manuscript’s age is attested by the date it was copied on the orders of the Sultan of Zanzibar in 1877.

There were some issues with using the manuscript as a reference — some parts were illegible, damaged over time or simply missing.

However, aside from his study of authors and historians from modern Kenya and Tanzania, Sheikh Dr Sultan's vast collection of British and Portuguese historical documents allowed him to fill in the missing details — compiling various strands of history, to piece together the whole picture for the very first time.

“What was written in the manuscript about the arrival of the Shiraz sultans to the African coast is a myth and the truth is in the contemporary manuscripts,” says Sheikh Dr Sultan.

Sheikh Dr Sultan bin Muhammad Al Qasimi is a collector of historical manuscripts. Depicted is a set of manuscripts he donated to Islamic Manuscripts House of Al Qasimia University, to be studied by researchers and specialists. Photo: WAM
Sheikh Dr Sultan bin Muhammad Al Qasimi is a collector of historical manuscripts. Depicted is a set of manuscripts he donated to Islamic Manuscripts House of Al Qasimia University, to be studied by researchers and specialists. Photo: WAM

Spanning 11 chapters, the book also includes an appendix, a genealogical chain of Sultans of Kilwa and dozens of foreign references — providing a crucial resource for anyone seeking to learn more about the dynasty.

In the process, Sheikh Dr Sultan clears up some misunderstandings surrounding the dynasty, adding to his body of work, which now spans 76 publications, with his titles translated into 20 foreign languages.

The Sharjah ruler is a prolific writer, academic and historian, who has composed memoirs, studies, novels, poetry collections and plays — exploring the heritage and teachings of the UAE, the Middle East and North Africa.

Scroll through images from 50 years of Sheikh Dr Sultan's rule below:

