• Rock carvings are opening a window into ancient Omani history. Oman News Agency
    Rock carvings are opening a window into ancient Omani history. Oman News Agency
  • Some of the petroglyphs date back to the Bronze and Iron ages. Oman News Agency
    Some of the petroglyphs date back to the Bronze and Iron ages. Oman News Agency
  • The rock art was found in Musandam. Courtesy: Oman News agency
    The rock art was found in Musandam. Courtesy: Oman News agency
  • The rock carvings depict hunting, socialising and other activities. Oman News Agency
    The rock carvings depict hunting, socialising and other activities. Oman News Agency
  • The petroglyphs are attracting visitors to the remote area. Oman News Agency
    The petroglyphs are attracting visitors to the remote area. Oman News Agency
  • A figure on horseback. Oman News agency
    A figure on horseback. Oman News agency
  • Wadi Khasab, Wadi Qada, and Jabal Sham in the Governorate of Musandam feature many rock carvings. Oman News Agency
    Wadi Khasab, Wadi Qada, and Jabal Sham in the Governorate of Musandam feature many rock carvings. Oman News Agency
  • There is also lettering scattered among the rocks. Oman News Agency
    There is also lettering scattered among the rocks. Oman News Agency

5,000-year-old rock carvings offer insight into Oman's history - in pictures


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Rock carvings in Oman's Musandam governorate are giving tourists and archaeologists a glimpse of life in the sultanate up to 5,000 years ago.

The petroglyphs, made by picking or carving the surface of rocks, depict hunting, socialising and other activities.

Amna Al Shehhi, a researcher in the history of petroglyphs, told the Oman News Agency that 30 drawings had been found at 15 sites within three areas – Wadi Khasab, Wadi Qada and Jabal Sham.

"We found that the region is rich in rock drawings and engravings, reflecting a high level of artistic skill," she told ONA.
The drawings have attracted visitors to Musandam, an isolated province that borders the UAE.

"We've seen these drawings since childhood. They are just there. Tourists like to come here," Abdulrehman Ahmed Al Mulla, a tourism operator, told the Oman Observer in 2017, saying they were well preserved.
"They are exactly like how they were before. As children we used to go further down to the wadi to look out for more."

The petroglyphs, showing animals such as camels, donkeys and goats, could date back as far as the Bronze and Iron ages, experts say.

There is also lettering scattered among the rocks, and drawings offering clues to life in the region at the time. Depictions of coins, jewellery and clothing are also featured, as well as ships, irrigation channels and palm trees.

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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