This photo provided by Jordan Tourism Ministry shows two carved standing stones at a remote Neolithic site in Jordan’s eastern desert. A team of Jordanian and French archaeologists said Tuesday, Feb. 22, 2022, that it had found a roughly 9,000-year-old shrine. The ritual complex was found in a Neolithic campsite near large structures known as “desert kites," or mass traps that are believed to have been used to corral wild gazelles for slaughter. (Tourism Ministry via AP)
This photo provided by Jordan Tourism Ministry shows two carved standing stones at a remote Neolithic site in Jordan’s eastern desert. A team of Jordanian and French archaeologists said Tuesday, Feb. 22, 2022, that it had found a roughly 9,000-year-old shrine. The ritual complex was found in a Neolithic campsite near large structures known as “desert kites," or mass traps that are believed to have been used to corral wild gazelles for slaughter. (Tourism Ministry via AP)
This photo provided by Jordan Tourism Ministry shows two carved standing stones at a remote Neolithic site in Jordan’s eastern desert. A team of Jordanian and French archaeologists said Tuesday, Feb. 22, 2022, that it had found a roughly 9,000-year-old shrine. The ritual complex was found in a Neolithic campsite near large structures known as “desert kites," or mass traps that are believed to have been used to corral wild gazelles for slaughter. (Tourism Ministry via AP)
This photo provided by Jordan Tourism Ministry shows two carved standing stones at a remote Neolithic site in Jordan’s eastern desert. A team of Jordanian and French archaeologists said Tuesday, Feb.


Today is a golden age for archaeology in the Middle East


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  • Arabic

February 24, 2022

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.

  • The ruins of a recently discovered Roman archaeological site in Amman, the capital of Jordan, are uncovered on the site of a water drainage system. AFP
    The ruins of a recently discovered Roman archaeological site in Amman, the capital of Jordan, are uncovered on the site of a water drainage system. AFP
  • The Temple of Hercules at the Amman Citadel, where archaeological teams are looking learn more about the Jordanian capital's history. AFP
    The Temple of Hercules at the Amman Citadel, where archaeological teams are looking learn more about the Jordanian capital's history. AFP
  • A Jordanian keffiyeh seller trades by a gate at the ancient Roman city of Jerash, a tourist attraction about 50 kilometres from Amman. AFP
    A Jordanian keffiyeh seller trades by a gate at the ancient Roman city of Jerash, a tourist attraction about 50 kilometres from Amman. AFP
  • The ruins of a recently discovered Roman archaeological site in Amman, the capital of Jordan, are uncovered on the site of a water drainage system. AFP
    The ruins of a recently discovered Roman archaeological site in Amman, the capital of Jordan, are uncovered on the site of a water drainage system. AFP
  • Workers employed by a Unesco pilot project restore a stone wall at an ancient church complex in the town of Rihab,about 70 kilometres north of Amman. AFP
    Workers employed by a Unesco pilot project restore a stone wall at an ancient church complex in the town of Rihab,about 70 kilometres north of Amman. AFP
  • The ancient Roman Decapolis city of Gadara, near the Jordanian town of Umm Quais. AFP
    The ancient Roman Decapolis city of Gadara, near the Jordanian town of Umm Quais. AFP
  • The two-headed Neolithic Ain Ghazal statue dating from between 8000BC to 6000BC in the Jordan Archaeological Museum, Amman. Alamy
    The two-headed Neolithic Ain Ghazal statue dating from between 8000BC to 6000BC in the Jordan Archaeological Museum, Amman. Alamy
  • A team of Jordanian and French archaeologists said they found a 9,000-year-old shrine at a Neolithic campsite near large structures known as 'kites' in Jordan's Eastern Desert. AP
    A team of Jordanian and French archaeologists said they found a 9,000-year-old shrine at a Neolithic campsite near large structures known as 'kites' in Jordan's Eastern Desert. AP
  • Two carved standing stones at a remote neolithic site in Jordan’s eastern desert. AP
    Two carved standing stones at a remote neolithic site in Jordan’s eastern desert. AP
  • The Jordanian Antiquities Authority announced that antiquities linked to hunter-gatherers and dating to the Neolithic era (4500BC to 9000 BC) were discovered in Badia, in south-east of the kingdom. AFP
    The Jordanian Antiquities Authority announced that antiquities linked to hunter-gatherers and dating to the Neolithic era (4500BC to 9000 BC) were discovered in Badia, in south-east of the kingdom. AFP

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.

