One of the best travel destinations for scuba diving and the world's most studied archipelago is not finished revealing its deep secrets.
Scientists on an expedition in the Galapagos Islands in Ecuador have discovered a thriving coral reef deep below the ocean surface.
The first to be documented inside the archipelago's protected area, the reef is teeming with marine life including pink octopus, squat lobsters, sharks, batfish, rays and more.
Lying at depths of 400 to 600 metres below the surface, it was discovered during an almost month-long expedition called Galapagos Deep 2023 in which scientists explored the protected ocean area in the volcanic islands 1,000km off the coast of Ecuador.
“This is encouraging news. It reaffirms our determination to establish new marine protected areas in Ecuador and to continue promoting the creation of a regional marine protected area in the Eastern Tropical Pacific,” said Antonio Dávalos, Ecuador’s Minister of Environment.
Sailing on research vessel Atlantis, 21 international scientists are using Alvin, one of the world’s first deep-ocean submersibles, to gather data. The vessel can capture high-resolution footage, produce maps and perform photographic surveys on dives of up to 10 hours and at depths of 6,500 metres. It also has two robotic arms, which scientists can use to collect samples.
Cresting the ridge of a submerged volcano, the newly discovered reef stretches over 2km and has given scientists hope that there are more reefs to be explored in what is already one of the world's leading areas of biodiversity.
Undiscovered coral reef gives hope despite climate crisis
Approximately 50-60 per cent of the reef is live, demonstrating that healthy reefs can still thrive at a time when coral is in crisis due to the climate emergency that is causing rising sea temperatures.
“The reefs we’ve found in the last few days have 50-60 per cent live coral in many areas, which is very rare indeed,” said Michelle Taylor, co-lead of the expedition and chairwoman of the Deep Sea Society. "The reef is pristine and teeming with life … This newly discovered reef is potentially an area of global significance — a canary in the mine for other reefs globally — a site we can monitor over time to see how a pristine habitat evolves with our current climate crisis."
Before this discovery, scientists believed that Wellington Reef off Darwin Island was the biggest coral reef in the Galapagos Islands to have survived the impact of El Nino in 1982, the most devastating of the century.
During this equatorial weather phenomenon, strong winds and warm sea-surface temperatures gave rise to heavy rain. It wiped out most of the archipelago's marine iguanas, reduced populations of other creatures and had a huge effect on the region's coral systems, which were bleached from high ocean temperatures.
The discovery of the new reef has led scientists to hypothesise that deep water coral communities could have persisted for centuries in the depths of the Galapagos Marine Reserve.
“The captivating thing about these reefs is that they are very old and essentially pristine, unlike those found in many other parts of the world’s oceans,” said Stuart Banks, senior marine researcher at the Charles Darwin Foundation in the Galapagos Islands.
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ENGLAND SQUAD
Eoin Morgan (captain), Moeen Ali, Jonny Bairstow, Sam Billings, Jos Buttler, Tom Curran, Alex Hales, Liam Plunkett, Adil Rashid, Joe Root, Jason Roy, Ben Stokes, David Willey, Chris Woakes, Mark Wood
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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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Dunki
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The specs: 2019 BMW i8 Roadster
Price, base: Dh708,750
Engine: 1.5L three-cylinder petrol, plus 11.6 kWh lithium-ion battery
Transmission: Six-speed automatic
Power: 374hp (total)
Torque: 570Nm (total)
Fuel economy, combined: 2.0L / 100km
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SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
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Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
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Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5