• 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:

Saudi Arabia’s Al Ula archaeologists unearth Gulf’s first domesticated dogs


  • English
  • Arabic

Archaeologists in Saudi Arabia's Al Ula province unearthed graves dating back 6,000 years and the earliest evidence of human and dog coexistence in the Arabian Peninsula.

Al Ula, 1,100 kilometres from Riyadh, is the location of the ancient city of Hegra, Saudi Arabia’s first Unesco World Heritage Site and the main southern city of the Nabataean Kingdom in the first century that also built the Unesco site of Petra in Jordan.

A team of archaeologists have been working to find relics left at two ancient sites near by.

Researchers discovered a tomb containing canine remains buried in a cemetery thought to be one of the oldest burial sites in Saudi Arabia, dating back to about 4,300BC.

The find is the oldest evidence yet discovered that dogs coexisted with the ancient inhabitants of the Arabian Peninsula region.

“Our discovery is creating a paradigm shift in the way we view periods like the Neolithic era in the Middle East,” said Melissa Kennedy, assistant director of the Aerial Archaeological Survey in Al Ula.

The state-run Saudi Press Agency said evidence suggested the burial site was used for about 600 years from 4,300BC.

The Royal Commission for Al Ula said that the team responsible for the latest discovery is comprised of Saudi, Australian and European researchers who focused their efforts on two aboveground burial sites dating back to the fourth and fifth millennium BC.

"Al Ula is at a point where we're going to begin to realise how important it was to the development of mankind across the Middle East," said Hugh Thomas, director of Aerial Archaeology in the Kingdom of Saudi Arabia.

The two sites are about 130 kilometres apart and one is on the volcanic heights of Al Ula while the other is on Al Ula’s rough and arid plains.

During the excavations, the team uncovered 26 dog bones and 11 human bones from six adults, a teenager and four children at the first site on the volcanic uplands of Al Ula. Upon examining the bones, the team noticed signs of arthritis.

Laura Stroulin, the team's animal archaeologist, was able to prove the animal bones found were from a dog by analysing one bone in particular, from the front left leg.

The width of the bone was 21mm, similar to other measurements found of other ancient Middle Eastern canines.

The fact that the dog was buried with its owner indicated the great importance placed on the animal, the SPA said.

The team, which began fieldwork in late 2018, discovered the sites using satellite imagery and aerial photography from a helicopter.

As well as the burials, the archaeologists found rock art from the same period depicting dogs being used to hunt ibex, wild donkey and other animals.

Other notable artefacts, such as a leaf-shaped pendant at the volcanic highland site and a bead at the arid Badlands site were discovered during the dig.

Researchers are expecting more discoveries in the future as they continue the archaeological aerial survey project in Al Ula.

“There is much more to come as we reveal the depth and breadth of the area's archaeological heritage," said Rebecca Foote, director of archaeology and cultural heritage research for the Royal Commission for Al Ula.

Gran Gala del Calcio 2019 winners

Best Player: Cristiano Ronaldo (Juventus)
Best Coach: Gian Piero Gasperini (Atalanta)
Best Referee: Gianluca Rocchi
Best Goal: Fabio Quagliarella (Sampdoria vs Napoli)
Best Team: Atalanta​​​​​​​
Best XI: Samir Handanovic (Inter); Aleksandar Kolarov (Roma), Giorgio Chiellini (Juventus), Kalidou Koulibaly (Napoli), Joao Cancelo (Juventus*); Miralem Pjanic (Juventus), Josip Ilicic (Atalanta), Nicolo Barella (Cagliari*); Fabio Quagliarella (Sampdoria), Cristiano Ronaldo (Juventus), Duvan Zapata (Atalanta)
Serie B Best Young Player: Sandro Tonali (Brescia)
Best Women’s Goal: Thaisa (Milan vs Juventus)
Best Women’s Player: Manuela Giugliano (Milan)
Best Women’s XI: Laura Giuliani (Milan); Alia Guagni (Fiorentina), Sara Gama (Juventus), Cecilia Salvai (Juventus), Elisa Bartoli (Roma); Aurora Galli (Juventus), Manuela Giugliano (Roma), Valentina Cernoia (Juventus); Valentina Giacinti (Milan), Ilaria Mauro (Fiorentina), Barbara Bonansea (Juventus)

COMPANY%20PROFILE
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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

MATCH INFO

Final: England v South Africa, Saturday, 1pm

The Bio

Favourite place in UAE: Al Rams pearling village

What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft

Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans

Best time to swim in the sea: When there is enough light to see beneath the surface

Why seagrass matters
  • Carbon sink: Seagrass sequesters carbon up to 35X faster than tropical rainforests
  • Marine nursery: Crucial habitat for juvenile fish, crustations, and invertebrates
  • Biodiversity: Support species like sea turtles, dugongs, and seabirds
  • Coastal protection: Reduce erosion and improve water quality
MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

UAE currency: the story behind the money in your pockets
Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

The%20specs
%3Cp%3E%0D%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E666hp%20at%206%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%20at%202%2C300-4%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EQ1%202023%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh1.15%20million%20(estimate)%3C%2Fp%3E%0A
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
What is an ETF?

An exchange traded fund is a type of investment fund that can be traded quickly and easily, just like stocks and shares. They come with no upfront costs aside from your brokerage's dealing charges and annual fees, which are far lower than on traditional mutual investment funds. Charges are as low as 0.03 per cent on one of the very cheapest (and most popular), Vanguard S&P 500 ETF, with the maximum around 0.75 per cent.

There is no fund manager deciding which stocks and other assets to invest in, instead they passively track their chosen index, country, region or commodity, regardless of whether it goes up or down.

The first ETF was launched as recently as 1993, but the sector boasted $5.78 billion in assets under management at the end of September as inflows hit record highs, according to the latest figures from ETFGI, a leading independent research and consultancy firm.

There are thousands to choose from, with the five largest providers BlackRock’s iShares, Vanguard, State Street Global Advisers, Deutsche Bank X-trackers and Invesco PowerShares.

While the best-known track major indices such as MSCI World, the S&P 500 and FTSE 100, you can also invest in specific countries or regions, large, medium or small companies, government bonds, gold, crude oil, cocoa, water, carbon, cattle, corn futures, currency shifts or even a stock market crash. 

What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

UAE currency: the story behind the money in your pockets
In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

The specs

Engine: 2.0-litre 4-cyl

Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

LA LIGA FIXTURES

Saturday  (UAE kick-off times)

Leganes v Getafe (12am)​​​​​​​​​​​​​​

Levante v Alaves (4pm)

Real Madrid v Sevilla (7pm)

Osasuna v Valladolid (9.30pm)

Sunday

Eibar v Atletico Madrid (12am)

Mallorca v Valencia (3pm)

Real Betis v Real Sociedad (5pm)

Villarreal v Espanyol (7pm)

Athletic Bilbao v Celta Vigo (9.30pm)

Monday

Barcelona v Granada (12am)

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels