Archaeologists have found a collection of 12,000-year-old stones in the Middle East which may be the earliest known example of the wheel in action. The perforated pebbles from an archaeological dig in northern Israel are likely to be spindle whorls, disc-shaped objects with a hollowed centre used in an ancient method of spinning cloth.
These stones are believed to be from settlements of the Natufians, an ancient culture situated in modern-day Israel, Palestine and Jordan. This era marked the transition to an agricultural lifestyle before the Neolithic period, long before the cart wheels of the Bronze Age, which came thousands of years later.
Spindle whorls are an example of "wheel and axle" technology that allows the spinning of raw fibre into twisted thread. They showed humanity the importance of rotation before they grasped how wheels could be used to move items or create pottery.
The discovery pushes back the known timeline for wheel-like inventions by about 4,000 years, researchers say. The advent of the wheel is thought to have occurred in Mesopotamia or perhaps eastern Europe, but its exact birthplace is unknown.
"The stones mentioned in the research represent a milestone in our understanding of the development of wheeled rotational technologies", Talia Yashuv, professor at the Hebrew University of Jerusalem, told The National. She said that while wheel-less rotational technologies have been in use for thousands of years – for example in drilling to make holes and fire and in manual fibre spinning – the recently stone tools are actually the first wheels in "form and function".
The stones were recovered from the Nahal-Ein Gev II dig site in northern Israel and date back approximately 12,000 years. Using 3D modelling, researchers analysed over a hundred of these stones, which are mostly made from limestone, with hollowed or partially hollowed centres.
Due to their structure and composition, the authors of the paper strongly believe they were used spindle whorls, a hypothesis also supported by successfully spinning flax using replicas of the stones. This collection of ancient spindle whorls would represent a very early example of humans using rotation with a wheel-shaped tool, Prof Yashuv said, adding that they might have paved the way for later rotational technologies, which were vital to the development of early human civilisations.
"However, at this early time, the innovation of wheeled rotational technologies is still non-linear, and for some reason, there’s a gap of 4,000 years until the ‘pottery Neolithic’ period, in which centrally perforated tools made of stones or ceramics, mostly reported as spindle whorls, are recovered in a wide geographical distribution, through all periods up to historical times."
"From this moment, additional wheeled rotational technologies start to evolve – the potter’s wheel and the cart wheel, and the rest is history." The research is the open-access journal PLOS ONE by Talia Yashuv and Leore Grosman from the Hebrew University of Jerusalem.
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Director: Ayan Mukerji
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- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
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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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Should late investors consider cryptocurrencies?
Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.
They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.
“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.
He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.
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Sand storm
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- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
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- Source: Can be carried from distant regions