Large stone carvings found at two sites in the Middle East are thought to show ancient plans for human-made mega structures, researchers have said.
One carving discovered on a large rectangular stone at a Jordanian campsite dated back about 9,000 years.
Two other engravings were found on a boulder at the base of a cliff in Saudi Arabia. They were created about 8,000 years ago, researchers said.
The findings are thought to be the oldest realistic building plans carved to scale on stone.
The engravings show plans for “desert kites” – human-made archaeological mega-traps used to hunt wild animals – that date back at least 9,000 years.
The kites were made of stone walls up to 5km long that narrow into large pits.
They were used to trap animals including gazelle and deer.
The kites, in their entirety, are “only visible from the air", said Remy Crassard, an archaeologist at the French National Centre for Scientific Research in Lyon.
“The extreme precision of these engravings is remarkable, representing gigantic neighbouring Neolithic stone structures, the whole design of which is impossible to grasp without seeing it from the air or without being their architect,” researchers said in the report, published in the Plos One journal.
“They reveal a widely underestimated mental mastery of space perception, hitherto never observed at this level of accuracy in such an early context.”
The findings shed new light on how ancient communities used space and how they approached group activities, researchers said.
The engraved slab from Jibal Al Khashabiyeh, Jordan, is stored at the French Institute for the Near East in Amman.
The artefact is expected to be moved to the Hussein bin Talal University exhibition room of the South-Eastern Badia Archaeological Project in Wadi Musa, south of the capital.
The engraved boulder in Saudi Arabia has not yet been removed from the site in Jebel az Zilliyat.
The edges of the limestone block were carved with a large, hard hammer, researchers said. The engraving was made using carving techniques including fine incisions and pecking.
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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
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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