Take a walk on Abu Dhabi’s Zayed the First Street today and it is possible to time travel. Electra Street, as it is still called by many, is home to several buildings on Abu Dhabi’s new list of 64 modern heritage sites, dating chiefly from the 1970s and 1980s, marked for “immediate and unconditional protection”.
Harib Tower, the Hamed Centre and buildings such as the Saeed Al Kalili (Ibrahimi) and Obaid Al Mazrouei on the street allow us to experience a time and place when Abu Dhabi’s new future was being mapped out. This was the early oil boom. Modern towers, luxurious apartments, the first malls and an influx of multinational residents were transforming a place that just two decades before was sand and barasti huts.
These 64 sites are the bridge between the emirate’s pre-oil days and the modern city we see today. Abu Dhabi has expanded to other islands and to the suburbs with its glittering high rise buildings, financial districts and mega-projects as that era fades from view. But now the focus has returned to these early landmarks that tell us so much about Abu Dhabi’s rich history.
“As an urban historian, it’s heartening to see Abu Dhabi recognising the significance of its modern heritage buildings and taking measures to protect these architectural gems,” said Alamira Reem Bani Hashim, Emirati author of Planning Abu Dhabi: An Urban History, a landmark book that charted how the city grew. “They serve as invaluable markers of the city's evolving urban landscape and architectural achievements.”
Building blocks of progress
Sultan Sooud Al Qassemi, Emirati columnist and researcher, who co-edited Building Sharjah, a work that highlighted the emirate’s unsung architecture, said it was a “significant step towards creating a federal set of regulations aimed at preserving modern heritage across the UAE in all its shapes and forms”.
“It is likely that Abu Dhabi's step will also encourage and even serve as a template for other Gulf States to introduce regulations towards the goal of preserving modern architectural heritage across the region,” he said.
“The next step is to make sure that these buildings are repurposed and turned into active centres of learning or work to ensure that they continue to serve a purpose so that they are appreciated by a new generation of Emiratis as well as residents and visitors.”
Major buildings such as Al Manhal Palace; the headquarters of Adnoc; Zayed Sports City; and Abu Dhabi’s main bus terminal are included. But there is an intriguing selection of smaller and less well-known sites from across the emirate. Some of the capital’s first malls that ushered in a new era of commerce, such as the Hamdan and Hamed Centre feature, along with bus stations City Terminal and Al Bateen Mall that spoke to a new age of public transport. Also protected are the first parks, such as at Khalidiyah, that allowed families time to relax and enjoy some downtime. There are also water tanks, hotels, vegetable markets, a fire station, a school, souqs, health facilities and even the former newsroom of The National at the Abu Dhabi Media Company building.
Many were designed by Arab, South Asian and Eastern European architects. Bulgaria’s Technoexportstroy, for example, and its husband and wife architectural team of Kuno and Stanka Dundakov, were behind the main bus terminal. Coursing through Abu Dhabi during these years was a global exchange of ideas, technologies and ways of operating well before anyone started talking about “star architects”.
Lina Ahmad and Marco Sosa, both associate professors at Zayed University specialising in modern architectural heritage, said the sites are "connected to memories of residents, expatriates and nationals, growing up and using the city”.
Celebrating the capital's rich history
“The preservation of these buildings will also educate generations of young residents to recognise the historical importance of their recent built environment,” Prof Sosa said.
Prof Ahmad said: “With our design students at Zayed University, we encourage this appreciation as we acknowledge that as future young designers working in the construction industry, they can become instigators for preservation, conservation and adapting practices.”
Awareness has been building for years. Universities such Abu Dhabi University, NYUAD and Zayed University have undertaken research projects into the emirate’s architectural history. NYUAD’s research led to a book entitled Abu Dhabi Guide: Modern Architecture, 1968 to 1992. And in 2014 the UAE’s pavilion at Venice Biennale celebrated the country’s architecture under the theme "Lest We Forget: Structures of Memory in the UAE".
Authorities had also been working to safeguard these structures and in 2011 started identifying sites for preservation. Abu Dhabi then introduced a cultural heritage law in 2016 that recognised the inclusion of modern heritage along with archaeological sites and historic buildings as part of its cultural heritage. An awareness campaign to highlight the modern heritage initiative began in 2020 and the 64 new sites are now firmly protected under this law.
“This is phenomenal news,” said Deborah Bentley, Abu Dhabi representative for the Royal Institute of British Architects from 2011 to 2014. “Seeing this many buildings and places preserved at once ensures that Abu Dhabi’s connection with its roots will be maintained for future generations,” said Ms Bentley, who also taught at Abu Dhabi University.
