• Scaffolding at the ancient Arch of Ctesiphon, also known as Taq Kisra, at near modern Al Madain in central Iraq. All photos: AFP
    Scaffolding at the ancient Arch of Ctesiphon, also known as Taq Kisra, at near modern Al Madain in central Iraq. All photos: AFP
  • The archaeological site is having restoration work to conserve the 1,500-year-old arch.
    The archaeological site is having restoration work to conserve the 1,500-year-old arch.
  • This picture taken on November 24, 2021 shows a view of the Arch of Ctesiphon, also known as Taq Kisra (Khosrow's Arch), stands before the conservators' scaffolding at the ancient site of Ctesiphon near moden al-Madain in central Iraq. - The archaeological site, which houses the remnants of the former capital of the Persian Sassanid Empire until the Muslim Arab conquest in the 7th century AD, is currently undergoing restoration works to conserve the 1700-year-old arch. The structure is "the largest single-span vault of unreinforced brickwork in the world". (Photo by Sabah ARAR / AFP)
    This picture taken on November 24, 2021 shows a view of the Arch of Ctesiphon, also known as Taq Kisra (Khosrow's Arch), stands before the conservators' scaffolding at the ancient site of Ctesiphon near moden al-Madain in central Iraq. - The archaeological site, which houses the remnants of the former capital of the Persian Sassanid Empire until the Muslim Arab conquest in the 7th century AD, is currently undergoing restoration works to conserve the 1700-year-old arch. The structure is "the largest single-span vault of unreinforced brickwork in the world". (Photo by Sabah ARAR / AFP)
  • The structure is said to be the largest single-span vault of unreinforced brickwork in the world.
    The structure is said to be the largest single-span vault of unreinforced brickwork in the world.
  • A crack in the masonry of the Arch of Ctesiphon.
    A crack in the masonry of the Arch of Ctesiphon.
  • The restoration work is part of efforts to return it to its former glory.
    The restoration work is part of efforts to return it to its former glory.
  • The monument is the last structure still standing from the ancient Persian imperial capital Ctesiphon.
    The monument is the last structure still standing from the ancient Persian imperial capital Ctesiphon.
  • Construction of the arch began in AD 540 during the Sassanid dynasty's long wars with the Byzantine Empire.
    Construction of the arch began in AD 540 during the Sassanid dynasty's long wars with the Byzantine Empire.
  • It is 37 metres tall and 48 metres long.
    It is 37 metres tall and 48 metres long.
  • Conservation workers stand on the scaffolding at the Arch of Ctesiphon.
    Conservation workers stand on the scaffolding at the Arch of Ctesiphon.
  • View from under the arch.
    View from under the arch.
  • Birds fly over the Arch of Ctesiphon.
    Birds fly over the Arch of Ctesiphon.

Iraq's historic Arch of Ctesiphon undergoes restoration work


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Iraq's Arch of Ctesiphon, the world's largest brick-built arch, is having restoration work to return it to its former splendour, authorities say.

The sixth-century monument, located around 30 kilometres south of the capital Baghdad, is the last structure still standing from the ancient Persian imperial capital Ctesiphon.

Restoration work on the arch, also known as Taq Kasra, was carried out in 2013 after heavy rain caused a massive slab to fall.

However, the new bricks also began to fall following downpours last year.

The first phase of “emergency” work that began in March is due to end next month, said David Michelmore, a conservation expert working with a team of archaeologists from the University of Pennsylvania.

“What is falling down at the minute is not the original Sassanian construction, it's the modern repairs,” he told AFP.

“There was quite a lot of reconstruction done in 2013-2014 and probably all of this will need to be taken down and replaced."

Construction of the arch began in AD540 during the Persian Sassanid dynasty's long wars with the Byzantine Empire. It formed part of a palace complex started three centuries earlier.

It stands at 37 metres tall and 48 metres long.

Iraqi Culture Minister Hassan Nazim said the work aimed to “consolidate” the site, which is near the bank of the Tigris River and is at risk of groundwater infiltration.

The current phase is financed thanks to a budget of $700,000 from the International Alliance for the Protection of Heritage in Conflict Areas, said Laith Majid Hussein, director of the Iraqi State Board of Antiquities and Heritage.

He said “numerous mistakes” were made in the previous restoration, including the installation of a heavy “layer of cement on the arch".

The next stage would be “total restoration” that would help strengthen the structure, he said.

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BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

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Serbia 1
Kolarov (56')

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

Cricket World Cup League 2

UAE results
Lost to Oman by eight runs
Beat Namibia by three wickets
Lost to Oman by 12 runs
Beat Namibia by 43 runs

UAE fixtures
Free admission. All fixtures broadcast live on icc.tv

Tuesday March 15, v PNG at Sharjah Cricket Stadium
Friday March 18, v Nepal at Dubai International Stadium
Saturday March 19, v PNG at Dubai International Stadium
Monday March 21, v Nepal at Dubai International Stadium

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

Indoor cricket in a nutshell

Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

The specs: 2017 Porsche 718 Cayman

Price, base / as tested Dh222,500 / Dh296,870

Engine 2.0L, flat four-cylinder

Transmission Seven-speed PDK

Power 300hp @ 6,500rpm

Torque 380hp @ 1,950rpm

Fuel economy, combined 6.9L / 100km

Updated: November 25, 2021, 8:38 AM