Shaded by a 1,300-year-old Hindu temple, I peered into the Indian Ocean imagining the fury unleashed here in Tamil Nadu by the 2004 Boxing Day tsunami. For all their destruction, those waves left behind one extraordinary, puzzling gift.
Excited archaeologists soon swarmed this coastal town of Mahabalipuram, 50km south of Chennai. They studied ancient structures in the ocean sand revealed by the tsunami, hoping these remains may be part of the legendary underwater temples of the 1,200-year-old Pallava dynasty.
The puzzle of those subsea temples remains unsolved. But one sits above the ocean, and the Unesco World Heritage site and tourist attraction recently became India's first “green energy archaeological site”.
Late last year, Indian authorities revealed the temple is fully powered by solar energy. Known as Mahabalipuram Shore Temple, it is the very same building that shielded me from the fierce Tamil Nadu sun as I stared seaward.
An array of green technology was installed at this site during a joint project by NGO Hand in Hand India and the Renault Nissan Technology and Business Centre India. Three solar energy plants now power this site, including its reverse osmosis facility. Due to that facility, tourists visiting this magnificent temple, which is surrounded by lawns and abutting the beach, can now get free drinking water from three separate kiosks.
Travellers can easily access Mahabalipuram from Chennai. Etihad Airways, Indigo and Air Arabia all have direct flights from Abu Dhabi to the capital of Tamil Nadu, which has a population of more than 10 million. From downtown Chennai, it took me 90 minutes by taxi to reach Mahabalipuram.
Follow my lead and pause along the way at another seaside attraction, Krishanankaranai. It has a cluster of temples and monuments dating back more than 1,000 years, which were also revealed by the tsunami. I was awed by the size and ancient Tamil inscriptions of the Tsunami Stone, a colossal slab tossed by the waves and now stands tall in Krishanankaranai.
Some of these sites may be linked to Shore Temple and the similarly mysterious Pallava kingdom. This dynasty commanded a swathe of southern India, between the fourth and ninth centuries, although its origins remain hotly debated. What is beyond dispute is the grandeur of the many marvels it built at Mahabalipuram.
Uncovering treasures of the Pallava kingdom
Before visiting Shore Temple, I ventured a short distance inland to the sprawling remains of a former Pallava settlement. Although this kingdom was ruled from Kancheepuram, about 50km to the east, the Pallavas developed Mahabalipuram into a prosperous seaport.
I was impressed by the skilful craftsmanship and obvious manpower represented by the many monuments carved into, or out of, rock more than a millennia ago. Olakkannesvara Temple sits high on an outcrop. From its lofty perch, I looked down on almost a dozen more attractive stone temples, including Krishna Mandapam and Adivaraha, Mahishasura Mardini and Varaha caves.
Each was overshadowed, however, by the wondrous Arjuna’s Penance. This towering rock face, about 13 metres tall and 29 metres wide, is embellished by more than 100 bas-reliefs depicting animals, warriors and deities. Fascinated to learn more about the artistic splendour of Mahabalipuram, I bought a book on its history from a vendor outside Arjuna’s Penance.
It explained that the rulers of Pallava were passionate patrons of the arts. In particular, they were enamoured with the rock-cut glory of the Ajanta Caves in the Indian state of Maharashtra, where more than a dozen spectacular Buddhist structures are carved into cliffs.
Mahabalipuram may not be nearly as famous as Ajanta, either within India or abroad, but its rock monuments are among the most dazzling historical sites I’ve witnessed across many visits to this giant nation. And the mystery of the Shore Temple, and the Pallava’s seven underwater shrines, only heightens the allure of Mahabalipuram.
I was free to wander around and inside Shore Temple, a granite structure made up of two sanctums. At its core is a multi-tiered tower, intended to resemble a pyramid, which is in fine condition considering its age and the ravages of the adjacent ocean.
It was constructed by Pallavan king Rajasimha and is one of southern India’s oldest religious structures. All around me, visitors queued to pose for photos in front of this marvel. Shore Temple is so distinctive that it even caught the gaze of Marco Polo. The legendary Italian explorer visited Mahabalipuram in the late 13th century and wrote accounts of this lively port. He also contributed to an ongoing mystery by describing what he called seven tremendous “pagodas” on the seafront.
More than 700 years later, scientists are still trying to locate the other six structures that complete this set, alongside Shore Temple. They’re widely believed to have been consumed by the ocean. Perhaps one day the sea will reveal them once more. Until then, Shore Temple is emerging as a unique tourist attraction not just thanks to this intrigue, and the brilliance of its architecture, but its new clean and green makeover.
Company%20profile
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
More coverage from the Future Forum
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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
The specs
Price, base / as tested Dh12 million
Engine 8.0-litre quad-turbo, W16
Gearbox seven-speed dual clutch auto
Power 1479 @ 6,700rpm
Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
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Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
Florida: The critical Sunshine State
Though mostly conservative, Florida is usually always “close” in presidential elections. In most elections, the candidate that wins the Sunshine State almost always wins the election, as evidenced in 2016 when Trump took Florida, a state which has not had a democratic governor since 1991.
Joe Biden’s campaign has spent $100 million there to turn things around, understandable given the state’s crucial 29 electoral votes.
In 2016, Mr Trump’s democratic rival Hillary Clinton paid frequent visits to Florida though analysts concluded that she failed to appeal towards middle-class voters, whom Barack Obama won over in the previous election.
UAE currency: the story behind the money in your pockets
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Tuesday's fixtures
Kyrgyzstan v Qatar, 5.45pm
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Top goalscorers in Europe
34 goals - Robert Lewandowski (68 points)
34 - Ciro Immobile (68)
31 - Cristiano Ronaldo (62)
28 - Timo Werner (56)
25 - Lionel Messi (50)
*29 - Erling Haaland (50)
23 - Romelu Lukaku (46)
23 - Jamie Vardy (46)
*NOTE: Haaland's goals for Salzburg count for 1.5 points per goal. Goals for Dortmund count for two points per goal.
Company profile
Company name: Dharma
Date started: 2018
Founders: Charaf El Mansouri, Nisma Benani, Leah Howe
Based: Abu Dhabi
Sector: TravelTech
Funding stage: Pre-series A
Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs
What is a robo-adviser?
Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.
These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.
Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.