• An Iraqi-American excavation team unearths rock carvings in a major archaeological site inside the northern city of Mosul. All photos: Ministry of Culture
    An Iraqi-American excavation team unearths rock carvings in a major archaeological site inside the northern city of Mosul. All photos: Ministry of Culture
  • Eight slabs were found at Mashki Gate, or Al Maska in Arabic.
    Eight slabs were found at Mashki Gate, or Al Maska in Arabic.
  • The stones date back to the era of the Assyrian King Sinharib who reigned from 705-681 BC.
    The stones date back to the era of the Assyrian King Sinharib who reigned from 705-681 BC.
  • The stones show war scenes, as well as palm trees, grapes, pomegranates and figs.
    The stones show war scenes, as well as palm trees, grapes, pomegranates and figs.
  • The Mashki Gate was bulldozed along with other gates during the city’s occupation by ISIS in 2016, with the destruction shared widely online.
    The Mashki Gate was bulldozed along with other gates during the city’s occupation by ISIS in 2016, with the destruction shared widely online.
  • The Mashki Gate's $1.1 million restoration project is being conducted in co-operation with Aliph Foundation, an international alliance for the protection of heritage in conflict areas.
    The Mashki Gate's $1.1 million restoration project is being conducted in co-operation with Aliph Foundation, an international alliance for the protection of heritage in conflict areas.
  • The Assyrian civilisation arose about 4,500 years ago and at one point extended from the Mediterranean to Iran.
    The Assyrian civilisation arose about 4,500 years ago and at one point extended from the Mediterranean to Iran.

Iraqi archaeologists discover carved slabs from Assyrian Empire


Sinan Mahmoud
  • English
  • Arabic

An Iraqi-American excavation team has unearthed a monumental rock-carving relief in a major archaeological site in the northern city of Mosul.

The carvings were found at Mashki Gate, or Al Maska in Arabic, one of the monumental gates for the old city of Nineveh, the imperial capital and most populous city of the Assyrian Empire.

The reliefs date back to the era of the Assyrian King Sinharib who reigned from 705 to 681 BC, Iraqi State Board of Antiquities and Heritage director Dr Laith Majid Hussein said on Monday.

The eight marble relics show war scenes as well as palm, grape, pomegranate and fig trees, said Ali Shalgham, head of the excavation team.

The Mashki Gate is one of several set up at the nearly 12km stone and mud brick wall of the archaeological site of Nineveh in the heart of Mosul.

The “water carriers' gate” is believed to have been used to lead livestock to nearby Tigris River or to bring water to the city.

It was bulldozed along with the other gates during the city’s occupation by ISIS in 2016, with the destruction shared widely online.

The continuing excavations are meant to prepare the ground for preserving the walls and foundations of the gate as part of the restoration process.

The carvings were found at Mashki Gate, one of the monumental gates for the old city of Nineveh, the most populous city of the Assyrian Empire. Picture: Ministry of Culture
The carvings were found at Mashki Gate, one of the monumental gates for the old city of Nineveh, the most populous city of the Assyrian Empire. Picture: Ministry of Culture

The Mashki Gate restoration project is being conducted in co-operation with Aliph Foundation, an international alliance for the protection of heritage in conflict areas.

The $1.1 million-project, which started in 2021 and is scheduled to end in 2023, is being led by the University of Pennsylvania.

The gate, discovered in 1968 by Iraqi archaeologists, leads to a big hall through a corridor.

The Assyrian civilisation arose about 4,500 years ago and at one point extended from the Mediterranean to Iran.

Their ancient buried cities, palaces and temples, packed with monumental art, are scattered across what is now northern Iraq and parts of neighbouring countries.

Thousands of its artefacts are displayed in the Iraqi National Museums as well as others across the world. Many are found for sale at auction houses.

One of the Assyrians’ major artefacts is the limestone bull, known as Lamassu, which bears a human head and bull's body. Some examples have the horns and ears of a bull and wings.

Destroyed by ISIS

When ISIS took over Mosul and other major cities in northern and western Iraq, its militants demolished some artefacts to uproot what they see as heresy.

They also profited from them, hacking relics off palace walls or digging them out to sell on the international black market to finance their “caliphate”.

Lamassu was in the headlines in 2015 when ISIS released a video showing extremists using sledgehammers and rotary hammer drills to smash it and other ancient artefacts in Mosul.

Among the most important sites that were under ISIS control and endured destruction and pillaging in and around Mosul are the four main ancient cities of Nineveh, Kalhu, Dur Sharrukin and Ashur, which were at different times the capital of the mighty Assyrian Empire.

RESULT

Everton 2 Huddersfield Town 0
Everton: 
Sigurdsson (47'), Calvert-Lewin (73')

Man of the Match: Dominic Calvert-Lewin (Everton)

Manchester United v Liverpool

Premier League, kick off 7.30pm (UAE)

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

The biog

Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha

Favourite book: One Hundred Years of Solitude

Holiday destination: Sri Lanka

First car: VW Golf

Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters

Driverless cars or drones: Driverless Cars

IF YOU GO
 
The flights: FlyDubai offers direct flights to Catania Airport from Dubai International Terminal 2 daily with return fares starting from Dh1,895.
 
The details: Access to the 2,900-metre elevation point at Mount Etna by cable car and 4x4 transport vehicle cost around €57.50 (Dh248) per adult. Entry into Teatro Greco costs €10 (Dh43). For more go to www.visitsicily.info

 Where to stay: Hilton Giardini Naxos offers beachfront access and accessible to Taormina and Mount Etna. Rooms start from around €130 (Dh561) per night, including taxes.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ESmartCrowd%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ESiddiq%20Farid%20and%20Musfique%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20%2F%20PropTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24650%2C000%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2035%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVarious%20institutional%20investors%20and%20notable%20angel%20investors%20(500%20MENA%2C%20Shurooq%2C%20Mada%2C%20Seedstar%2C%20Tricap)%3C%2Fp%3E%0A
Countdown to Zero exhibition will show how disease can be beaten

Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a  month before Reaching the Last Mile.

Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.

 

Updated: October 18, 2022, 10:30 AM