The outline of two large houses, which may have been merchants' homes, on Al Sinniyah Island. Photo: Umm Al Quwain Department of Tourism and Archaeology
The outline of two large houses, which may have been merchants' homes, on Al Sinniyah Island. Photo: Umm Al Quwain Department of Tourism and Archaeology
The outline of two large houses, which may have been merchants' homes, on Al Sinniyah Island. Photo: Umm Al Quwain Department of Tourism and Archaeology
The outline of two large houses, which may have been merchants' homes, on Al Sinniyah Island. Photo: Umm Al Quwain Department of Tourism and Archaeology

Oldest pearling town in the Arabian Gulf discovered in Umm Al Quwain


John Dennehy
  • English
  • Arabic

The oldest pearling town in the Arabian Gulf has been discovered in Umm Al Quwain.

Announcing the major find on Monday, the Umm Al Quwain Department of Tourism and Archaeology said digs at the site this year have yielded evidence of a thriving more than 1,300-year-old settlement that predates the rise of Islam — with hundreds of houses and several thousand people.

The landmark discovery was made on Al Sinniyah Island, close to the ancient monastery found last year, and it is now believed the monks made their home next to this major pearling settlement.

It sheds light on the harsh life of the pearl trade, how these early communities were plugged into global trade networks and poses questions as to why monks chose to set up their monastery so close.

It was a town like the coal mining towns of the Welsh valleys or Detroit’s car industry. It was big and important
Prof Timothy Power,
United Arab Emirates University

“This is a discovery of major significance for the history of Umm Al Quwain, the UAE and the wider Arabian Gulf,” said Sheikh Majid bin Saud Al Mualla, chairman of the emirate’s Department of Tourism and Archaeology.

“Pearling has been an essential part of our livelihood and our heritage for over 7,000 years, and some of the earliest known evidence of pearling comes from Neolithic graves in Umm Al Quwain,” said Sheikh Majid.

“For the first time, we have the opportunity to study a pearling town from over 1,300 years ago.”

Although other pearling towns of this period are known from historical sources to have existed in the Arabian Gulf, this is the first time the site of one has been investigated, documented and excavated.

One reason is because the town's inhabitants left the island and the site was never reoccupied, ensuring it remained preserved.

“We originally thought it was a village to serve the monks,” said Prof Tim Power of the UAE University, who was part of the team that discovered the site. “But it was clearly much more.”

Digs carried out this winter showed how something special had been unearthed.

As they went down through the layers, archaeologists found palatial dwellings with large courtyards where it is thought wealthy pearl merchants and elite members of society lived.

Surrounding these were smaller houses believed to be the homes of poorer fishermen.

Rich and poor lived side by side and traded with countries across the globe with the town's focus overwhelmingly on pearling during about 200 years of occupation.

“It was a town like the coal mining towns of the Welsh valleys or Detroit’s car industry,” said Prof Power. “It was big and important," adding it was the spiritual ancestor of pearling towns such as Dubai and Ras Al Khaimah's Jazirah Al Hamra.

These homes were built from local beach rock, while the roofs were likely made from palm trunks brought from the mainland.

Several pearls were found, together with a pearl diver’s weight — devices worn by divers to allow them to descend — which is the oldest well-dated instance yet found in the UAE.