  • The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, holds a news conference in San Francisco in 1973 to discuss plans for developing oil operations in the emirate. AP
    The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, holds a news conference in San Francisco in 1973 to discuss plans for developing oil operations in the emirate. AP
  • High rise buildings and hotels sprout on the sandy shore of Sharjah during its transformation from fishing town to major city in 1977. AP
    High rise buildings and hotels sprout on the sandy shore of Sharjah during its transformation from fishing town to major city in 1977. AP
  • A British official mingles with local dignitaries at a feast in November 1971. AP
    A British official mingles with local dignitaries at a feast in November 1971. AP
  • Sharjah's Central Souq in January 1980. AP
    Sharjah's Central Souq in January 1980. AP
  • An electronics shop in the city in the 1970s. Getty
    An electronics shop in the city in the 1970s. Getty
  • The park established by the Sharjah Municipality in front of Al Hisn, the city's fort, pictured in 1967. Photo: Sharjah Documentation and Archive Authority
    The park established by the Sharjah Municipality in front of Al Hisn, the city's fort, pictured in 1967. Photo: Sharjah Documentation and Archive Authority
  • The Rolla tree in Sharjah in the 1950s during Eid celebrations. The enormous tree fell in 1978, to be commemorated by a statue in Rolla Square. Photo: Sharjah Documentation and Archive Authority
    The Rolla tree in Sharjah in the 1950s during Eid celebrations. The enormous tree fell in 1978, to be commemorated by a statue in Rolla Square. Photo: Sharjah Documentation and Archive Authority
  • Old Sharjah Airport Mosque, which was located near the airport in Al Qasimia. It was demolished and Al Khayal Mosque was built at the same site. Photo: Sharjah Documentation and Archive Authority
    Old Sharjah Airport Mosque, which was located near the airport in Al Qasimia. It was demolished and Al Khayal Mosque was built at the same site. Photo: Sharjah Documentation and Archive Authority
  • Sharjah city seen from the east in the late 1960s including the Clock Tower Square. Photo: Sharjah Documentation and Archive Authority
    Sharjah city seen from the east in the late 1960s including the Clock Tower Square. Photo: Sharjah Documentation and Archive Authority
  • Al Hisn. The old fort was built around 1820 by then Ruler of Sharjah, Sheikh Sultan bin Saqr Al Qasimi, as Sharjah’s government headquarters. Photo: Sharjah Documentation and Archive Authority
    Al Hisn. The old fort was built around 1820 by then Ruler of Sharjah, Sheikh Sultan bin Saqr Al Qasimi, as Sharjah’s government headquarters. Photo: Sharjah Documentation and Archive Authority
  • A mosque in Sharjah city in 1972. Photo: Sharjah Documentation and Archive Authority
    A mosque in Sharjah city in 1972. Photo: Sharjah Documentation and Archive Authority
  • The entrance of the Sharjah Radio building, which was constructed in 1972. The station broadcast in Arabic for 16 hours a day. Photo: Sharjah Documentation and Archive Authority
    The entrance of the Sharjah Radio building, which was constructed in 1972. The station broadcast in Arabic for 16 hours a day. Photo: Sharjah Documentation and Archive Authority
  • The Sharjah TV and Radio building in 1989. Photo: Sharjah Documentation and Archive Authority
    The Sharjah TV and Radio building in 1989. Photo: Sharjah Documentation and Archive Authority
  • Sharjah's Central Post Office in the 1970s. Photo: Sharjah Documentation and Archive Authority
    Sharjah's Central Post Office in the 1970s. Photo: Sharjah Documentation and Archive Authority
  • Sharjah Public Library. Photo: Sharjah Documentation and Archive Authority
    Sharjah Public Library. Photo: Sharjah Documentation and Archive Authority
  • The entrance to the Sharjah Radio building, constructed in 1972. Photo: Sharjah Documentation and Archive Authority
    The entrance to the Sharjah Radio building, constructed in 1972. Photo: Sharjah Documentation and Archive Authority
  • Eid celebrations in front of Al Hisn in the early 1970s. Photo: Sharjah Documentation and Archive Authority
    Eid celebrations in front of Al Hisn in the early 1970s. Photo: Sharjah Documentation and Archive Authority
  • Mleiha Archaeological Centre. Photo: Sharjah Media Office
    Mleiha Archaeological Centre. Photo: Sharjah Media Office
  • Khor Fakkan Beach. Photo: Sharjah Media Office
    Khor Fakkan Beach. Photo: Sharjah Media Office
  • Al Majaz Amphitheatre, Sharjah. Photo: Sharjah Media Office
    Al Majaz Amphitheatre, Sharjah. Photo: Sharjah Media Office
  • Sharjah International Book Fair is an 11-day event that was first held in Sharjah in 1982. Photo: Sharjah Media Office
    Sharjah International Book Fair is an 11-day event that was first held in Sharjah in 1982. Photo: Sharjah Media Office
  • The College of Sharia and Islamic Studies is one of the foremost colleges that rose to prominence with the establishment of the University of Sharjah in the year 1977. Photo: Sharjah Media Office
    The College of Sharia and Islamic Studies is one of the foremost colleges that rose to prominence with the establishment of the University of Sharjah in the year 1977. Photo: Sharjah Media Office
  • Al Noor Mosque and Al Noor Island, which sits in Khalid Lake in the city of Sharjah. Photo: Sharjah Media Office
    Al Noor Mosque and Al Noor Island, which sits in Khalid Lake in the city of Sharjah. Photo: Sharjah Media Office
  • The House of Wisdom, Sharjah's state-of-the-art public library that opened in 2020. Photo: Sharjah Media Office
    The House of Wisdom, Sharjah's state-of-the-art public library that opened in 2020. Photo: Sharjah Media Office
  • The Sharjah Mosque, the largest mosque in the emirate, opened in 2019. Photo: Sharjah Media Office
    The Sharjah Mosque, the largest mosque in the emirate, opened in 2019. Photo: Sharjah Media Office
  • The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, is shown a new housing and business development by Sheikh Sultan bin Ahmed, right, in 2020. The National
    The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, is shown a new housing and business development by Sheikh Sultan bin Ahmed, right, in 2020. The National
  • The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, ​​​​​​presents his latest novel at a dinner reception hosted by the Sharjah Book Authority at the Literaturhaus in Frankfurt in 2018. Photo: Sharjah Media Corporation
    The Ruler of Sharjah, Sheikh Dr Sultan bin Muhammad Al Qasimi, ​​​​​​presents his latest novel at a dinner reception hosted by the Sharjah Book Authority at the Literaturhaus in Frankfurt in 2018. Photo: Sharjah Media Corporation
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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 

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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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Updated: August 22, 2022, 6:08 AM