• Interactive artwork, One Two Three Swing!, by Superflex, at Desert X AlUla 2020. Photo: Conor McCann and Paris Verra
    Interactive artwork, One Two Three Swing!, by Superflex, at Desert X AlUla 2020. Photo: Conor McCann and Paris Verra
  • Maraya reflects the spectacular landscape and unmatched heritage of AlUla. Photo: Fayez Nureldine/ AFP / Getty Images
    Maraya reflects the spectacular landscape and unmatched heritage of AlUla. Photo: Fayez Nureldine/ AFP / Getty Images
  • Appreciating the terrain of AlUla from a different perspective. Photo: Royal Commission for AlUla
    Appreciating the terrain of AlUla from a different perspective. Photo: Royal Commission for AlUla
  • The Tomb of Lihyan Son of Kuza, Hegra’s largest tomb, is approximately 21 metres tall. Photo: Leo Morgan / Alamy Stock Photo
    The Tomb of Lihyan Son of Kuza, Hegra’s largest tomb, is approximately 21 metres tall. Photo: Leo Morgan / Alamy Stock Photo
  • Illustrated map of AlUla. Photo: Amy Elena Nash / Assouline
    Illustrated map of AlUla. Photo: Amy Elena Nash / Assouline
  • Overlooking the pool, Tama at Habitas serves dishes prepared with local ingredients and spices. Photo: Habitas AlUla / Kleinjan Groenewald
    Overlooking the pool, Tama at Habitas serves dishes prepared with local ingredients and spices. Photo: Habitas AlUla / Kleinjan Groenewald
  • Habitas AlUla hosts performances by local percussionists, who share the art of traditional folklore drum circles. Photo: Habitas AlUla / Kleinjan Groenewald
    Habitas AlUla hosts performances by local percussionists, who share the art of traditional folklore drum circles. Photo: Habitas AlUla / Kleinjan Groenewald
  • A polo match at AlUla Habitas. Photo: Sam Churchill
    A polo match at AlUla Habitas. Photo: Sam Churchill
  • Canyon Villa at Habitas AlUla, nestled in the Ashar Valley. Photo: Kleinjan Groenewald / Habitas AlUla
    Canyon Villa at Habitas AlUla, nestled in the Ashar Valley. Photo: Kleinjan Groenewald / Habitas AlUla
  • The citrus grown in the AlUla Oasis includes Helou lemons, Jaffa oranges, Succari oranges, torounge, Boussora oranges and clementines. Photo: Royal Commission for AlUla
    The citrus grown in the AlUla Oasis includes Helou lemons, Jaffa oranges, Succari oranges, torounge, Boussora oranges and clementines. Photo: Royal Commission for AlUla
  • Colourful hot-air balloons dot AlUla’s skies during Winter at Tantora. Photo: Royal Commission for AlUla
    Colourful hot-air balloons dot AlUla’s skies during Winter at Tantora. Photo: Royal Commission for AlUla
  • Rashed AlShashai’s A Concise Passage, on display at Desert X AlUla 2020, allowed viewers to enter the artwork. Photo: Lance Gerber / Desert X AlUla
    Rashed AlShashai’s A Concise Passage, on display at Desert X AlUla 2020, allowed viewers to enter the artwork. Photo: Lance Gerber / Desert X AlUla
  • Delicious spread at AlNakheel Cafe in Old Town AlUla. Photo: Royal Commission for AlUla
    Delicious spread at AlNakheel Cafe in Old Town AlUla. Photo: Royal Commission for AlUla
  • The archaeological site of Hegra has existed nearly undisturbed for 2,000 years. Photo: Tuul and Bruno Morandi / Alamy Stock Photo
    The archaeological site of Hegra has existed nearly undisturbed for 2,000 years. Photo: Tuul and Bruno Morandi / Alamy Stock Photo
  • The orange trees benefit from the shade of the palm trees, allowing them to flourish. Photo: Royal Commission for AlUla
    The orange trees benefit from the shade of the palm trees, allowing them to flourish. Photo: Royal Commission for AlUla
  • A visit to the AlUla Old Town Market is to step back in time a thousand years, to the days of merchants and the historic trade routes. Photo: Royal Commission for AlUla
    A visit to the AlUla Old Town Market is to step back in time a thousand years, to the days of merchants and the historic trade routes. Photo: Royal Commission for AlUla
  • Quaint haven among rows of palms. Photo: Royal Commission for AlUla
    Quaint haven among rows of palms. Photo: Royal Commission for AlUla

AlUla's mystery and ancient beauty showcased in Assouline's new travel tome


Hayley Skirka
  • English
  • Arabic

Luxury publisher Assouline has released a new travel book on Saudi Arabia’s ancient oasis city.

AlUla Ever, available across the GCC as of Thursday, is the latest addition to Assouline’s Travel Series.

Written by French journalist Jerome Garcin, the book is designed to give readers a front-row seat to AlUla’s palm-lined oases, Unesco-listed treasures and desert-surrounded abodes. A vast collection of original photographs in the book showcase the destination’s rock-strewn landscapes and dune-filled vistas.

There’s also a focus on AlUla’s vibrant arts and culture scene, including dazzling images of Maraya Concert Hall, the world’s largest mirrored building.

AlUla's desert comes alive with events throughout the year. Photo: Royal Commission for AlUla
AlUla's desert comes alive with events throughout the year. Photo: Royal Commission for AlUla

A fusion of old and new, AlUla is a luxury destination where culture and history combine with modernity and innovation. Having only recently opened to international visitors, the ancient region spans some 200,000 years of human history. This new book gives travellers the chance to see what’s in store in the district that is part of north-western Saudi Arabia’s Madinah province.

Tracing the sands of time over each civilisation that has touched this place, the book highlights several of AlUla’s well-preserved monuments that will appeal to history-seeking travellers.

It highlights Hegra, Saudi Arabia’s first Unesco World Heritage Site, and Jabal Ikmah, the world’s largest open-air library that’s filled with hundreds of centuries-old inscriptions, carved on to golden stone. The site was recently inscribed on Unesco's Memory of the World list.

AlUla Old Town also stars in the book. Consisting of a labyrinth of narrow streets lined with mud-brick buildings that were inhabited from around the 12th century until the 1980s, the town has been carefully preserved, restored and renovated, and now welcomes travellers to visit.

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Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

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

Ultra processed foods

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;

- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,

- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

The biog

Age: 19 

Profession: medical student at UAE university 

Favourite book: The Ocean at The End of The Lane by Neil Gaiman

Role model: Parents, followed by Fazza (Shiekh Hamdan bin Mohammed)

Favourite poet: Edger Allen Poe 

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

Updated: August 03, 2023, 11:37 AM