• Archaeologists have discovered the remains of an ancient wine factory in the Nineveh region of northern Iraq. All photos by AFP
    Archaeologists have discovered the remains of an ancient wine factory in the Nineveh region of northern Iraq. All photos by AFP
  • A team of Iraqi-Kurdish and Italian archaeologists excavate an ancient irrigation canal near Faydeh, in the Nineveh region.
    A team of Iraqi-Kurdish and Italian archaeologists excavate an ancient irrigation canal near Faydeh, in the Nineveh region.
  • An undated handout picture provided by Terra Di Ninive on October 24, 2021, shows a view of carvings discovered on the walls of an ancient irrigation canal by a team of Kurdish and Italian archaeologists near Faydeh in the Nineveh area of northern Iraq. - In Iraq, Italian and Kurdish archaeologists announced the discovery of remains dating from the time of the Assyrian kings Sargon II and his son Sennacherib, including a 2,700-year-old wine factory and carvings on the walls of an irrigation canal. (Photo by Terra Di Ninive / AFP) / == RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT "AFP PHOTO / HO / TERRA DI NINIVE" - NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS ==
    An undated handout picture provided by Terra Di Ninive on October 24, 2021, shows a view of carvings discovered on the walls of an ancient irrigation canal by a team of Kurdish and Italian archaeologists near Faydeh in the Nineveh area of northern Iraq. - In Iraq, Italian and Kurdish archaeologists announced the discovery of remains dating from the time of the Assyrian kings Sargon II and his son Sennacherib, including a 2,700-year-old wine factory and carvings on the walls of an irrigation canal. (Photo by Terra Di Ninive / AFP) / == RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT "AFP PHOTO / HO / TERRA DI NINIVE" - NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS ==
  • The carvings, made in the stone bas-relief style, show kings praying to deities
    The carvings, made in the stone bas-relief style, show kings praying to deities
  • The carvings also show animals that were revered by the ancient Assyrians.
    The carvings also show animals that were revered by the ancient Assyrians.
  • The carvings date from the reigns of Sargon II (721-705 BC) and his son Sennacherib.
    The carvings date from the reigns of Sargon II (721-705 BC) and his son Sennacherib.
  • Experts say the carvings were made to remind people of the king who ordered the canal's construction.
    Experts say the carvings were made to remind people of the king who ordered the canal's construction.
  • The director of antiquities in the Dohuk governorate of the Kurdistan Region of Iraq, Bekas Brefkany, announces the results of the archaeological excavations.
    The director of antiquities in the Dohuk governorate of the Kurdistan Region of Iraq, Bekas Brefkany, announces the results of the archaeological excavations.
  • Morandi Bonacossi, professor of Near Eastern archaeology at Italy's University of Udine and co-director of the Italian archaeology team, speaks at the Dohuk National Museum.
    Morandi Bonacossi, professor of Near Eastern archaeology at Italy's University of Udine and co-director of the Italian archaeology team, speaks at the Dohuk National Museum.

Archaeologists in Iraq discover ancient wine press and giant carvings


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Archaeologists in Iraq revealed on Sunday their discovery of a large-scale wine factory from the rule of the Assyrian kings 2,700 years ago, along with stunning monumental rock-carved royal reliefs.

The stone bas-reliefs, showing kings praying to the deities, were cut into the walls of a nearly nine-kilometre-long irrigation canal at Faydeh in northern Iraq, the joint team of archaeologists from the Department of Antiquities in Dohuk and colleagues from Italy said.

The carvings, 12 panels measuring five metres wide and two metres tall, show deities, kings and sacred animals. They date from the reigns of Sargon II (721-705 BC) and his son Sennacherib.

“There are other places with rock reliefs in Iraq, especially in Kurdistan, but none are so huge and monumental as this one,” said Italian archaeologist Daniele Morandi Bonacossi.

“The scenes represent the Assyrian king praying in front the Assyrian gods,” he said, noting that the seven key gods are all seen, including Ishtar, the goddess of love and war, who is depicted on top of a lion.

Ancient 'propaganda scene'

The irrigation canal was cut into limestone to carry water from the hills to the fields of farmers, and the carvings were made to remind people of the king who ordered its construction.

“It was not only a religious scene of prayer, it was also political, a sort of propaganda scene,” Morandi Bonacossi added.

“The king, in this way, wanted to show to the people living in the area that he was the one who has created these massive irrigation systems, so … the people should remember this and remain loyal.”

