• 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.

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: June 01, 2022, 5:37 AM