A staircase descends into the now empty Mamilla pool. Photo: Wikipedia
A staircase descends into the now empty Mamilla pool. Photo: Wikipedia
A staircase descends into the now empty Mamilla pool. Photo: Wikipedia
A staircase descends into the now empty Mamilla pool. Photo: Wikipedia

PM’s Jerusalem Day declaration triggers archaeological dispute over Mamilla pool site


Thomas Helm
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The Israeli government is to approve the rehabilitation of an ancient reservoir that once supplied water to Jerusalem, Prime Minister Benjamin Netanyahu and Mayor Moshe Lion said.

Mamilla Pool is one of several reservoirs that sustained inhabitants of the Old City of Jerusalem. It is outside the walls, about 700 yards north-west of Jaffa Gate in the centre of the Mamilla Cemetery, a site of predominantly Muslim burials.

The government's announcement coincided with Jerusalem Day, when the Israeli far-right celebrates the 1967 capture of East Jerusalem.

On Monday, Mr Netanyahu and Mr Lion visited the 30,000 cubic-metre Mamilla Pool, a site from the Byzantine period.

"My dream was that we would restore it, fill it with water, and it would be a world attraction," said Mr Netanyahu.

"We'll start planning. We'll talk about those details later. But we want to launch it. It starts with an idea, and then it could be something that people from all over the world and all over the country will come to see this wonderful place."

The approval of the work will "breathe life into it and transform it into a Jerusalem gem in the form of a heritage site and space for the benefit of the public," a statement said.

"I'm very much in favour. I adopted what you suggested several years ago, and we are now on the eve of Jerusalem Day," Mr Leon said.

"It costs money, and we will do everything to make it an efficient expenditure. But this place will definitely become a Jerusalem gem."

The plan to restore the site is controversial. "It's seizing another part of what's left of the ancient Muslim cemetery," Aviv Tatarsky, a researcher at the Ir Amim organisation in Jerusalem and heritage campaigner, told The National.

Jerusalem is a city with thousands of years of history and archaeological findings from more than 5,000 years ago – predating the Israelites. It is a complex history, he said.

"You can also find remains from the Jewish kingdoms, Greek, Roman, Muslim, and Ottoman periods, and even the British period."

Mamilla has long been a place for Muslim burials and many grave stones can still be seen.

"Imagine if this would be done in whatever country to a Jewish cemetery?" said Mr Tatarsky. "What kind of outcry and 'anti-Semitism' and all that. So, that's the way the government wants to celebrate Jerusalem? Israel controlling Jerusalem? We're wiping out Muslim presence on both sides of the green line".

Archaeology in Jerusalem is not just about history, it is a means for the Israeli state to tighten control over Palestinian areas, reshape the city's identity and push Palestinian residents out under the pretext of historical preservation, Mr Tatarsky adds.

"As an archaeological site it's (Mamilla) extremely important. There is a Palestinian neighbourhood right next to a mosque. Israel is using archaeology to prevent the development of (a Muslim) neighbourhood and take over public spaces so large parts are not serving the residents," he said

Large parts of the neighbourhood are now off-limits because of archaeological digs or tourist attractions, he said. This stifles development, restricts Palestinian movement, undermines community building and advances broader political goals.

"It is used to present the place not as a contemporary Palestinian neighbourhood but as a Jewish heritage site so 'It's ours – it belongs to us'," he said.

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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. 

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A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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Timeline

1947
Ferrari’s road-car company is formed and its first badged car, the 125 S, rolls off the assembly line

1962
250 GTO is unveiled

1969
Fiat becomes a Ferrari shareholder, acquiring 50 per cent of the company

1972
The Fiorano circuit, Ferrari’s racetrack for development and testing, opens

1976
First automatic Ferrari, the 400 Automatic, is made

1987
F40 launched

1988
Enzo Ferrari dies; Fiat expands its stake in the company to 90 per cent

2002
The Enzo model is announced

2010
Ferrari World opens in Abu Dhabi

2011
First four-wheel drive Ferrari, the FF, is unveiled

2013
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2014
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2015
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2017
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Updated: May 27, 2025, 9:27 AM