At first glance, the salmon-coloured building of Zincirli Han inside Istanbul’s Grand Bazaar appears relatively modern when compared to its surroundings. But pay closer attention and the signs of an ancient structure become apparent.
The depression in the marble steps from centuries of use, the central open-air courtyard with cobbled flooring and a marble fountain, the arched corridors and doors – all point to a building from a bygone era.
The two-storey Zincirli Han was once a bustling Turkish merchant inn dating to the early 18th century. Today, it is home to a tea house, carpet store, jewellery shop, other businesses, workshops and several cats.
Zincirli Han is also a favourite hangout of Aysenur Altan, an Istanbul local and creator of the popular YouTube channel Turkish Food Travel.
“After the crowds and chaos of Grand Bazaar, Zincirli Han is a secret, quiet place to sit and relax,” says Altan. “I order tea from the teahouse, find a nice spot to sit on the upper level and watch the cats."
The history of these complexes – known as hans in Turkish and caravanserais across the region – is about five centuries old.
With the start of the construction of Istanbul’s covered market in 1455 (what has become today's Grand Bazaar), the Ottoman rulers and officials of the time built many inns around the market.
These provided visiting professionals a place to stay, but the hans also served as a warehouse for merchants' goods, an office space for traders and a workshop for craftsmen.
The layout of a han was typically rectangular or square, with a central open-air courtyard with a fountain and trees, and a building consisting of two or three storeys.
The ground level was used for storing goods, as well as a rest area for the transport animals, mainly horses, donkeys and camels. The rooms on the first and second storeys were used as accommodation, offices and workshops.
They were built in the rich Ottoman architectural traditions prevalent at the time. Some of these features – such as the arched corridors, doors and windows, as well as the dome-shaped ceilings – can still be seen today, although several of these historic inns have now been renovated.
They are either occupied in their original construction or after renovation, like in the case of Zincirli Han.
Zincir in Turkish means chain and so, back in the day, Zincirli Han may have been involved with the metal chains trade, as many hans were focused on a particular trade or craft and derived their name from it.
“Hans provide a glimpse into how trade and commerce was conducted during Ottoman times,” says Altan.
Lisa Morrow, author of Istanbul 50 Unsung Places, is fascinated by these merchant inns.
“When you enter the courtyard of one, you walk into a world separate from the streets outside," Morrow says.
Right outside the Spice Bazaar is Beta Yeni Han, where it is believed coffee was first processed and traded in Istanbul. Its foundations were laid in the early 17th century and even today the coffee shop has a roasting oven from Ottoman times.
It has also been renovated, retaining its character and ancient structure, and reopened for business in 2019 with nearly a dozen establishments, including a teahouse, spice store and chocolate shop.
Less than a 10-minute walk from Beta Yeni Han is Kurkcu Han. It's easy to mistake this for another local market, as it has a handful of small shops at ground level selling a wide range of household items, home furnishings and clothes.
But this two-storey han, while extensively renovated, is the oldest surviving one in the city, with its original construction completed in 1467.
Nowadays, Kurkcu Han is famous for being a knitters' paradise, with a wide variety of yarn and other craft paraphernalia sold cheaply here.
The largest surviving han in Istanbul is Buyuk Valide Han. Founded in 1651, it is said to have consisted of nearly 400 rooms at the end of the 18th century.
Although today it is in poor shape, it retains its original architecture and some of its ground-floor rooms are used as shops, while the upper level is used for workshops by craftsmen.
Buyuk Valide Han is known for having some of the best views of Istanbul, which can be accessed either from its rooftop or from the balcony of the tiny cafe that operates from one of the first-storey rooms.
It has also made a starring appearance in the 2012 James Bond movie Skyfall, in which it appeared in a dramatic motorcycle chase scene.
In the same vicinity is Buyuk Yeni Han, the second-largest surviving han in the city, completed in 1764. It is one of Morrow’s favourite hans.
“It doesn’t look like much, but it contains such a wealth of artistry,” she says. “This is where copper and silversmiths produce gloriously decorative yet practical items.”
While there has been a rise in interest in hans, there are also concerns about their conditions.
“Some are in a really bad shape,” Altan says. “Even after the authorities step in, renovations can be complicated and take a lot of time."
No matter what shape they're in, though, entering one of these ancient inns still creates the feeling of travelling back in time.
“I feel like I’m wandering through history,” says Altan.
Morrow agrees: “They are treasuries filled with skill, tradition and continuity."
RESULTS
Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)
Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)
Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)
Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)
Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)
Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)
Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)
Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)
Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)
Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)
Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)
Company%20Profile
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The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
COMPANY%20PROFILE
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KILLING OF QASSEM SULEIMANI
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
GROUPS
Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)
Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
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The Gentlemen
Director: Guy Ritchie
Stars: Colin Farrell, Hugh Grant
Three out of five stars
WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
The%20specs
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Quick%20facts
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Killing of Qassem Suleimani
MORE ON TURKEY'S SYRIA OFFENCE
RESULTS
6.30pm Handicap (TB) $68,000 (Dirt) 1,200m
Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)
7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m
Winner Dubai Future, Frankie Dettori, Saeed bin Suroor
7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m
Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard
8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m
Winner Secret Ambition, Tadhg O’Shea, Satish Seemar
9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m
Winner Topper Bill, Richard Mullen, Satish Seemar
9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m
Winner Man Of Promise, William Buick, Charlie Appleby
SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP5
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The%20specs
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Honeymoonish
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The specs: 2019 Mercedes-Benz C200 Coupe
Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km
RESULTS
Men
1 Marius Kipserem (KEN) 2:04:04
2 Abraham Kiptum (KEN) 2:04:16
3 Dejene Debela Gonfra (ETH) 2:07:06
4 Thomas Rono (KEN) 2:07:12
5 Stanley Biwott (KEN) 2:09:18
Women
1 Ababel Yeshaneh (ETH) 2:20:16
2 Eunice Chumba (BRN) 2:20:54
3 Gelete Burka (ETH) 2:24:07
4 Chaltu Tafa (ETH) 2:25:09
5 Caroline Kilel (KEN) 2:29:14
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now