In 2027, the world's greatest "urban tree" will take root in a magical garden at the heart of a black granite quarry in France, about 50 kilometres from the Atlantic Ocean.
Towering 35 metres in the air and with 22 branches, The Heron Tree will be home to birds, ants, sloths, caterpillars, hummingbirds, spiders, butterflies and geese. But this is no ordinary tree.
The animals that live on its leaves and among its roots will be mechanical creatures that visitors can interact with. From chameleons you can ride on, to caterpillars that need a driver, and passenger-operated spiders or birds that carry people in baskets attached to their wings, the tree's animals and topiary will be crafted from thousands of tonnes of steel.
The fantastical project is being brought to life at The Extraordinary Garden — a place that's already home to walking paths, a 25-metre high waterfall and several viewpoints. All this is the work of Les Machines de l'Ile, a company that's been largely responsible for giving Nantes’s old docks a new lease of life. It's also been a key player in the capital of the Pays de la Loire region's move to shake off its 20th-century scars and craft a name for itself as a revitalised, creative and cultural metropolis.
About a two-hour train ride from Paris, Nantes was as at the heart of the French Resistance during Second World War and suffered badly for it. It was also separated from Brittany — a region it was once the capital of, and has never returned to the fold. With its relatively short-lived success as a shipbuilding hub in the 1950s and 1960s, the city began to heal its war wounds, but just as it was recovering, it was hit hard by global restructuring in the 1970s. Unemployment rates rocketed when Nantes’s last major shipbuilding site closed in 1986.
But the city is experiencing a renaissance and Les Machines de l'Ile's imaginative works have been a fundamental driver in the distinct change of pace in this now vibrant city.
Fantastical steampunk: from shipbuilding to mammoth-sized sculptures
The Heron Tree aside, the geniuses at the mechanical works company are also responsible for Nantes’s biggest tourist draw — The Grand Elephant. Located opposite the Loire river, this four-storey high mechanical mammal carries up to 50 people at once inside an eight-metre-wide body. Based on the writings of Jules Verne, author of Twenty Thousand Leagues Under the Sea and Nantes’s most famous literary son, the elephant found its home in the city in 2007 and attracts visitors from across France and beyond.
A whopping 21 metres in length, the steampunk-style creature is made of 49 metric tonnes of steel and wood, and trundles along a repurposed warehouse, spraying water out of its mechanical trunk. It is in Ile de Nantes, the area hardest hit when the city’s shipbuilding works ceased. This area has since evolved into Nantes’s cultural hub, and is home to some of the most popular stops on the city’s Green Line walking tour.
Stretching over 12km, the Green Line is a year-round trail that leads visitors around Nantes's best attractions. Taking in cultural elements, tourist sites, major monuments and plenty of hidden treasures, it highlights everything the port city has to offer.
The island is a good place to start the tour as it's also where you'll find Le Carrousel des Mondes Marins, another engineering marvel by Machines de l'Ile. This 25-metre high, three-tier grand carousel is an intricate merry-go-round filled with sea sculptures that takes riders on a whimsical journey over the ocean, with nostalgic nods to the past.
A basketball "tree" designed to allow several people to shoot hoops at once, a contemporary arts venue housed in an abandoned 1940s hangar, zigzagging zebra crossings and giant white head sculptures are also to be found while walking the line in this district. As it leads towards the Manny building, named after the woolly mammoth in Ice Age, passers-by can stop and listen to Air — a public work by sculptor and musician Rolf Julius that combines the sounds of clinking metal and distant bird song.
Walking the green line
In the historic old city, follow the painted streak through a medieval cavern of cobbled streets and spire-topped cathedrals, leading visitors to the Chateau des Ducs de Bretagne — perhaps Nantes's most important building. Seven towers make up this turret-decorated castle, which was the former residence of the Dukes of Brittany and Anne of Brittany — the only woman who was ever Queen of France twice.
Further west, the line leads to Graslin, Nantes’s most opulent neighbourhood and a spot that's visible from almost anywhere in the city thanks to the tall white spire of its Basilique Saint-Nicolas — a neo-Gothic church that dates back to 1854.
Known for its upscale restaurants, boutique-filled streets and monumental fountains, this is also where you'll find Passage Pommeraye, one of Europe’s most beautiful covered arcades, which were a precursor for today’s shopping malls. Built in 1843, the flamboyant building has an elaborate staircase, ornate cherubs, statues and a maze of gilded galleries.
At the end of the arcade, on the lower floor, is Maison Georges Larnicol, one of the city’s most famous biscuiterie chocolateries. Famed for its gateau nantais, an almond cake that's a Nantes speciality, the store is also to blame for the irresistible sweet scent of pastries that wafts through the passageway.
Nantes is a city that’s known for its sweet tooth, so it’s no surprise to find a long list of desserts on the menu at nearby La Cigale, a brasserie and listed historic monument famed for its Art Nouveau interiors. A former rendezvous spot for Surrealist artists such as Andre Breton and Jacques Prevert, a visit here is akin to stepping back into a slice of French bourgeois history.
Just across the courtyard, you'll see L'Univers Cafe, one of the oldest bars in Nantes. Having opened as a speakeasy jazz lounge in 1852, it still hosts regular performances. Visit at aperitif hour when seating spills out towards the Place Graslin, giving visitors a front-row seat in the shadow of the Pantheon-like neoclassical Graslin Theatre and its eight Corinthian columns.
A few steps away is the century-old Kartoza, Nantes’s oldest cinema, and Oceania l'Hotel de France Nantes, an 18th-century private mansion that now offers elegant lodgings in the heart of the district for travellers who want to linger here a while longer.
