Floods and famine. Disease and pestilence. A swarm of locusts and rampaging lions. When it came to predictions of disaster, few could surpass the astrologers of ancient Babylon.
Just how bad things might have been 4,000 years ago in what is now Iraq, is revealed in four tablets held by the British Museum, the contents of which have only now been fully translated.
The tablets were acquired between 1882 and 1914 when European archaeologists first excavated Babylon. They are believed to have been unearthed from the ruins of Sippar, a Babylonian city on the east bank of the Euphrates river.
Many of these tablets have survived but have proved notoriously difficult to decipher.
The translation of the tablets into English has now been completed by two scholars: Professor Andrew George of the School of Oriental and African Studies at the University of London, and Junko Taniguchi, an independent researcher into the period. Their work is published this month in the Journal of Cuneiform Studies.
The tablets were created by court astrologers interpreting the meaning of lunar eclipses and are written in cuneiform, one of the earliest forms of writing that uses marks impressed by reed styli on to tablets of wet clay.
Astrology played a vital role for the kings of Babylon, a city about 80km south of present-day Baghdad. The impact of a lunar eclipse could depend on various factors, including the timings and whether it was full or partial.
The Babylonians believed “events in the sky were coded signs placed there by the gods as warnings about the future prospects of those on earth”, Prof George and Ms Taniguchi say.
“Celestial portents related to the highest level of political life: the affairs of kings, their persons, relatives, lands, and peoples. Like other portents observed in the night sky, omens arising from lunar eclipses were thus of great importance for good state craft and well-counselled government.”
The predictions were also “part of an elaborate method of protecting the king and regulating his behaviour in conformity with the wishes of the gods. Kings could also avoid the worst outcomes – at least for themselves – with rituals that provided an alternative and more acceptable ending. This was good news, given that the astrologers’ predictions were almost uniformly terrible”.
Of fire, floods and famine
“There will be famine, people will trade their infant children for silver, there will be a reduction in population,” the royal astronomers predict of one eclipse.
“Rain will be cut out from the sky and floodwater from the rivers. there will be a dearth of food,” reads another.
Adad, an ancient Mesopotamia god of storms, was believed to be responsible for much of the misery. “Adad will devastate my countryside. A large people will go to a small people in order to save themselves,” is said to be the likely meaning of one eclipse, believed to be the work of the moon god. “Adad will wipe out the bounty of the ocean,” reads another prediction.
Nergal, the Mesopotamian god of death, destruction, and war, also featured prominently in these warnings. “Nergal will devour, there will be fatalities in the land,” is one warning. “In spring a locust swarm will arise and strike the crops” reads another, while rampaging lions will “block the exits” of a city.
In better news for the king, some of the predictions apply to other rulers and people. “A great king will die, his throne will be lost, his land will become depopulated, his watercourse will dry up downfall of a field-corps in battle,” is a typical example.
The Elamites, who lived in a country which is now part of southern Iran, received especially dire warnings. “A king of Elam will die. A dog will go mad and nobody that it bites, whether male or female, will survive,” the astrologers say.
It was no better for Amurru, a kingdom in what is now part of Lebanon and Syria. “A king of Amurru will die and his land will everywhere perish,” reads part of one tablet.
The predictions are all linked to a single text, which the researchers say “organises the omens of lunar eclipse by time of night, movement of shadow, duration and date”.
The astrologers were not so much predicting as issuing warnings of future evils, Prof George and Ms Taniguchi say. These could be avoided by performing rituals. The tablets also only identify days when an eclipse might occur, and those when it will not.
As for the accuracy of the predictions, Prof George believes they were based on those past eclipses that had coincidentally been followed by natural disasters or catastrophes.
Tourists visit ancient city of Babylon in Iraq – in pictures
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David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
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What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
RESULTS
Main card
Bantamweight 56.4kg: Mehdi Eljamari (MAR) beat Abrorbek Madiminbekov (UZB), Split points decision
Super heavyweight 94 kg: Adnan Mohammad (IRN) beat Mohammed Ajaraam (MAR), Split points decision
Lightweight 60kg: Zakaria Eljamari (UAE) beat Faridoon Alik Zai (AFG), RSC round 3
Light heavyweight 81.4kg: Taha Marrouni (MAR) beat Mahmood Amin (EGY), Unanimous points decision
Light welterweight 64.5kg: Siyovush Gulmamadov (TJK) beat Nouredine Samir (UAE), Unanimous points decision
Light heavyweight 81.4kg: Ilyass Habibali (UAE) beat Haroun Baka (ALG), KO second round
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- An elevated football field that doubles as a helipad
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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 Kites
Romain Gary
Penguin Modern Classics
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
England XI for second Test
Rory Burns, Keaton Jennings, Ben Stokes, Joe Root (c), Jos Buttler, Moeen Ali, Ben Foakes (wk), Sam Curran, Adil Rashid, Jack Leach, James Anderson