“These buildings reflect not only … technology developments in the 1970s and 1980s but also reflect a time when architects were designing buildings that responded to the environment with deep balconies and overhangs that self-shaded the rest of the building, elements that architects are now reusing as we focus on the effects of climate change.”
Al Bateen Mall and City Terminal are examples of what Ms Bentley refers to. Located in Al Zahiyah (Tourist Club) and Bateen they were built as bus stations to complement the main terminal that opened in 1989. They had curved roofs and concrete canopies to provide shade for passengers. They eventually closed as bus stations and were repurposed as a shopping mall and a city check-in service before these also closed and the buildings stood empty. But renovation work has recently started at the City Terminal and news about its future purpose is expected.
Now they are being preserved, the question is what does the future hold? Abu Dhabi's Department of Culture and Tourism is clear: “No demolition applications will be allowed for these buildings, instead, priority will be given for them to be maintained and rehabilitated in accordance with their designated grade.” Grading typically means a system to determine the different values and how they might be repurposed. Restoration of the Cultural Foundation and its integration with renovated Qasr Al Hosn across a publicly accessible square shows what is possible. The foundation and the fort have been brought back to their former glory while the square hosts events and invites people to walk and interact, while also rejuvenating the old heart of the city. The DCT said it will continue to work to identify buildings that could be added to the list.
Yasser Elsheshtawy, adjunct professor of architecture at Columbia University in the US and an expert on urbanism in the Gulf, said some heritage buildings may not even necessarily have to retain their original function but can go through “adaptive re-use” to serve the community better. One of the protected buildings is the Armed Forces Officer Club which is now being repurposed as a hotel and resort.
“You want to avoid having a city comprised of empty shells, pretty to look at, but otherwise devoid of functional value,” he said. “A city cannot be a fossilised version of its past but needs to change, adapt and grow. This initiative is the first step in achieving this goal.”
More from Rashmee Roshan Lall
UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP
Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan
Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri
The specs
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
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EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Third Test
Day 3, stumps
India 443-7 (d) & 54-5 (27 ov)
Australia 151
India lead by 346 runs with 5 wickets remaining
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The specs: McLaren 600LT
Price, base: Dh914,000
Engine: 3.8-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 600hp @ 7,500rpm
Torque: 620Nm @ 5,500rpm
Fuel economy 12.2.L / 100km
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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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
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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More from Neighbourhood Watch:
The currency conundrum
Russ Mould, investment director at online trading platform AJ Bell, says almost every major currency has challenges right now. “The US has a huge budget deficit, the euro faces political friction and poor growth, sterling is bogged down by Brexit, China’s renminbi is hit by debt fears while slowing Chinese growth is hurting commodity exporters like Australia and Canada.”
Most countries now actively want a weak currency to make their exports more competitive. “China seems happy to let the renminbi drift lower, the Swiss are still running quantitative easing at full tilt and central bankers everywhere are actively talking down their currencies or offering only limited support," says Mr Mould.
This is a race to the bottom, and everybody wants to be a winner.
8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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EA Sports FC 24
Women’s World T20, Asia Qualifier, in Bangkok
UAE fixtures Mon Nov 20, v China; Tue Nov 21, v Thailand; Thu Nov 23, v Nepal; Fri Nov 24, v Hong Kong; Sun Nov 26, v Malaysia; Mon Nov 27, Final
(The winners will progress to the Global Qualifier)
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Cinco in numbers
Dh3.7 million
The estimated cost of Victoria Swarovski’s gem-encrusted Michael Cinco wedding gown
46
The number, in kilograms, that Swarovski’s wedding gown weighed.
1,000
The hours it took to create Cinco’s vermillion petal gown, as seen in his atelier [note, is the one he’s playing with in the corner of a room]
50
How many looks Cinco has created in a new collection to celebrate Ballet Philippines’ 50th birthday
3,000
The hours needed to create the butterfly gown worn by Aishwarya Rai to the 2018 Cannes Film Festival.
1.1 million
The number of followers that Michael Cinco’s Instagram account has garnered.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
More on animal trafficking
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
Results
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If you go
The flights
Return flights from Dubai to Santiago, via Sao Paolo cost from Dh5,295 with Emirates.
The trip
A five-day trip (not including two days of flight travel) was split between Santiago and in Puerto Varas, with more time spent in the later where excursions were organised by TurisTour.
When to go
The summer months, from December to February are best though there is beauty in each season
The biog
Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates
Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.
Favourite pastime: travelling and experiencing different cultures across the globe.
Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.
Favourite Movie: Mona Lisa Smile
Favourite Author: Kahlil Gibran
Favourite Artist: Meryl Streep