Shining a light on the past as a lesson for the future
Perhaps one of the most important stops on Nantes's Green Line is the plant-covered walkway on Quai de Loire. Created by Krzysztof Wodiczko as a memorial to the abolition of slavery, it acknowledges the city's role as France’s biggest slave-trading port.
Shining a light on the city’s shadowy past, when an estimated 500,000 Africans were ferried to the Americas involuntarily, it consists of 2,000 commemorative plaques inlaid with the names of the ships that departed from Nantes with captives on board. These have been laid within a meditative promenade marked with quotes on the subject of slavery. The hauntingly beautiful site is the only memorial of its kind in Europe, and is designed to keep the memory of the past alive, and serve as a warning for the future.
In Cours Cambronne park, wander through private courtyards in one of Nantes's most affluent residential areas. Stop to take in the Eloge de la transgression, a quirky sculpture by artist Philippe Ramette that depicts a schoolgirl climbing on to an empty pedestal. Or is she climbing off? It's apparently all a matter of perspective. Whichever way you see it, it’s obvious to all that the hundreds of freely accessible public artworks in Nantes are a key part of its redevelopment.
Other highlights dotted along the line include Nymphea, a video projected artwork that floats on the surface of the canal; Le Temps, where artist Flora Moscovici has transformed a 15th-century chimney into a pastel dipped artwork, and Metre a Ruban, a supersized measuring tape by French artist Lilian Bourgeat. Families will enjoy a visit to Aire de Jeux, where a bamboo sea monster acts as a playground, and the creature’s giant tongue is a fully-functioning slide.
And as you wander the line, remember not to simply look down. One of the most beautiful aspects of this trail is that there’s something to see at every turn, large or small. A concealed micro-tropical garden blooms with palm trees, cacti and flowers in an alleyway off one of the main streets, while historic gargoyles adorn the ledges of terraced houses. Look out for the artist-designed retail signs that hang above the doors of sweet shops, pharmacies and fromageries, and don’t miss the small entrance of an artist-designed three-storey micro home, accessible only by ladders and denoted by a cluster of origami cranes dangling above an ancient passageway.
The Green Line route evolves every year as new exhibitions, street shows and installations are added to it, meaning it's never quite time to draw a line under Nantes. This season, two new permanent artworks opened among the graves of the city's oldest cemetery, which, much like the city's own transformation, has breathed new life into a place that had been all but forgotten.
Four-day collections of TOH
Day Indian Rs (Dh)
Thursday 500.75 million (25.23m)
Friday 280.25m (14.12m)
Saturday 220.75m (11.21m)
Sunday 170.25m (8.58m)
Total 1.19bn (59.15m)
(Figures in millions, approximate)
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20profile
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Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
More from Neighbourhood Watch:
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
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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The Voice of Hind Rajab
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Director: Kaouther Ben Hania
Rating: 4/5
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TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man
Brief scores:
Juventus 3
Dybala 6', Bonucci 17', Ronaldo 63'
Frosinone 0
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
COMPANY%20PROFILE
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Last five meetings
2013: South Korea 0-2 Brazil
2002: South Korea 2-3 Brazil
1999: South Korea 1-0 Brazil
1997: South Korea 1-2 Brazil
1995: South Korea 0-1 Brazil
Note: All friendlies
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
A Cat, A Man, and Two Women
Junichiro Tamizaki
Translated by Paul McCarthy
Daunt Books
Results
Female 49kg: Mayssa Bastos (BRA) bt Thamires Aquino (BRA); points 0-0 (advantage points points 1-0).
Female 55kg: Bianca Basilio (BRA) bt Amal Amjahid (BEL); points 4-2.
Female 62kg: Beatriz Mesquita (BRA) v Ffion Davies (GBR); 10-2.
Female 70kg: Thamara Silva (BRA) bt Alessandra Moss (AUS); submission.
Female 90kg: Gabreili Passanha (BRA) bt Claire-France Thevenon (FRA); submission.
Male 56kg: Hiago George (BRA) bt Carlos Alberto da Silva (BRA); 2-2 (2-0)
Male 62kg: Gabriel de Sousa (BRA) bt Joao Miyao (BRA); 2-2 (2-1)
Male 69kg: Paulo Miyao (BRA) bt Isaac Doederlein (USA); 2-2 (2-2) Ref decision.
Male 77kg: Tommy Langarkar (NOR) by Oliver Lovell (GBR); submission.
Male 85kg: Rudson Mateus Teles (BRA) bt Faisal Al Ketbi (UAE); 2-2 (1-1) Ref decision.
Male 94kg: Kaynan Duarte (BRA) bt Adam Wardzinski (POL); submission.
Male 110kg: Joao Rocha (BRA) bt Yahia Mansoor Al Hammadi (UAE); submission.
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Race card:
6.30pm: Baniyas (PA) Group 2 Dh195,000 1,400m.
7.05pm: Maiden (TB) Dh165,000 1,400m.
7.40pm: Handicap (TB) Dh190,000 1,200m.
8.15pm: Maiden (TB) Dh165,000 1,200m.
8.50pm: Rated Conditions (TB) Dh240,000 1,600m.
9.20pm: Handicap (TB) Dh165,000 1,400m.
10pm: Handicap (TB) Dh175,000 2,000m.
ENGLAND SQUAD
For first two Test in India Joe Root (captain), Jofra Archer, Moeen Ali, James Anderson , Dom Bess, Stuart Broad , Rory Burns, Jos Buttler, Zak Crawley, Ben Foakes, Dan Lawrence, Jack Leach, Dom Sibley, Ben Stokes, Olly Stone, Chris Woakes. Reserves James Bracey, Mason Crane, Saqib Mahmood, Matthew Parkinson, Ollie Robinson, Amar Virdi.
TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
Rating: 4.5/5
PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors