Google on Tuesday unveiled a new digital experience on its Arts & Culture platform that features Sudan's Pyramids of Meroe, using the interactive technologies of the world's largest internet company.
The tour features a virtual walk through the pyramids — designated as a World Heritage Site by Unesco. It also allows viewers to zoom in on their inscriptions using Google's Street View panoramic imagery, the California-based company said.
The Meroe experience, which is available in English, Arabic, German, French and Spanish, also brings the pyramids closer by using augmented reality models Google launched specifically for the project.
The "immersive experience [will] help people around the world learn more about the Kingdom of Kush and its culture in an engaging way", said Mariam Dabboussi, product marketing manager at Google, referring to the ancient realm along the Nile Valley that is considered a cradle of civilisation.
Virtual tours have gained momentum in recent years, providing experiences similar to the real thing without a person being physically present.
The market size for the global virtual tour industry is expected to reach about $24 billion by 2028 at an annualised growth rate of 31 per cent from 2021 to 2028, Adroit Market Research has said.
Historic locations in the Middle East and North Africa have been the subject of a number of virtual tours recently, including Baalbek Reborn: Temples, an app that features the Roman Heliopolis of Baalbek in Lebanon, and Preserving Egypt's Layered History, a platform — also backed by Google — offering virtual tours of Egypt's famous spots.
At the recently concluded Expo 2020 Dubai, Japan's pavilion, one of the most popular, offered virtual tours to engage more visitors.
Businesses are also using virtual tours for product launches. For instance, South Korea's Samsung Electronics, the world's largest mobile phone manufacturer, has recently been using such platforms in media previews for a number its Galaxy smartphone launches.
Unesco has also curated dedicated content to learn more about Meroe’s archaeological site, Gebel Barkal, and the sites of Napatan region, and Sudan’s Sanganeb Marine National Park, Google said.
The Meroe experience is Google’s latest effort to help share the culture and heritage of Mena with the world. The company has been digitalising imagery used in virtual experiences for over 20 historical landmarks and sites — including the Sheikh Zayed Grand Mosque in Abu Dhabi and the Petra in Jordan — since 2013.
Google Arts & Culture, formerly known as the Google Art Project, is a non-profit initiative working with cultural institutions and artists globally to preserve the world’s art and culture, shifting them to online platforms for easier access.
Its "Experiments" platform collections feature artificial intelligence and digital well-being to creativity and culture, the last of which the Meroe project is part of.
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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
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
