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in order to determine truth from fiction, the Sharjah ruler wrote his book following a careful analysis of dozens of historical documents; notably The Book of Salwa in the History of Kilwa.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.”
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of authors and historians from modern Kenya and Tanzania, Sheikh Dr Sultan's vast collection of British and Portuguese historical documents allowed him to fill in the missing details — compiling various strands of history, to piece together the whole picture for the very first time.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.
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:
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars