Saudi Arabia is becoming a go-to destination for history buffs.
On Saturday, Unesco announced the kingdom's Hima Cultural Area has been added to its list of World Heritage Sites.
The news means Saudi Arabia is now home to six locations on the prestigious list, which also features international landmarks such as India's Taj Mahal, the UK's Tower of London and Australia's Great Barrier Reef.
These sites, with history stretching back to the first century BC, underscore Saudi Arabia’s importance in the region’s ancient and modern history.
Here we take a more in-depth look at each of these locations:
1. Hima Cultural Area: listed in 2021
Located between Najran and Wadi Addawasir in the country's south-west, Hima is home to one of the largest rock art complexes in the world, with more than 34 sites featuring inscriptions.
Situated along the route taken by ancient Arabian caravans, these images derive from various scripts, including Musnad, Aramaic-Nabataean, South-Arabian, Thamudic, Greek and Arabic.
The works portray everyday life of 7,000-year-old communities, with images depicting hunting, fauna and flora.
2. Al Ahsa Oasis: listed in 2018
A visual feast, this vibrant site in the eastern Arabian Peninsula is not only the largest oasis in the world but is a microcosm of Saudi Arabia's archaeological and ecological features.
In addition to its undulating sands and popular tourist site, Al Qarah Mountain, Al Ahsa Oasis has 2.5 million date palms as well as a network of springs, wells and canals.
3. Rock art in Al Hail region: listed in 2015
The kingdom’s northwestern Al Hail Region is home to several rock art sites. Two of which, located in Jabal Umm Sinman, and the Jabal Al-Manjor and Raat at Shuwaymis, have images engraved within the rock face.
According to Unesco, the inscriptions – detailing the lives of ancestors of today's Arab population – were made from items such as stone hammers and span 10,000 years of history.
4. Historic Jeddah: listed in 2014
There is Jeddah and Al Balad. The latter description, meaning "the town", is what people from Jeddah (or "Jeddawis") use to refer to the Unesco heritage-listed Historic Jeddah, the Gate to Makkah.
Established in seventh century AD and located on the eastern shore of the Red Sea, Historic Jeddah began as both a hub for traders and pilgrims.
It was initially a thriving port and major stopover as part of the Indian Ocean trade routes, while worshippers sea-fared their way to the city on their journey to Makkah, to observe the Hajj pilgrimage.
That history is reflected today with greater Jeddah being one of the kingdom's most multicultural cities.
Historic Jeddah remains a busy marketplace and bustling tourist location.
5. Al Turaif: listed in 2010
This is a site dear to the hearts of Saudi Arabia's people and archaeology buffs.
Located north-west from the kingdom's capital Riyadh, Al Turaif is the original seat of power of Saudi Arabia’s Al Saud family and forms the historic centre of Ad Diriyah region.
It was founded in the 15th century and influenced by the Najdi architectural style. Visitors can still see remnants of Al Turaif's historical mudbrick houses and walk through its labyrinthine alleyways.
6. Hegra: listed in 2008
The crown jewel of Saudi Arabia's spectacular desert site of Al Ula, Hegra is essentially an open-air museum and home to a vast complex of tombs carved by Nabatean tribes, dating back to the first century BC.
Established in 2018, the location – also known as Madain Saleh – became the kingdom’s first Unesco World Heritage Site and its archaeological riches have been compared to Jordan's Petra.
The site will be accessible again to tourists from October, following a June decree from The Royal Commission for Al Ula.
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
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THE BIO
Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place
Job Title: Human resources administrator, Expo 2020 Dubai
First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group
Entrepreneur: Started his own graphic design business
Favourite singer: Avril Lavigne
Favourite travel destination: Germany and Saudi Arabia
Family: Six sisters
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Brief scores:
Manchester United 4
Young 13', Mata 28', Lukaku 42', Rashford 82'
Fulham 1
Kamara 67' (pen),
Red card: Anguissa (68')
Man of the match: Juan Mata (Man Utd)
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
UAE currency: the story behind the money in your pockets
Four reasons global stock markets are falling right now
There are many factors worrying investors right now and triggering a rush out of stock markets. Here are four of the biggest:
1. Rising US interest rates
The US Federal Reserve has increased interest rates three times this year in a bid to prevent its buoyant economy from overheating. They now stand at between 2 and 2.25 per cent and markets are pencilling in three more rises next year.
Kim Catechis, manager of the Legg Mason Martin Currie Global Emerging Markets Fund, says US inflation is rising and the Fed will continue to raise rates in 2019. “With inflationary pressures growing, an increasing number of corporates are guiding profitability expectations downwards for 2018 and 2019, citing the negative impact of rising costs.”
At the same time as rates are rising, central bankers in the US and Europe have been ending quantitative easing, bringing the era of cheap money to an end.
2. Stronger dollar
High US rates have driven up the value of the dollar and bond yields, and this is putting pressure on emerging market countries that took advantage of low interest rates to run up trillions in dollar-denominated debt. They have also suffered capital outflows as international investors have switched to the US, driving markets lower. Omar Negyal, portfolio manager of the JP Morgan Global Emerging Markets Income Trust, says this looks like a buying opportunity. “Despite short-term volatility we remain positive about long-term prospects and profitability for emerging markets.”
3. Global trade war
Ritu Vohora, investment director at fund manager M&G, says markets fear that US President Donald Trump’s spat with China will escalate into a full-blown global trade war, with both sides suffering. “The US economy is robust enough to absorb higher input costs now, but this may not be the case as tariffs escalate. However, with a host of factors hitting investor sentiment, this is becoming a stock picker’s market.”
4. Eurozone uncertainty
Europe faces two challenges right now in the shape of Brexit and the new populist government in eurozone member Italy.
Chris Beauchamp, chief market analyst at IG, which has offices in Dubai, says the stand-off between between Rome and Brussels threatens to become much more serious. "As with Brexit, neither side appears willing to step back from the edge, threatening more trouble down the line.”
The European economy may also be slowing, Mr Beauchamp warns. “A four-year low in eurozone manufacturing confidence highlights the fact that producers see a bumpy road ahead, with US-EU trade talks remaining a major question-mark for exporters.”
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Secret Nation: The Hidden Armenians of Turkey
Avedis Hadjian, (IB Tauris)
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BACK%20TO%20ALEXANDRIA
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Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
Sholto Byrnes on Myanmar politics
The line up
Friday: Giggs, Sho Madjozi and Masego
Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh
Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com
Company profile: buybackbazaar.com
Name: buybackbazaar.com
Started: January 2018
Founder(s): Pishu Ganglani and Ricky Husaini
Based: Dubai
Sector: FinTech, micro finance
Initial investment: $1 million