An area of huge archaeological significance in Sharjah has won Unesco World Heritage Status.
The Faya palaeolandscape is the second site in the UAE to be placed on the Unesco list – the other is in Abu Dhabi – an achievement that is set to have major knock-on effects for culture and tourism.
It is the culmination of decades of work encompassing excavations, scientific studies, site preservation and careful management of the site.
The ancient desert location in central Sharjah features one of the world’s oldest and most uninterrupted records of early human presence, dating back more than 210,000 years.
The honour was announced at the 47th session of Unesco's World Heritage Committee in Paris on Friday. The Faya site joins a list that includes Egypt's pyramids, India's Taj Mahal and the Great Wall of China.
To be included on the World Heritage List, sites must be of outstanding universal value and meet at least one out of 10 selection criteria, such as being “an outstanding example of a type of building, architectural or technological ensemble or landscape which illustrates (a) significant stage(s) in human history”.
There are two types of world heritage sites – cultural and natural – with Faya listed under the former.
“As one of the most important archaeological sites around the world, Faya palaeolandscape is a living testament to humanity's early presence in this region,” said Sheikha Bodour bint Sultan Al Qasimi, ambassador for the Faya Palaeolandscape World Heritage Nomination.
“For over 210,000 years, this site has borne witness to the story of human innovation, resilience, and adaptation in an arid environment.”
The Faya palaeolandscape refers broadly to the Faya range, a chain of limestone outcrops, and the surrounding area of desert. Today, it is peaceful place of sand dunes and limestone ridges, but what happened there is helping to reshape our understanding of human history.
“The stone tools found at Faya are testimony to the ingenuity of our ancestors and the deep roots of cultural tradition in our region,” said Sheikha Bodour, in a separate statement from state news agency Wam. “We remain fully committed to protecting this site and ensuring its legacy continues to inspire future generations," she said, also expressing thanks to the World Heritage Committee for recognising Faya’s significance.
Over the past 30 years, scientists have excavated the Faya site, uncovering 18 layers, each representing a different period of human occupation. These discoveries have enhanced our understanding of human migration from Faya.
It challenges assumptions that the Arabian Peninsula served only as a corridor for migration from Africa. People may have made a home at Faya and used a southern corridor across modern-day Yemen to settle there. They could have exploited changes in temperatures and rainfall to build longer-term settlements.
Artefacts found at the site, such as handmade tools, indicate a sophisticated level of occupation unique to the area.
Faya was added to Unesco's tentative list in 2023 and formally submitted for nomination last year. The work that has gone into the site – from excavations to studies to research – stretches back decades.
“Faya now belongs to all peoples of the world, just as it did over 200,000 years ago,” said Eisa Yousif, director general of the Sharjah Archaeology Authority, reported Wam.
The UAE has also developed a management plan for the Faya palaeolandscape that will guide its conservation, research and visitor engagement until 2030. This plan aligns with Unesco’s world heritage standards, ensuring the site is preserved while also allowing for continued exploration and education.
Faya was the only Arab site added to the list this year,
The UAE's other entry on the heritage list comprises the cultural sites of Al Ain, which were added collectively in 2011.
Unesco added 26 news sites to the World Heritage list this year.
They include the Diy-Gid-Biy cultural landscape of the Mandara Mountains in Cameroon – ancient archaeological sites surrounded by agricultural terraces and places of worship; and the Mount Mulanje sacred cultural landscape in Malawi.
Guinea Bissau and Sierra Leone had sites added for the first time.
There are now 1,248 sites across the world on the list.
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014%20PRO%20MAX
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Everybody%20Loves%20Touda
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Nabil%20Ayouch%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Nisrin%20Erradi%2C%20Joud%20Chamihy%2C%20Jalila%20Talemsi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
INDIA SQUAD
Rohit Sharma (captain), Shikhar Dhawan (vice-captain), KL Rahul, Suresh Raina, Manish Pandey, Dinesh Karthik (wicketkeeper), Deepak Hooda, Washington Sundar, Yuzvendra Chahal, Axar Patel, Vijay Shankar, Shardul Thakur, Jaydev Unadkat, Mohammad Siraj and Rishabh Pant (wicketkeeper)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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