• Three golden tongue-shaped amulets were found inside human remains dating back to the Roman period. All photos: Ministry of Tourism and Antiquities.
    Three golden tongue-shaped amulets were found inside human remains dating back to the Roman period. All photos: Ministry of Tourism and Antiquities.
  • The sealed tomb of a man included four canopic jars.
    The sealed tomb of a man included four canopic jars.
  • Around 400 ushabti funerary figurines made of faience were found in the sealed tomb.
    Around 400 ushabti funerary figurines made of faience were found in the sealed tomb.
  • Contents from the 2,500-year-old tombs were discovered.
    Contents from the 2,500-year-old tombs were discovered.
  • The limestone male sarcophagus contained a mummy, which was in a good state of preservation.
    The limestone male sarcophagus contained a mummy, which was in a good state of preservation.
  • The funerary figurines found in the male's tomb.
    The funerary figurines found in the male's tomb.
  • The University of Barcelona set up the archaeological mission at Oxyrhynchus, the ancient name of El Bahnasa in El Minya governorate, in 1992.
    The University of Barcelona set up the archaeological mission at Oxyrhynchus, the ancient name of El Bahnasa in El Minya governorate, in 1992.
  • Canopic utensils were also found in the tombs.
    Canopic utensils were also found in the tombs.
  • The golden tongues were found in human remains at the entrance to one of the tombs.
    The golden tongues were found in human remains at the entrance to one of the tombs.

Two 2,500-year-old tombs of man and woman unearthed in Egypt


Nada El Sawy
  • English
  • Arabic

A Spanish archaeological mission has unearthed two tombs containing the remains of a man and woman dating back 2,500 years in El Bahnasa, about 220 kilometres south of Cairo.

Three gold foil amulets in the shape of tongues inside the mouths of human remains were also found, said Egypt’s Ministry of Tourism and Antiquities.

This is very important, because it's rare to find a tomb that is totally sealed
Esther Pons Melado,
co-director of Spanish archaeological mission

One of the tombs from the Saite dynasty, a late period of ancient Egypt up to 525BC, was discovered completely sealed.

“This is very important, because it’s rare to find a tomb that is totally sealed,” Esther Pons Melado, co-director of the archaeological mission of Oxyrhynchus, told The National.

Contents of two 2,500-year-old tombs were discovered in Middle Egypt. Photo: Ministry of Tourism and Antiquities
Contents of two 2,500-year-old tombs were discovered in Middle Egypt. Photo: Ministry of Tourism and Antiquities

The University of Barcelona set up the mission at Oxyrhynchus, the ancient name of El Bahnasa in El Minya governorate, as long ago as 1992.

Inside the sealed tomb was a limestone male sarcophagus with a mummy in a good state of preservation, four canopic jars, amulets such as the scarab and about 400 ushabti funerary figurines made of faience.

The second tomb of the woman had been opened in ancient times and the remains were not in good condition, Ms Melado said.

The three golden tongues found outside the tombs include one belonging to a 3-year-old child and two in the mouths of adults. They date to the Roman period in Egypt, starting in 30BC.

In February, golden tongues were discovered at the temple of Taposiris Magna near Alexandria. The Tourism and Antiquities Ministry has said that the tongues were meant to help the deceased converse with Osiris, the ancient Egyptian god of the dead, on their way to the afterlife.

Some of the artefacts unearthed at Oxyrhynchus, the ancient name of El Bahnasa. Photo: Ministry of Tourism and Antiquities
Some of the artefacts unearthed at Oxyrhynchus, the ancient name of El Bahnasa. Photo: Ministry of Tourism and Antiquities

Ms Melado said golden tongues have been found in only Alexandria and El Bahnasa, including 11 discovered “some years ago” and now on display in museums.

She has led the archaeological mission with co-director Maite Mascort since 2019 and the excavation team of 14 comes from Spain, Italy, France, the US and Egypt.

“There have been many discoveries in the area over the last 30 years,” Hassan Amer, the mission’s excavation director and professor in the Greco-Roman department at Cairo University’s faculty of archaeology, told The National.

In May 2020, the mission discovered a cemetery from the Saite period, as well as eight Roman-era tombs.

Oxyrhynchus is considered one of Egypt's most important archaeological sites. In the late 19th century, archaeologists discovered a huge collection of papyrus scrolls dating from the Ptolemaic kingdom and the Roman period.

“It’s also very important to see the type of Saite tombs and compare with other Saite tombs in Saqqara or Tanis,” Mr Amer said.

The discovery of dozens of sealed coffins in October last year, most with mummies inside, was made at the Saqqara necropolis.

The latest find is one of many archaeological discoveries that Egypt has publicised recently to help revive its tourism sector, which has not fully recovered since the 2011 uprising and has suffered more recently from the coronavirus pandemic.

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EElmawkaa%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Hub71%2C%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ebrahem%20Anwar%2C%20Mahmoud%20Habib%20and%20Mohamed%20Thabet%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20PropTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%24400%2C000%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3E500%20Startups%2C%20Flat6Labs%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3Cbr%3E%3C%2Fp%3E%0A

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

WWE Super ShowDown results

Seth Rollins beat Baron Corbin to retain his WWE Universal title

Finn Balor defeated Andrade to stay WWE Intercontinental Championship

Shane McMahon defeated Roman Reigns

Lars Sullivan won by disqualification against Lucha House Party

Randy Orton beats Triple H

Braun Strowman beats Bobby Lashley

Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship

Mansoor Al Shehail won the 50-man Battle Royal

The Undertaker beat Goldberg

 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Updated: December 06, 2021, 3:36 PM