  • Over 17,000 looted ancient artefacts that were recovered from the US and other countries were handed over to Iraq's Culture Ministry on Tuesday.
    Over 17,000 looted ancient artefacts that were recovered from the US and other countries were handed over to Iraq's Culture Ministry on Tuesday.
  • The US is returning artefacts stolen mostly from the national museum after the 2003 US-led invasion of Iraq.
    The US is returning artefacts stolen mostly from the national museum after the 2003 US-led invasion of Iraq.
  • Mesopotamian clay cones bearing cuneiform inscriptions are displayed during the artefact handover ceremony in Baghdad.
    Mesopotamian clay cones bearing cuneiform inscriptions are displayed during the artefact handover ceremony in Baghdad.
  • Members of Arab and foreign diplomatic missions inspect the returned artefacts at the Iraqi Ministry of Foreign Affairs in Baghdad.
    Members of Arab and foreign diplomatic missions inspect the returned artefacts at the Iraqi Ministry of Foreign Affairs in Baghdad.
  • Stolen artifacts retrieved from the US and returned to Iraq are displayed at the Ministry of Foreign Affairs in Baghdad.
    Stolen artifacts retrieved from the US and returned to Iraq are displayed at the Ministry of Foreign Affairs in Baghdad.

At Khinis, also near Dohuk, the team unearthed giant stone basins cut into white rock that were used in commercial wine-making during the reign of Sennacherib, in the late eighth or early seventh century BC.

“It was a sort of industrial wine factory,” said Morandi Bonacossi, professor of Near Eastern archaeology at Italy's University of Udine.

This was the first such discovery in Iraq, he said.

“We have found 14 installations, that were used to press the grapes and extract the juice, which was then processed into wine.”

Some of the most famous carvings that have survived from the Assyrian period are the mythical winged bulls, with examples of the monumental reliefs seen in the Iraq Museum in Baghdad, as well as the Louvre in Paris and the British Museum in London.

Iraq was the birthplace of some of the world's earliest cities. As well as Assyrians it was once home to Sumerians and Babylonians, and to among humankind's first examples of writing.

But it is also now a location for smugglers of ancient artefacts.

From 2014 and 2017, ISIS demolished dozens of pre-Islamic treasures with bulldozers, pickaxes and explosives. They also used smuggling to finance their operations.

However, some countries are slowly returning stolen items.

Earlier this year, the US returned about 17,000 artefacts to Iraq, pieces that mostly dated from the Sumerian period around 4,000 years ago.

Last month, a 3,500-year-old tablet recounting the epic of Gilgamesh was returned to Iraq after being stolen three decades ago and illegally imported to the US.

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

Polarised public

31% in UK say BBC is biased to left-wing views

19% in UK say BBC is biased to right-wing views

19% in UK say BBC is not biased at all

Source: YouGov

Test squad: Azhar Ali (captain), Abid Ali, Asad Shafiq, Babar Azam, Haris Sohail, Imam-ul-Haq, Imran Khan, Iftikhar Ahmed, Kashif Bhatti, Mohammad Abbas, Mohammad Rizwan(wicketkeeper), Musa Khan, Naseem Shah, Shaheen Afridi, Shan Masood, Yasir Shah

Twenty20 squad: Babar Azam (captain), Asif Ali, Fakhar Zaman, Haris Sohail, Iftikhar Ahmed, Imad Wasim, Imam-ul-Haq, Khushdil Shah, Mohammad Amir, Mohammad Hasnain, Mohammad Irfan, Mohammad Rizwan (wicketkeeper), Musa Khan, Shadab Khan, Usman Qadir, Wahab Riaz 

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The specs

Engine: 5.0-litre supercharged V8

Transmission: Eight-speed auto

Power: 575bhp

Torque: 700Nm

Price: Dh554,000

On sale: now

How they line up for Sunday's Australian Grand Prix

1 Lewis Hamilton, Mercedes

2 Kimi Raikkonen, Ferrari

3 Sebastian Vettel, Ferrari

4 Max Verstappen, Red Bull

5 Kevin Magnussen, Haas

6 Romain Grosjean, Haas

7 Nico Hulkenberg, Renault

*8 Daniel Ricciardo, Red Bull

9 Carlos Sainz, Renault

10 Valtteri Bottas, Mercedes

11 Fernando Alonso, McLaren

12 Stoffel Vandoorne, McLaren

13 Sergio Perez, Force India

14 Lance Stroll, Williams

15 Esteban Ocon, Force India

16 Brendon Hartley, Toro Rosso

17 Marcus Ericsson, Sauber

18 Charles Leclerc, Sauber

19 Sergey Sirotkin, Williams

20 Pierre Gasly, Toro Rosso

* Daniel Ricciardo qualified fifth but had a three-place grid penalty for speeding in red flag conditions during practice

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Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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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Director: Spike Lee

Starring: John David Washington; Adam Driver 

Five stars

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

Updated: October 25, 2021, 6:41 AM