• Drought in Iraq has revealed a 3,400 city beneath the waters of a dam on the Tigris River.
    Drought in Iraq has revealed a 3,400 city beneath the waters of a dam on the Tigris River.
  • The ruins of a Bronze Age palace and other monumental buildings were revealed as the Mosul reservoir dried up.
    The ruins of a Bronze Age palace and other monumental buildings were revealed as the Mosul reservoir dried up.
  • The site at Kemune, underwater since the dam was filled in the 1980s, yielded many treasures to archaeologists.
    The site at Kemune, underwater since the dam was filled in the 1980s, yielded many treasures to archaeologists.
  • Archaeologists found five ceramic vessels containing more than 100 cuneiform tablets.
    Archaeologists found five ceramic vessels containing more than 100 cuneiform tablets.
  • Buildings were excavated then covered with plastic sheeting and covered with gravel before the water level rose again.
    Buildings were excavated then covered with plastic sheeting and covered with gravel before the water level rose again.
  • Cuneiform tablets from the site.
    Cuneiform tablets from the site.
  • The reservoir has now been filled again, once again submerging the ancient city.
    The reservoir has now been filled again, once again submerging the ancient city.
  • The UN says Iraq is most vulnerable country in the world to the effects of climate change.
    The UN says Iraq is most vulnerable country in the world to the effects of climate change.
  • Time to investigate the site was limited as the reservoir level rose.
    Time to investigate the site was limited as the reservoir level rose.
  • But investigators were able to map it for the first time.
    But investigators were able to map it for the first time.
  • The city is located at Kemune in the northern Kurdistan Region of Iraq.
    The city is located at Kemune in the northern Kurdistan Region of Iraq.
  • It is thought that the ruins could belong to Zakhiku, capital of the Mittani Empire that ruled the Tigris River area between 1550 and 1350 BC.
    It is thought that the ruins could belong to Zakhiku, capital of the Mittani Empire that ruled the Tigris River area between 1550 and 1350 BC.

Race against time to map a 3,400-year-old Iraqi city before it disappeared underwater


Sinan Mahmoud
  • English
  • Arabic

An Iraqi-German archaeological team raced against time to excavate and document a Bronze Age city in northern Iraq before it disappeared underwater.

As drought caused water levels to recede in the Mosul Dam's reservoir last winter, the remains of a 3,400-year-old Mittani Empire-era city once located on the Tigris emerged, an Iraqi official told The National on Tuesday.

The Mittani Empire was a kingdom that ruled parts of Syria and northern Mesopotamia, modern day Iraq, from the 15th century to the 14th century BC. The city, known as Zakhiku, is at Kemune in the northern Kurdistan Region of Iraq.

The team started excavating the city in 2018, when they revealed what was probably a palace with large walls, Dr Hasan Qasim, chairman of the Kurdistan Archaeology Organisation, said.

Fifteen clay tablets with cuneiform writing were also unearthed at the time, Dr Qasim said.

In 2019, the team discovered the walls were seven metres high and inside were chambers that had once been decorated with painted murals.

To cope with extreme drought in southern Iraq and in order to secure enough water for crops, authorities released more water from Mosul Reservoir in December, allowing the ruins to re-emerge.

“This unforeseen event put archaeologists under sudden pressure to excavate and document at least parts of this large, important city as quickly as possible before it was resubmerged,” said the University of Tubingen.

A team was put together within days and received funding from the Fritz Thyssen Foundation through the University of Freiburg.

Throughout January and February, the team managed to map the city and a massive fortification with wall and towers, a multistorey storage building and an industrial complex, Dr Qasim said. More than 200 clay tablets were found.

“The excavation results show that the site was an important centre in the Mittani Empire,” Dr Qasim said.

“The huge magazine building is of particular importance because enormous quantities of goods must have been stored in it, probably brought from all over the region,” Prof Ivana Puljiz of the University of Freiburg said.

“The research team was stunned by the well-preserved state of the walls — sometimes to a height of several metres — despite the fact that the walls are made of sun-dried mud bricks and were underwater for more than 40 years.”

The city was destroyed in an earthquake in about 1350BC, the archaeological team said, during which the collapsing upper parts of the walls buried the buildings, preserving what remained.

Five ceramic vessels that contained an archive of over 100 cuneiform tablets from the Middle Assyrian period, shortly after the earthquake disaster struck the city, are an important find.

