Built in the the 1960s, the Sharjah Cinema was the first purpose-built film theatre in Sharjah. Photo: Almulla Family Archive
Built in the the 1960s, the Sharjah Cinema was the first purpose-built film theatre in Sharjah. Photo: Almulla Family Archive
Built in the the 1960s, the Sharjah Cinema was the first purpose-built film theatre in Sharjah. Photo: Almulla Family Archive
Built in the the 1960s, the Sharjah Cinema was the first purpose-built film theatre in Sharjah. Photo: Almulla Family Archive

How Sharjah's old buildings tell a human story of the emirate's growth and character


Saeed Saeed
  • English
  • Arabic

Over the course of a century, Sharjah’s buildings have collected their own stories of the emirate’s history and development, according to author and arts patron Sultan Al Qassemi.

Speaking at the Thessaloniki Book Fair on Saturday, where Sharjah is the guest of honour, Al Qassemi discussed the 2021 book Building Sharjah, a co-edited compendium of the emirate's modern architecture.

An Arabic translation is also in the works.

Due to Sharjah’s strategic location for the British Empire prior to the UAE’s formation and its reputation as a regional hub for trade, Al Qassemi, who founded the Barjeel Arts Foundation, said the emirate set the tone for the multiculturalism that would become a hallmark for the entire country.

"The Emirate of Sharjah, it is a microcosm of the Arab world. It is a city that is very globalised even before globalisation became a theme. It is a city that accepted people from the west and east over more than one century," he said.

"Sharjah is a city that also saw the first airport being built on the coast before the UAE was founded and many of the first educational and cultural institutions was established there.”

Featuring 600 images, Building Sharjah traces that development by featuring a combination of the emirate's most famous buildings and hidden gems. These include the Sharjah Post Office, the Airport Mosque with its elaborate facade, the Sheba Hotel where traders and entrepreneurs often met, as well as The Central Souq and Al Qasimia Primary School for Boys.

The Sharjah Post Office building opened in 1978 and has since been significantly renovated. Photo: Dr Naman Al Jalili Archives Collection
The Sharjah Post Office building opened in 1978 and has since been significantly renovated. Photo: Dr Naman Al Jalili Archives Collection

More than the dazzling designs, some of these forgotten buildings provide commentary on what was happening on the ground.

"The book also has an image of the first purpose-built cinema in Sharjah in the 1960s,” Al Qassemi said.

“What is interesting is that as part of the building is a Chinese restaurant. This tells us that Sharjah had Chinese communities were residing here more 70 years ago.”

Building Sharjah was nearly a decade in the making, with most of time spent collating never seen before photos and testimonies from photographers, architects and former residents of the buildings highlighted in the book.

One of which is the Flying Saucer, a fabulously brutalist structure built in 1978 that became a shopping hub before being renovated and reopened in 2020 as an arts and events space.

"I had a contact in Australia who obtained the images from the engineer who maintained the building,” Al Qassemi said.

The Flying Saucer building in Sharjah in the 1980s. Photo: Gerard Reymond
The Flying Saucer building in Sharjah in the 1980s. Photo: Gerard Reymond

Sharjah’s buildings also challenge misconceptions surrounding its environment, he notes, one of which is that the emirate is a desert city.

"It is not true because Sharjah has various landscapes," he said. "There are oases, mountainous areas and there are these large swaths of desert."

The construction method of Sharjah buildings are often dictated by the terrain, Al Qassemi notes.

"In the past, we used to build coastal buildings using corals, which we now preserve as it is a living organism, and clay. “While in the mountainous areas, stone and rocks were used. And because of Sharjah's strong trade with the Indian subcontinent, there was a lot of teak wood imported,” he said.

Sometimes, these disparate materials come together as in Sharjah's former airport, which is now the Al Mahatta Museum.

“This building contains clay and coral, and secondly, cement, aluminium and glass,” Al Qassemi said. “This is the first building in the UAE and perhaps maybe even in the Gulf, where we can see the use of all these materials together.”

Speaking to The National after his session, Al Qassemi states architecture's role should not be ignored in cultural discussions as the story of Sharjah’s buildings is ultimately a human one.

"It is more than just being a technical conversation. You can tell a lot about the city because it shows you its character and reflects the people who live there, who all have their own individual stories," he says.

"You can also tell a lot about the city's embrace of its citizens, as well as migrants across the decades and centuries. So if you think about low-cost housing, whether it's in the city centre or the outskirts, it reflects the embrace of people who come from a different social income class.”

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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Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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Updated: May 19, 2024, 10:21 PM