Archaeologists working in Umm Al Quwain believe they may have located the ancient lost city of Tu'am.
It is thought the city was once the capital of a territory, on the Gulf coast of what is now the Emirates, and a pearl fishing centre famed for the quality of its gems.
So renowned was Tu'am at its peak around the sixth century that it was written of in ancient Arabic texts.
After a plague and regional tensions, the city declined and faded from memory. But now experts working at Al Sinniyah Island believe the area where a pearling village and monastery were found over the past few years is probably the location of this lost city.
Archaeologists this year found the remnants of what could be described as ancient tenements – large buildings with residential units tightly packed around narrow alleyways indicating a sophisticated settlement of thousands that was semi-urbanised and with a social class system.
Remarkable discovery
Work at the site has been undertaken by the Umm Al Quwain Department of Tourism and Archaeology under the direction of its chairman, Sheikh Majid bin Saud Al Mualla, and in collaboration with local and international partners.
“This year, excavation has continued at the southern end of the pearl fishing city, with further digging in several rooms within the houses of the pearl fishing city and the Christian monastery area to better understand the layout of the buildings and document the archaeological structures,” said Rania Hussein Kannouma, acting director of the department of archaeology and heritage at the Department of Tourism and Archaeology.
“We remain committed to continuing archaeological research.”
The settlement on Al Sinniyah dates to at least the fourth century and reached its zenith during the fifth and sixth centuries. The city attracted Nestorian monks who established a Christian monastery – the second to be found in modern-day UAE – sometime between the end of the sixth century and the beginning of the seventh century.
Previously, archaeologists thought the settlement might have been a lay community for the monks. But after four seasons of work at the site, it is believed they have stumbled on something much larger.
“Our archaeological work has discovered the largest settlement [of its period] by far ever found on the Gulf coast of the Emirates,” said Prof Tim Power of UAE University.
“And it's exactly the right period for the city described in the early Islamic geographical sources. It's clearly a really important place. No one has ever found it.”
Digs this winter saw archaeologists unearth the remains of densely packed buildings that were homes to scores of people. This shows the progression of the settlement that is now thought to span about 10 hectares.
First came small stone huts surrounded by discarded oyster shells. Then, because of the success of the pearl trade, the town expanded with larger homes with lavish courtyards for wealthier merchants built further away. These tenement buildings underline how droves of workers came to the settlement.
“It looks like the rich kind of flew away from the dense neighbourhood with large compounds built likely more to the north,” said Dr Michele Degli Esposti, head of the Italian Archaeological Mission in Umm Al Quwain and researcher at the Polish Academy of Sciences. “We start to see this kind of social stratification.”
A glimpse into the past
Archaeologists paint a picture of a thriving but crowded city with each tenement spanning about 30 square metres. Infant mortality was high. The prevalence of tannour ovens – large clay jars turned upside down and used for fires to bake bread – meant it was probably a smoky environment.
Significant amounts of date wine jars thought to be from Iraq have been unearthed, as well as fish bones.
The residents weren't just fishing in the lagoon though.
“They were going out into deeper waters to get the larger species,” said Prof Power. “We've got quite a lot of tuna.”
Findings also show the inhabitants were connected to wider trade networks that ran through Iraq, Persia and India.
Jars inscribed with the ancient Aramaic language, the dominant language in the region before Arabic, have been found this year indicating a sophisticated level of trade.
“There seems to have been quite a cosmopolitan community, with a wide array of trade goods,” said Prof Power.
The site sits on Sinniyah Island which protects the Khor Al Beida lagoon. From the air, Sinniyah looks like a series of fingers and it is on one of these where Tu'am is believed to have been located.
Today it seems like a remote place. But the lagoon is one of largest in the region and has abundant marine resources.
“It's a really excellent location,” notes Prof Power. “You've got mangroves, which are used for cooking fuel and for possibly even building material. You've got pearl beds. There is trade to other coasts.
Stepping back in time
The city was the predecessor of the pearling towns of the 19th and 20th century.
“The kind of life that you see in those old photographs in Dubai, I think, must have been very similar to the life lived by the people living on Sinniyah Island 1,500 years ago,” he said.
The discovery also sheds light on the region’s pre-Islamic history. Tu’am in Arabic means twins. The town would have been called To'me in Aramaic, however, and this was then rendered into Greek and English as Thomas when the meaning was lost. So it is thought the city was named after St Thomas, who was sent to the East to spread Christianity.
“In the Western tradition, we know him as doubting Thomas,” said Prof Power. “But in the eastern Syriac tradition he is the founding father of eastern Christianity.”
Tu’am was thought to be a Christian settlement for about 200 years before the spread of Islam.
Prof Power said while they have not found irrefutable evidence – such as an inscription stating the name of the town – no other major settlements dating to this period have been found on the coast, strengthening the argument that this is Tu’am. “It's a process of elimination,” he said.
It is believed the site declined from the sixth century due to regional tensions and a devastating bubonic pandemic – the Plague of Justinian – that spread throughout the Mediterranean region, decimating Constantinople and bringing devastation to the population.
Mass graves have been found at the site, but the skeletons don’t show signs of trauma - which shows they did not die a violent death.
“Why else would you have a mass grave? Probably the biggest candidate is plague.”
Dr Degli Esposti said they did not find too many objects in the rooms meaning it may not have been a “sudden abandonment”.
“If the plague hit, they didn't all die the same.”
Historical sources suspected the city's location to be in Al Ain and Al Buraimi but now that is being reassessed in the wake of the findings.
More work is planned at the site and samples taken from some of the skeletons have been sent for DNA testing. Archaeologists also used methods such as radiocarbon dating and paleography to inform their work. It is also envisaged that parts of the site will be opened for tourism.
“Maintenance seasons for the Christian monastery and the buildings of the pearl fishing city will continue with the aim of enhancing their authenticity and preparing them as a cultural tourist area,” said Ms Hussein Kannouma.
The findings reshape ideas about the modern-day UAE and help to provide insight into the history of its early people.
Dr Degli Esposti said the findings will “resound all around the region”.
“It's really exciting,” he said. “This is also a site that is really, really, really promising.
“You could really provide people with the possibility to walk through the streets of an ancient town.”
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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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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.”
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