A Czech archaeological mission working near the Giza plateau has uncovered the tomb of an ancient Egyptian military official who commanded battalions made up of foreign soldiers, according to a statement from the Egyptian antiquities ministry.
The find has led experts to conclude that ancient Egypt was much more globalised than they once thought, the ministry said.
The tomb is believed to have belonged to Wahibre merry Neith, who lived between the late 26th dynasty and early 27th around 500 BC.
His tomb was found about 12km south-east of the Pyramids of Giza, very close to an embalming cache discovered in February, which also belonged to Wahibre-merry-Neith.
The tomb was found by a mission from the Egyptology Department at Prague’s Charles University, one of the oldest in Europe.
The tomb is divided into separate parts by narrow bridges cut into the natural rock.
Measuring 14 metres square, its main well was about 6 metres deep. However, as is the custom in ancient burial sites from the time, there was a smaller and deeper shaft in the middle of the main well that led to the double sarcophagus where Wahibre-merry-Neith was buried.
At the bottom of the deeper well, which measures 6.5 x 3.3 metres, at a depth of about 16 metres, the mission found two sarcophagi, one inside the other.
The outer sarcophagus is made of two large slabs of white limestone, said the ministry’s statement, while the inner coffin is made out of basalt rock and fashioned in the shape of the human body.
The upper part of the basalt sarcophagus was inscribed with excerpts from the 72nd chapter of the Egyptian Book of Dead, according to a statement from mission head Dr Marslav Barta.
The texts depict the resurrection of the deceased and his journey to the afterlife.
The basalt sarcophagus measures 2.30 metres long and 1.98 metres wide.
The sarcophagus did not contain a mummy, leading the mission to conclude that the tomb had been raided around the 4th or 5th centuries AD, Barta confirmed in a statement.
He said his team was able to approximately date the theft because of two ceramic vessels that were left behind in the main well. The upper part of the basalt sarcophagus was found smashed, said the ministry’s statement, suggesting that this was where the graverobbers entered the tomb.
Though the tomb was markedly light on artefacts, the mission was able to extract an intricately carved scarab, around 400 ushabti statues made of faience (a sintered-quartz ceramic material prevalent in ancient Egypt) and two alabaster canopic jars (containers that held the eviscerated organs of the deceased which were an important part of ancient burial customs).
Dr Muhammad Mujahid, deputy head of the Czech Mission, said that "although the archaeological excavations of the cemetery of Wa-ip-Ra Meri Nate did not provide us with many important archaeological finds or elaborate funerary items, this cemetery is considered unique and important".
He explained that it provides new insight into the turbulent period that marked the beginning of Persian domination over ancient Egypt.
On his part, Dr Waziri said: “The design of this well-tomb has no identical counterpart in ancient Egypt.”
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
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Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
MATCH INFO
What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae
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Avatar: Fire and Ash
Director: James Cameron
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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
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COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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