• A painted green line guides visitors to all the best sights in Nantes.
    A painted green line guides visitors to all the best sights in Nantes.
  • The Manny building in Nantes is also a pubic work of art. Photo: Martin Argyroglo
    The Manny building in Nantes is also a pubic work of art. Photo: Martin Argyroglo
  • Reimagined storefront signs by local artists in Nantes. Photo: Le Voyage a Nantes
    Reimagined storefront signs by local artists in Nantes. Photo: Le Voyage a Nantes
  • The Art Nouveau restaurant La Cigale in Nantes. Photo: Le gout et les couleurs / LVAN
    The Art Nouveau restaurant La Cigale in Nantes. Photo: Le gout et les couleurs / LVAN
  • Place Graslin in Nantes. Photo: Franck Tomps / LVAN
    Place Graslin in Nantes. Photo: Franck Tomps / LVAN
  • Nantes offers botanical gardens, free public artworks and an entirely walkable centre. Photo: Ville de Nantes
    Nantes offers botanical gardens, free public artworks and an entirely walkable centre. Photo: Ville de Nantes
  • A mechanical sloth at Les machines de l'Ile.
    A mechanical sloth at Les machines de l'Ile.
  • Public art installations are everywhere in Nantes. Photo: Nathalie Talec - Le Voyage a Nantes 2020
    Public art installations are everywhere in Nantes. Photo: Nathalie Talec - Le Voyage a Nantes 2020
  • Nantes doesn't shy away from its past, but shines a light on its slave-trading history as a warning for the future. Photo Franck Tomps / LVAN
    Nantes doesn't shy away from its past, but shines a light on its slave-trading history as a warning for the future. Photo Franck Tomps / LVAN
  • An artist designed storefront sign in Nantes. Photo: Hayley Skirka
    An artist designed storefront sign in Nantes. Photo: Hayley Skirka
  • Fountains and spires are commonplace in Nantes.
    Fountains and spires are commonplace in Nantes.
  • The Heron Tree will be part of The Extraordinary Garden.
    The Heron Tree will be part of The Extraordinary Garden.
  • Turrets and moats surround the Chateau des ducs de Bretagne.
    Turrets and moats surround the Chateau des ducs de Bretagne.
  • A mechanical spider that can carry six passengers at Les machines de l'Ile.
    A mechanical spider that can carry six passengers at Les machines de l'Ile.
  • Look up as you walk the Green Line to see more interesting details around Nantes.
    Look up as you walk the Green Line to see more interesting details around Nantes.
  • Wander narrow side streets where ancient carvings above doorways depict former home owners and the city's residents.
    Wander narrow side streets where ancient carvings above doorways depict former home owners and the city's residents.
  • A peaceful moment in Nantes.
    A peaceful moment in Nantes.

On the right lines in Nantes: giant sculptures, fantastical gardens and ancient castles


Hayley Skirka
  • English
  • Arabic

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.

Visitors to The Heron Tree will be able to fly in a basket under the bird's wing. Photo: Jean-Dominique Billaud/LVAN
Visitors to The Heron Tree will be able to fly in a basket under the bird's wing. Photo: Jean-Dominique Billaud/LVAN

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

Les Machines de l'Ile's Grand Elephant and retro carousel have helped put Nantes on the tourist trail. Photo: Franck Tomps / LVAN
Les Machines de l'Ile's Grand Elephant and retro carousel have helped put Nantes on the tourist trail. Photo: Franck Tomps / LVAN

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.

Nantes's Green Line is a 12km walking trail that winds through the French city's main highlights. Photo: Le Voyage a Nantes
Nantes's Green Line is a 12km walking trail that winds through the French city's main highlights. Photo: Le Voyage a Nantes

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

The Chateau des Ducs de Bretagne is filled with Nantes history. Photo: P Piron / LVAN
The Chateau des Ducs de Bretagne is filled with Nantes history. Photo: P Piron / LVAN

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.

Passage de Pommery in Nantes is one of Europe's oldest covered shopping promenades. Photo: Franck Tomps / LVAN
Passage de Pommery in Nantes is one of Europe's oldest covered shopping promenades. Photo: Franck Tomps / LVAN

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

Nantes doesn't shy away from its past, but shines a light on its slave-trading history as a warning for the future. Photo Franck Tomps / LVAN
Nantes doesn't shy away from its past, but shines a light on its slave-trading history as a warning for the future. Photo Franck Tomps / LVAN

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.

'Eloge de la transgression' is one of hundreds of artworks, all open to the public, in Nantes. Photo: M Argyroglo / LVAN
'Eloge de la transgression' is one of hundreds of artworks, all open to the public, in Nantes. Photo: M Argyroglo / LVAN

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.

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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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The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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COMPANY%20PROFILE
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Find the right policy for you

Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.

Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.

Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.

Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.

If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.

Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.

Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”

Results

6.30pm: Madjani Stakes Group 2 (PA) Dh97,500 (Dirt) 1,900m, Winner: RB Frynchh Dude, Pat Cosgrave (jockey), Helal Al Alawi (trainer)

7.05pm: Maiden (TB) Dh82,500 (D) 1,400m, Winner: Mnasek, Dane O’Neill, Doug Watson.

7.40pm: Maiden (TB) Dh82,500 (D) 1,600m, Winner: Grand Dubai, Sandro Paiva, Ali Rashid Al Raihe.

8.15pm: Handicap (TB) Dh87,500 (D) 2,200m, Winner: Meqdam, Sam Hitchcock, Doug Watson.

8.50pm: Dubai Creek Mile Listed (TB) Dh132,500 (D) 1,600m, Winner: Thegreatcollection, Pat Cosgrave, Doug Watson.

9.25pm: Conditions (TB) Dh120,000 (D) 1,900m, Winner: Sanad Libya, Richard Mullen, Satish Seemar.

10pm: Handicap (TB) Dh92,500 (D) 1,400m, Winner: Madkhal, Adrie de Vries, Fawzi Nass.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
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MATCH INFO

Tottenham Hotspur 0 Everton 1 (Calvert-Lewin 55')

Man of the Match Allan (Everton)

Updated: September 29, 2022, 9:22 AM