Thriving trade

  • The town on Al Sinniyah Island covers an area of about 12 hectares where structural remains and finds such as pottery, glass and shells indicate dense occupation. All photos: Umm al Quwain Tourism and Archaeology Department
    The town on Al Sinniyah Island covers an area of about 12 hectares where structural remains and finds such as pottery, glass and shells indicate dense occupation. All photos: Umm al Quwain Tourism and Archaeology Department
  • Students from NYUAD take part in excavations on Al Sinniyah Island to explore Umm Al Quwain's pearling past. The Tourism and Archaeology Department of Umm Al Quwain (TAD-UAQ) continues to develop Sinniyah as an educational resource and discover more about the emirate's past.
    Students from NYUAD take part in excavations on Al Sinniyah Island to explore Umm Al Quwain's pearling past. The Tourism and Archaeology Department of Umm Al Quwain (TAD-UAQ) continues to develop Sinniyah as an educational resource and discover more about the emirate's past.
  • Pottery fragments from Umm Al Quwain Pearling Town are set out for study at Umm Al Quwain Museum and Fort. About 12 per cent of these finds were imported from India, where many Al Sinniyah pearls were likely to have been sold.
    Pottery fragments from Umm Al Quwain Pearling Town are set out for study at Umm Al Quwain Museum and Fort. About 12 per cent of these finds were imported from India, where many Al Sinniyah pearls were likely to have been sold.
  • The pearling town is located on Al Sinniyah Island in the lagoon of Umm Al Quwain. It flourished between the late sixth or early seventh and mid-eighth centuries.
    The pearling town is located on Al Sinniyah Island in the lagoon of Umm Al Quwain. It flourished between the late sixth or early seventh and mid-eighth centuries.
  • A cluster of one- and two-room houses at the northern edge of the town probably represents the homes of poorer fishermen.
    A cluster of one- and two-room houses at the northern edge of the town probably represents the homes of poorer fishermen.
  • A Sasanian stamp seal of the 6th or 7th century like this was used by merchants to authenticate documents.
    A Sasanian stamp seal of the 6th or 7th century like this was used by merchants to authenticate documents.
  • The pearling town is south of the monastery discovered last year. It is probable that the monks settled next to a flourishing town.
    The pearling town is south of the monastery discovered last year. It is probable that the monks settled next to a flourishing town.
  • A pearl diver’s weight from one of the small houses at the northern edge of the town.
    A pearl diver’s weight from one of the small houses at the northern edge of the town.
  • The town consists of large courtyard houses and smaller one- or two-roomed houses, which provide evidence of social stratification.
    The town consists of large courtyard houses and smaller one- or two-roomed houses, which provide evidence of social stratification.
  • Two large courtyard houses built next to each other. They may be interpreted as the homes of richer merchants and elite members of society.
    Two large courtyard houses built next to each other. They may be interpreted as the homes of richer merchants and elite members of society.

Inside the merchant homes were supplies to sustain the thriving pearl trade, such as bales of rope. “They are very large courtyard houses and similar to those found across the Arabian Peninsula,” said Prof Power. “Families live together, reflecting the Arab way of life.”

The shallow, warm waters of the Gulf were known to produce some of the world’s most prized pearls. It brought trade and wealth but pearl diving was a tough life and divers risked death.

Underlying the tough, back-breaking work of the pearl industry, a huge mound of opened and discarded oyster shells — essentially the industrial waste of the pearl industry — was discovered on a peninsula opposite the town. Archaeologists believe millions of shells could have been discarded here over the 200 years the site was occupied with thousands opened to find one pearl.

The town also traded with the Gulf and beyond. It is densely covered in pottery, glass and coins. Evidence for particularly close links to India was found where it is believed pearls were traded for goods.

“Twelve per cent of ceramics found there had been imported from India,” said Prof Power. "That is exceptionally high.”

Radio carbon and comparisons of the pottery sherds dated the site to the late sixth or early seventh to mid-eighth centuries, beginning around a generation before the rise of Islam and lasting for perhaps two generations after the arrival of Islam in the Emirates. Questions surround its demise. One reason given is regional tensions but more research is needed.

It was likely abandoned in the mid-eighth century and its trajectory roughly follows that of the monastery. The presence of the monks speaks to a time when Christianity and Islam coexisted.

While further investigation is needed to determine the exact relationship between the two, it is clear why the location was chosen. Al Sinniyah, shaped like several fingers, protects the mangrove-fringed Khor Al Beida lagoon. Today it seems remote. Driving across rutted tracks to reach the settlement, gazelles run for cover, while falcons perch on trees. But it is thought people made their home here because of the easy availability of food such as birds and fish. “It was a good place to be to catch your dinner,” said Prof Power.

It was also close to the pearl beds, the lagoon was sheltered and made for a good natural harbour and it was a source of beach rock. Beach rock — stabilised sand — is a naturally forming rock occurring in lagoons. Fresh water springs were also believed to be in the vicinity and residents may have even planted palm trees.

The 12-hectare town — about the size of 12 football pitches — is now believed to be one of the largest surviving urbanised settlements comparable to the urban core of medieval Julfar in Ras Al Khaimah. The scale of the settlement is impressive there are even the remains of tandour ovens where residents cooked food.

The pearling town and monastery were found under the Al Sinniyah Island Archaeology Project, involving the Umm Al Quwain Department of Tourism and Archaeology; UAE Ministry of Culture and Youth; UAE University; the Italian Archaeological Mission in Umm Al Quwain; and the Institute for the Study of the Ancient World at New York University.

Further work is expected at the site and there are also plans to build a visitor’s centre and open it to the public.

“It is the highlight of my career,” said Prof Power. “And one of the most exciting sites I’ve ever worked on.”

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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. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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. 

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

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