Courtesy AAKSA and Royal Commission for AlUla/Antiquity
Courtesy AAKSA and Royal Commission for AlUla/Antiquity
Courtesy AAKSA and Royal Commission for AlUla/Antiquity
Courtesy AAKSA and Royal Commission for AlUla/Antiquity

Al Ula discovery: 1,000 mystery stone structures found in Saudi Arabian desert


Robert Tollast
  • English
  • Arabic

Saudi Arabia’s efforts to spotlight its ancient heritage received a boost last Thursday, after the publication of a detailed study on mysterious 7,000 year old structures which can be found in the Al Ula region.

The rectangular structures are built from basalt stone and are more than 2,000 years older than Egypt’s pyramids. Some of them are almost 500 metres in length.

News of the discovery was published in the Antiquity Journal.

Al Ula governorate lies on the old “Incense Road” trade route, which flourished in the seventh century, but human settlements there date back far earlier.

Al Ula includes the remains of a 2,000-year-old walled city built by early Bedouin settlers, the kingdom’s first Unesco World Heritage Site.

  • The Royal Commission for Al-Ula revealed that a team of archaeologists in the province of Al-Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
    The Royal Commission for Al-Ula revealed that a team of archaeologists in the province of Al-Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
  • The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
    The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
  • Rebecca Foote, director, archaeology and cultural heritage research at Royal Commission for Al Ula. Courtesy Discovery Channel
    Rebecca Foote, director, archaeology and cultural heritage research at Royal Commission for Al Ula. Courtesy Discovery Channel
  • A still from 'The Architects of Ancient Arabia' shows Hegra, Al Ula, Saudi Arabia. Courtesy Discovery Channel
    A still from 'The Architects of Ancient Arabia' shows Hegra, Al Ula, Saudi Arabia. Courtesy Discovery Channel
  • A still from 'The Architects of Ancient Arabia' shows Hegra, Saudi Arabia’s first Unesco World Heritage Site, at Al Ula, Saudi Arabia. Courtesy Discovery Channel
    A still from 'The Architects of Ancient Arabia' shows Hegra, Saudi Arabia’s first Unesco World Heritage Site, at Al Ula, Saudi Arabia. Courtesy Discovery Channel
  • A still from 'The Architects of Ancient Arabia' shows Jebel Al Fil (or Elephant Rock), Al Ula. Courtesy Discovery Channel
    A still from 'The Architects of Ancient Arabia' shows Jebel Al Fil (or Elephant Rock), Al Ula. Courtesy Discovery Channel
  • Al Ula airport will welcome international flights. Courtesy RCU
    Al Ula airport will welcome international flights. Courtesy RCU
  • A still from 'The Architects of Ancient Arabia' shows the Tomb of Lihyan, son of Kuza at Hegra, Al Ula. Courtesy Discovery Channel
    A still from 'The Architects of Ancient Arabia' shows the Tomb of Lihyan, son of Kuza at Hegra, Al Ula. Courtesy Discovery Channel
  • The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
    The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
  • The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
    The Royal Commission for Al Ula revealed that a team of archaeologists in the province of Al Ula, northwestern Saudi Arabia, has discovered the oldest evidence of dogs that coexisted with humans in the Arabian Peninsula, dating back to 4000-4200 BC. SPA
  • Al Ula's Old Town in Saudi Arabia has reopened to visitors. Courtesy RCU
    Al Ula's Old Town in Saudi Arabia has reopened to visitors. Courtesy RCU
  • Al Ula Old Town is know for its anicent mud-brick houses. Courtesy RCU
    Al Ula Old Town is know for its anicent mud-brick houses. Courtesy RCU
  • RIYADH, KINGDOM OF SAUDI ARABIA. 29 SEPTEMBER 2019. Sulaiman Al Juwayhil, tour guide in Al Ula, giving a tour in Madaen Saleh. (Photo: Reem Mohammed/The National) Reporter: Section:
    RIYADH, KINGDOM OF SAUDI ARABIA. 29 SEPTEMBER 2019. Sulaiman Al Juwayhil, tour guide in Al Ula, giving a tour in Madaen Saleh. (Photo: Reem Mohammed/The National) Reporter: Section:

“We are talking about over 1,000 mustatils,” said Melissa Kennedy, an archaeologist at the University of Western Australia in Perth, to NBC news.

“Mustatil” is the Arabic for "rectangle" and is the common term for the structures found in the area.

Courtesy Royal Commission for Al Ula.
Courtesy Royal Commission for Al Ula.

“These things are found over 200,000 square kilometres, and they’re all very similar in shape ... so perhaps it’s the same ritual belief or understanding,” she said.

While some of the long rectangular structures were made simply by building low stone walls, others are more complex and involved internal rooms and pillars.

One site involved the use of 12,000 tonnes of rock, Ms Kennedy said.

Ms Kennedy's team say the smaller rooms within the larger structures might have been used to sacrifice animals after 5,000 year old animal bones were found at one site in 2019.

The narrow rectangular shapes could also have been built for some kind of ceremonial procession.

Al Ula heritage efforts 

Saudi Arabia’s Royal Commission for Al Ula funded the research of the team from Perth University.

The kingdom is trying to raise international awareness of the country’s ancient heritage, part of a wider drive to attract tourists as part of the Vision 2030 strategy.

Some of the country’s most notable achievements of Vision 2030’s first five years include a rise in the number of heritage sites open to visitors, from 241 in 2017 to 354 in 2020, according to the Saudi government.

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

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag
Gender pay parity on track in the UAE

The UAE has a good record on gender pay parity, according to Mercer's Total Remuneration Study.

"In some of the lower levels of jobs women tend to be paid more than men, primarily because men are employed in blue collar jobs and women tend to be employed in white collar jobs which pay better," said Ted Raffoul, career products leader, Mena at Mercer. "I am yet to see a company in the UAE – particularly when you are looking at a blue chip multinationals or some of the bigger local companies – that actively discriminates when it comes to gender on pay."

Mr Raffoul said most gender issues are actually due to the cultural class, as the population is dominated by Asian and Arab cultures where men are generally expected to work and earn whereas women are meant to start a family.

"For that reason, we see a different gender gap. There are less women in senior roles because women tend to focus less on this but that’s not due to any companies having a policy penalising women for any reasons – it’s a cultural thing," he said.

As a result, Mr Raffoul said many companies in the UAE are coming up with benefit package programmes to help working mothers and the career development of women in general. 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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