• Local homes are embellished with frescoes. Photos: Neeta Lal
    Local homes are embellished with frescoes. Photos: Neeta Lal
  • Local residents.
    Local residents.
  • Traditional restaurants pepper cobblestone streets.
    Traditional restaurants pepper cobblestone streets.
  • A revamped residence in Balakhani, where the world’s first modern oil well was dug in 1873.
    A revamped residence in Balakhani, where the world’s first modern oil well was dug in 1873.
  • After a three-year makeover, Balakhani is ready to welcome visitors.
    After a three-year makeover, Balakhani is ready to welcome visitors.
  • The city is awash with colour.
    The city is awash with colour.
  • Open areas are peppered with lush fruit and herb trees.
    Open areas are peppered with lush fruit and herb trees.
  • One of the city's old hammams.
    One of the city's old hammams.
  • Guide Aytan Azimzadeh presenting the 15th-century gum hammam.
    Guide Aytan Azimzadeh presenting the 15th-century gum hammam.
  • One of the city's many new public art installations.
    One of the city's many new public art installations.

Inside the rejuvenated Azerbaijani village of Balakhani


  • English
  • Arabic

From the moment I arrive in Balakhani, a scenic region located 30 minutes by road from the Azerbaijani capital of Baku, I’m bewitched.

What has drawn me here is the area’s rich history — it is where the world’s first modern oil well was dug in 1873. Millions of dollars worth of “black gold” was extracted from here during the oil boom of the late 19th century, setting in motion a chain of events that would not only drive automotive history, but also power Azerbaijan’s economy.

Centuries of oil over-extraction and overall neglect also damaged Balakhani under Soviet rule. Crumbling houses, polluted environs, a lack of civic amenities and poorly maintained architectural heritage marred its beauty. However, after a three-year extensive makeover, the village is now ready to welcome visitors.

The city has been given a colourful makeover. Photo: Neeta Lal
The city has been given a colourful makeover. Photo: Neeta Lal

Everywhere I look, there’s beauty to behold — stunning public art, landscaped gardens, residential homes embellished with colourful frescoes, atmospheric restaurants and charming residents. “You’re the first international journalist to visit Balakhani after its revamp,” local guide Aytan Azimzadeh informs me while showing me around. As we navigate narrow streets, walking on shiny cobblestone pavements, I discover freshly renovated heritage structures.

The first is a 17th-century caravanserai once frequented by camel-riding traders who passed along the Silk Route that cut through here. At a 15th-century gum hammam (sand bath), I feel I have been transported to a sepia-tinted era. The architectural marvel consists of three interconnected parts: the main entry, with a corridor leading to the dressing and storage rooms; a large swimming hall equipped with hot and cold water pools and smaller interconnected rooms.

“Balakhani was famous for its bath culture and we used to have 18 hammams during Medieval times, which gradually fell into disrepair. Almost every neighbourhood had a hammam, all distinct from each other, with unique designs and architectural styles,” Azimzadeh explains.

Some of the settlement’s historic architecture dates back to the 1880s when local landowners who made millions from the oil wells reinvested in beautifying Balakhani. Some of these landowners’ homes still remain intact, reminiscent of times when they splurged to transform their homes into a status symbol.

One of the city's old hammams. Photo: Neeta Lal
One of the city's old hammams. Photo: Neeta Lal

Among Balakhani’s fascinating architecture is a mausoleum built in 1428 and a rejuvenated water storage unit unique to the Absheron Peninsula. “A lot of work has gone into the restoration of historical monuments and to improve the region’s ecology,” I’m informed. Pavements and roads, buildings and houses have all been given a makeover and more than a hundred small enterprises have been set up to promote the region’s handicrafts industry.

Local artists and residents have worked in synergy to transform Balakhani into an open-air gallery. I notice artistic flourishes everywhere — a row of colourful birdhouses here, an eye-catching bronze sculpture of a local hero there, and attractive wall paintings everywhere.

Open areas are peppered with lush fruit and herb trees. Photo: Neeta Lal
Open areas are peppered with lush fruit and herb trees. Photo: Neeta Lal

We move on to an open area peppered with lush fruit and herb trees. More than 100,000 trees and plants (including pomegranate, olive, Eldar pine and grapes) have been planted here to turn Balakhani into a self-sustaining settlement, allowing locals to enjoy local produce while whittling down food miles. I’m next drawn to a thriving plantation brimming with over 120,000 lavender and rosemary plants and 15,000 rose bushes. They were planted to generate employment for farmers and gardeners who continue to nurture and maintain them devotedly.

As my tour comes to an end, I’m invited to sample the local produce at Qovurma restaurant, a bustling eatery run by local women that serves meals buffet-style. An array of dishes behind glass counters greets us as we enter. The food is an olfactory delight and I volley between the various counters, wanting to wolf everything down. However, better sense prevails and after choosing my lunch, I proceed to an alfresco area. Here, we sit and chat while watching life go by in the laidback settlement.

Soon the food arrives. There’s lula kebab, a succulent medley of minced mutton, herbs and spices squeezed around a skewer and barbecued; translucent lavash bread; and a fragrant lamb pulao with melting meat and caramelised onions, its umami offset with raisins and apricots. All is washed down with a Cornelian cherry compote, the ambrosial sweet beverage integral to Azerbaijan’s cuisine.

“Everyone from the villagers to the mayor’s office put in enormous efforts to restore the village’s former beauty and its place in history,” says my guide, as I muse on how magic can happen if local residents are treated as stakeholders in government planning initiatives.

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

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 10 Questions
  • Is there a God?
  • How did it all begin?
  • What is inside a black hole?
  • Can we predict the future?
  • Is time travel possible?
  • Will we survive on Earth?
  • Is there other intelligent life in the universe?
  • Should we colonise space?
  • Will artificial intelligence outsmart us?
  • How do we shape the future?
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Match info

Uefa Nations League Group B:

England v Spain, Saturday, 11.45pm (UAE)

Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

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The specs

Engine: 4-litre twin-turbo V8

Transmission: nine-speed

Power: 542bhp

Torque: 700Nm

Price: Dh848,000

On sale: now

Without Remorse

Directed by: Stefano Sollima

Starring: Michael B Jordan

4/5

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

Schedule:

Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

ENGLAND SQUAD

Goalkeepers: Jack Butland, Jordan Pickford, Nick Pope 
Defenders: John Stones, Harry Maguire, Phil Jones, Kyle Walker, Kieran Trippier, Gary Cahill, Ashley Young, Danny Rose, Trent Alexander-Arnold 
Midfielders: Eric Dier, Jordan Henderson, Dele Alli, Jesse Lingard, Raheem Sterling, Ruben Loftus-Cheek, Fabian Delph 
Forwards: Harry Kane, Jamie Vardy, Marcus Rashford, Danny Welbeck

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

The years Ramadan fell in May

1987

1954

1921

1888

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

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Updated: November 10, 2022, 5:51 AM