  • One of the pottery sherds found on Umm Al Quwain's Al Sinniyah Island. Archaeological work there has uncovered the existence of two towns. Photo: Timothy Power
    One of the pottery sherds found on Umm Al Quwain's Al Sinniyah Island. Archaeological work there has uncovered the existence of two towns. Photo: Timothy Power
  • Al Sinniyah Island and the two discovered towns, right, and UAQ today. Photo: UAQ’s Tourism and Archaeology Department
    Al Sinniyah Island and the two discovered towns, right, and UAQ today. Photo: UAQ’s Tourism and Archaeology Department
  • Some of the pottery discovered on Al Sinniyah Island in Umm Al Quwain. Pawan Singh / The National
    Some of the pottery discovered on Al Sinniyah Island in Umm Al Quwain. Pawan Singh / The National
  • Emirati students are helping with the archaeological work on the island. Photo: UAQ’s Tourism and Archaeology Department
    Emirati students are helping with the archaeological work on the island. Photo: UAQ’s Tourism and Archaeology Department
  • Left to right, Rania Hussein, head of the archaeology at UAQ department of tourism and archeology; Dr Timothy Power, associate professor of archaeology at United Arab Emirates University; and Peter Hellyer, adviser on cultural heritage at the UAE Ministry of Culture and Youth at the press conference about the latest archaeological discoveries on the emirate’s Al Sinniyah Island. Pawan Singh / The National
    Left to right, Rania Hussein, head of the archaeology at UAQ department of tourism and archeology; Dr Timothy Power, associate professor of archaeology at United Arab Emirates University; and Peter Hellyer, adviser on cultural heritage at the UAE Ministry of Culture and Youth at the press conference about the latest archaeological discoveries on the emirate’s Al Sinniyah Island. Pawan Singh / The National
  • Al Sinniyah Island sits between the UAQ peninsula and the Gulf coast and it protects the mangrove-fringed Khor Al Beida lagoon. Photo: Timothy Power
    Al Sinniyah Island sits between the UAQ peninsula and the Gulf coast and it protects the mangrove-fringed Khor Al Beida lagoon. Photo: Timothy Power
  • Previously UAQ was thought to have grown up around the fort established by Sheikh Rashid bin Majid Al Mualla in 1768 and the remarkable new findings radically reshape the history of the emirate. Photo: Timothy Power
    Previously UAQ was thought to have grown up around the fort established by Sheikh Rashid bin Majid Al Mualla in 1768 and the remarkable new findings radically reshape the history of the emirate. Photo: Timothy Power
  • Safavid coins were among the treasures found. Pawan Singh / The National
    Safavid coins were among the treasures found. Pawan Singh / The National
  • Unearthed artefacts on the island such as rare coins, pottery sherds and the remnants of a vibrant pearl trade are painting a picture of a cosmopolitan settlement plugged into wider trade routes from the Atlantic to Indian Oceans. Photo: Timothy Power
    Unearthed artefacts on the island such as rare coins, pottery sherds and the remnants of a vibrant pearl trade are painting a picture of a cosmopolitan settlement plugged into wider trade routes from the Atlantic to Indian Oceans. Photo: Timothy Power
  • UAQ's Tourism and Archaeology Department has assembled a team from leading institutions including the UAE University, the Institute for the Study of the Ancient World at New York University, and representatives from the Italian Archaeological Mission. Photo: UAQ’s Tourism and Archaeology Department
    UAQ's Tourism and Archaeology Department has assembled a team from leading institutions including the UAE University, the Institute for the Study of the Ancient World at New York University, and representatives from the Italian Archaeological Mission. Photo: UAQ’s Tourism and Archaeology Department
  • Work started this year and it is hoped to locate the major public buildings of the settlement. Photo: Timothy Power
    Work started this year and it is hoped to locate the major public buildings of the settlement. Photo: Timothy Power
  • A set of gemstones found on the island. Pawan Singh / The National
    A set of gemstones found on the island. Pawan Singh / The National
  • Dr Timothy Power, associate professor of archaeology at UAE University. Dr Power said the new findings were 'phenomenally exciting'. Pawan Singh / The National
    Dr Timothy Power, associate professor of archaeology at UAE University. Dr Power said the new findings were 'phenomenally exciting'. Pawan Singh / The National

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.

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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
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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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3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

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24 JuneNew ZealandLost 30-15

27 JuneHurricanes

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Stephen King, Penguin

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

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Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke​​​​​​​
​​​​​​​Two stars

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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

 

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Updated: February 24, 2022, 3:00 AM