The mummified remains of a dignitary, possibly dating from more than 4,000 years ago, could rewrite the history of ancient Egyptian burial practices.
Recent work on a mummy excavated in 2019 suggests that ancient Egyptians living during the time of the Old Kingdom – between 2700BC and 2200BC – were already carrying out sophisticated burials.
This is 1,000 years earlier than previously known.
The discovery featured in a 2020 episode of National Geographic’s Lost Treasures of Egypt.
Dr Salima Ikram, a professor of Egyptology at the American University in Cairo and one of the primary researchers in the recent study, told The National that “circumstantial evidence” suggested the mummy dated from the Old Kingdom.
Evidence for the mummy's great age included hieroglyphs on the wall of the tomb.
These indicate that it was the final resting place of Khuwy, a high-ranking official of the Fifth dynasty – a 150-year period from the early 25th century BC until the mid 24th century BC – and a relative of the royal family.
Pottery and canopic jars – containers used during the mummification process to store parts of the body – found in the tomb also appeared to have been made in the Old Kingdom.
“If this is indeed the mummy of Khuwy, this will truly be a unique discovery that dramatically shifts our understanding of the history of the Old Kingdom,” said Dr Ikram.
The sarcophagus where the mummy was found was housed in an austere burial chamber separated from the main tomb by a wall. The chamber was severely damaged by ancient gravediggers.
The tomb complex, Dr Ikram said, features a layout that is characteristic of the architecture of royal pyramids built during the Fifth dynasty.
Despite the strong case suggesting that the mummy does indeed date back to the Old Kingdom, Dr Ikram and her colleagues are conducting further tests which will confirm whether the remains are indeed those of Khuwy.
One possibility is that another person could have been mummified and buried centuries later in a re-purposing of the tomb.
“I remain hesitant until we can conduct carbon-14 dating,” Dr Ikram said.
She said that everything about the discovery points to the funerary practices of much later dynasties.
Dr Ikram and her colleagues were astonished by the amount of resin used to preserve the body. Such generous use of resin is virtually unheard of in Old Kingdom burials, she said.
The quality of the linen used to wrap the body is uncharacteristic of Old Kingdom funerary practices, which she says were markedly less sophisticated than in later dynasties.
In later practices, organs were properly removed and more precise tools were used throughout the process.
“When I first saw the mummy, my first thought was it was from the Twenty-first Dynasty [1069BC to 945BC],” Dr Ikram said.
The findings may also expand experts’ understanding of international trade during the Fifth Dynasty, she added.
“The resin used to preserve the body would have been imported from the Near East, from Lebanon most likely.”
The existence of these materials in Egypt at the time would mean that trade with neighbouring empires was much more extensive than previously thought.
Dr Ikram said dating analysis would take six to eight months.
Her work on the mummy is due to feature on an upcoming series of Lost Treasures of Egypt that launches in November.
More from Armen Sarkissian
How green is the expo nursery?
Some 400,000 shrubs and 13,000 trees in the on-site nursery
An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo
Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery
Approximately 340 species of shrubs and trees selected for diverse landscape
The nursery team works exclusively with organic fertilisers and pesticides
All shrubs and trees supplied by Dubai Municipality
Most sourced from farms, nurseries across the country
Plants and trees are re-potted when they arrive at nursery to give them room to grow
Some mature trees are in open areas or planted within the expo site
Green waste is recycled as compost
Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs
Construction workforce peaked at 40,000 workers
About 65,000 people have signed up to volunteer
Main themes of expo is ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.
Expo 2020 Dubai to open in October 2020 and run for six months
UAE currency: the story behind the money in your pockets
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
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Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
How England have scored their set-piece goals in Russia
Three Penalties
v Panama, Group Stage (Harry Kane)
v Panama, Group Stage (Kane)
v Colombia, Last 16 (Kane)
Four Corners
v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)
v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)
v Panama, Group Stage (Stones, header, from Trippier corner)
v Sweden, Quarter-Final (Maguire, header, from Young corner)
One Free-Kick
v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)
THE BIO
Age: 30
Favourite book: The Power of Habit
Favourite quote: "The world is full of good people, if you cannot find one, be one"
Favourite exercise: The snatch
Favourite colour: Blue