A large cave complex in Saudi Arabia, created by lava escaping a nearby volcano, provided valuable shelter for humans herding livestock over at least the past 7,000 years, according to a study published in the journal Plos One.
Previous research in northern Arabia has discovered a diverse archaeological record, but the timing of human occupation and connections with the nearby Levant region remain largely misunderstood due to poor preservation of remains in the area’s arid conditions.
The study by Griffith University in Australia and Germany's Max Planck Institutes of Geoanthropology, Chemical Ecology, and Biogeochemistry focused on investigating caves and other underground settings where ancient materials are sheltered from sun, wind and fluctuations in temperature.
Research concentrated on an archaeological site created by a lava vent called Umm Jirsan in the volcanic field of Harrat Khaybar in Saudi Arabia, about 125km north of Madinah.
In the extensive lava cave complex, researchers found artefacts, rock art and skeletal remains that document repeated human occupation over at least the past 7,000 years.
The presence of sheep and goat remains show the site was an important resource for keepers of livestock, while analysis of human remains reveals an increase over time of a diet that included plants such as cereal and fruit, possibly linked to a rise in oasis agriculture in the Bronze Age.
The authors conclude that Umm Jirsan was probably not a permanent home, but a valuable stopping point for people travelling between oasis settlements.
The lava cave complex and other natural shelters were important resources for communities surviving in a challenging environment and offer a key source of archaeological information about the history of human occupation of Arabia.
“Exploring Arabia’s hidden past, our study uncovers millennia of human occupation within and around the Umm Jirsan lava tube, shedding light on ancient lifestyles and adaptations to environmental change in this harsh desert environment," the authors said.
One author, Dr Matthew Stewart of Griffith University, said: "In addition, it suggests that we as archaeologists should investigate underground settings as these will likely fill in some of the gaps in the palaeobiological and archaeological records that currently exist.
"These sites may have been important places of refuge as they provide shelter from the elements in an otherwise dry and harsh environment.
"They also act as excellent reservoirs of water, and so may have provided important resources to pastoralists.
"We plan to do more fieldwork at lava tubes, and in caves more generally, across Arabia."
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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