“It is close to a miracle that cuneiform tablets made of unfired clay survived so many decades under water,” Peter Pfalzner of the University of Tubingen said.

  • A boy holds an oar while another prepares to jump off a grounded boat on the soil of what was Lake Hamrine in Iraq's Diyala province. All photos AFP
    A boy holds an oar while another prepares to jump off a grounded boat on the soil of what was Lake Hamrine in Iraq's Diyala province. All photos AFP
  • Shepherd boys walk along the bottom of what used to be Lake Hamrin.
    Shepherd boys walk along the bottom of what used to be Lake Hamrin.
  • A flock of sheep walks along the cracked soil.
    A flock of sheep walks along the cracked soil.
  • A shepherd boy tends to a flock of sheep grazing underneath a bridge by the remains of the lake.
    A shepherd boy tends to a flock of sheep grazing underneath a bridge by the remains of the lake.
  • An aerial view of the remains of Lake Hamrin.
    An aerial view of the remains of Lake Hamrin.
  • A shepherd boy tends to a flock of sheep grazing underneath a bridge.
    A shepherd boy tends to a flock of sheep grazing underneath a bridge.

The site is now submerged with water again but the excavated buildings were completely covered with tightly fitting plastic sheeting and with gravel fill to protect them.

The fluctuating reservoir levels highlight water shortages in Iraq. The war-ravaged country is ranked by the UN as the fifth most vulnerable country in the world to the effects of climate change.

Dr Qasim told The National that more than 500 archaeological sites emerged from underwater as a result of the drought and receding levels on the eastern bank of the Tigris within the borders of Kurdistan region. They are still unexcavated.

Iraq faces a wide range of challenges made worse by water insecurity, mismanagement and man-made problems such as the illegal clearing of agricultural areas to build houses.

More frequent and intense droughts, sandstorms, heatwaves and rising sea levels are wreaking havoc on people's livelihoods and communities.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

CHATGPT%20ENTERPRISE%20FEATURES
%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A
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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
Allardyce's management career

Clubs (10) - Limerick (1991-1992), Perston North End (1992), Blackpool (1994-1996), Notts County (1997-1999), Bolton Wanderers (1999-2007), Newcastle United (2007-2008), Blackburn Rovers (2008-2010), West Ham United (2011-2015), Sunderland (2016), Crystal Palace (2016-2017)

Countries (1) - England (2016)

info-box

COMPANY PROFILE

Company name: Happy Tenant

Started: January 2019

Co-founders: Joe Moufarrej and Umar Rana

Based: Dubai

Sector: Technology, real-estate

Initial investment: Dh2.5 million

Investors: Self-funded

Total customers: 4,000

Yahya Al Ghassani's bio

Date of birth: April 18, 1998

Playing position: Winger

Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

De De Pyaar De

Produced: Luv Films, YRF Films
Directed: Akiv Ali
Cast: Ajay Devgn, Tabu, Rakul Preet Singh, Jimmy Sheirgill, Jaaved Jaffrey
Rating: 3.5/5 stars

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
Asia Cup Qualifier

Venue: Kuala Lumpur

Result: Winners play at Asia Cup in Dubai and Abu Dhabi in September

Fixtures:

Wed Aug 29: Malaysia v Hong Kong, Nepal v Oman, UAE v Singapore

Thu Aug 30: UAE v Nepal, Hong Kong v Singapore, Malaysia v Oman

Sat Sep 1: UAE v Hong Kong, Oman v Singapore, Malaysia v Nepal

Sun Sep 2: Hong Kong v Oman, Malaysia v UAE, Nepal v Singapore

Tue Sep 4: Malaysia v Singapore, UAE v Oman, Nepal v Hong Kong

Thu Sep 6: Final

 

Asia Cup

Venue: Dubai and Abu Dhabi

Schedule: Sep 15-28

Teams: Afghanistan, Bangladesh, India, Pakistan, Sri Lanka, plus the winner of the Qualifier

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
FA%20Cup%20semi-final%20draw
%3Cp%3ECoventry%20City%20v%20Manchester%20United%C2%A0%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Chelsea%3C%2Fp%3E%0A%3Cp%3E-%20Games%20to%20be%20played%20at%20Wembley%20Stadium%20on%20weekend%20of%20April%2020%2F21.%C2%A0%3C%2Fp%3E%0A
Updated: June 01, 2022, 5:37 AM