The past few days have been a joy for archaeologists in the Middle East, after a spate of diverse and significant discoveries that will shape, and in parts redefine, our understanding of the region's history.
Academics will be taking note, but so should everyone else. After all, a particular gift of archaeology is that it teaches us about more than the lives of kings, queens and generals. It sheds light as much on the lives of history's ordinary people as it does history’s greats.
Residents of Gaza can now see early excavations on a Roman cemetery that was uncovered last week. The team who did so expect to find 80 graves. It is described as the area's most important archaeological discovery in a decade. Such a setting would have been visited by dignitaries and everyday Roman citizens alike. Gaza's ruins already include Mongol, Alexandrian and Islamic heritage. Statues and royal documents might tell us about leaders, but an ever-expanding archaeological portfolio emphasises the role that the Mediterranean and its coastal cities, as well as the the day-to-day merchants, scholars and travellers that lived in them, have had on human development.
In Oman, researchers have just learnt more about life 5,000 years ago at the Unesco World Heritage sites of Bat, Al Khutm and Al Ayn. Recently unearthed ovens, seeds and other everyday items from Iran and India are helping create a picture of the workings of the earliest settlements in the Gulf, and the regional interconnectedness of their economies. Archaeologists are particularly interested in what such sophisticated settlements so far inland mean for the story of the area's development. Clearly, mountains have something to tell archaeologists, not just coasts.
In Jordan, archaeologists are even discovering more about the lives one of history's most voiceless communities: children. Toys from 9,000 years ago, alongside art and vast hunting traps that are described by archaeologist Wael Abu Aziza as "the oldest huge human structures known to date”, show that the bonds and priorities of families and communities are little different from today's.
Historians of the Emirates have gained much from the past few weeks, too. Experts from Abu Dhabi’s Department of Culture and Tourism have unearthed evidence of the first known buildings in the Emirates, dating back more than 8,500 years, on the island of Ghagha, evidence that neolithic communities existed in the area more than 500 years than was previously thought.
Another discovery was made in Umm Al Quwain. Work on the previously unexplored Al Sinniyah Island has uncovered the existence of two coastal settlements, the oldest of which is believed to be from the 13th or 14th century. This pushes back understanding of the emirate's history by at least 500 years. Up until now, UAQ was thought to have grown up around a fort established in 1768.
In just a few weeks, the region has been able to learn about aspects of its life that have been kept hidden often for thousands of years. In a week where the UAE is celebrating the opening of the Museum of the Future, it is a brilliantly timed moment to appreciate in parallel the work of those who look into the past. After all, the work of futurists and archaeologists are fundamentally similar: probing the unknown ends of the human experience to enrich lives in the present.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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Killing of Qassem Suleimani
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
All Black 39-12 British & Irish Lions
The Outsider
Stephen King, Penguin
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
Federer's 11 Wimbledon finals
2003 Beat Mark Philippoussis
2004 Beat Andy Roddick
2005 Beat Andy Roddick
2006 Beat Rafael Nadal
2007 Beat Rafael Nadal
2008 Lost to Rafael Nadal
2009 Beat Andy Roddick
2012 Beat Andy Murray
2014 Lost to Novak Djokovic
2015 Lost to Novak Djokovic
2017 Beat Marin Cilic
The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
More from Armen Sarkissian
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
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