On a dusty construction site off the Dubai-Abu Dhabi motorway, artisans watch closely as a snow-white marble pillar is carefully lowered into a space being transformed into the country’s first traditional hand-carved Hindu temple.
The group of men in blue overalls shut out the noisy hum of whirring cranes as they guide the cords that hold the carved frame to drop gently on to a waiting column.
Work on Abu Dhabi’s historic Hindu temple in Abu Mureikha area is now past the halfway mark and elaborate marble columns are being fitted in the main prayer hall.
By this time next year, the scaffolding and makeshift staircases will be removed.
When the two-storey temple opens in February next year, worshippers will walk past pink sandstone exterior walls and file into the cool, white marble interior that will house Hindu deities worshipped across India.
It has taken more than four years of in-depth research, sculptures painstakingly carved by hand and skilled artistry for the temple to reach this key phase.
Hi-tech spiritual oasis
Modern technology is being deployed to bring alive ancient scriptures.
More than 300 sensors are placed at different levels to provide live data and monitor seismic activity.
Detailed information of work completed and pillars added is uploaded daily into a 3D digital model for engineers to monitor progress.
“The Baps Hindu mandir [temple] will be considered a spiritual oasis for global harmony,” Swami Brahmavihari, head of international relations for Baps Swaminarayan Sanstha, the organisation building the temple, told The National.
“We are planning to open in February 2024.
“The first part, which is the stone traditional mandir, is almost 55 per cent completed.
“Visitors will [soon] be able to see the shape of the temple which is in the shape of summits and pinnacles and see the beautiful intricate work from the outside.”
Waterways to symbolise Indian rivers
In the months ahead, seven towering shikhars — or spires — will be built on top of the stone murals currently being fitted.
The number seven is key as it represents the emirates of the UAE.
The temple’s granite foundation that is now visible will be filled and canals dug in the surrounding sandy area.
Space has been set aside for people to sit on flights of steps leading to the water in an amphitheatre section that will resemble ghats in India — passages leading to a river.
Water from Indian rivers Ganga, Yamuna and Sarasvati will be added to the canals, with one waterway illuminated.
“We will bring water from Indian rivers but as water in the river Sarasvati has dried up, we will have a river of light that will go under the temple and emerge on the other side,” said Pranav Desai, director of the temple project.
A visitor’s centre, two parks named harmony and faith, a community hall for 3,000 people, a majlis or welcome area, an amphitheatre and a food court will be ready by next February.
Readying for tens of thousands of visitors
About 2,000 worshippers can pray in the temple at any given time, and temple organisers expect to welcome up to 40,000 people daily across the site during festivals.
The temple complex is spread over 5.4 hectares of land gifted to the Indian community in 2015 by President Sheikh Mohamed, when he was Crown Prince of Abu Dhabi.
A parking zone of the same size will accommodate 1,200 cars, 30 buses and two helipads.
As people walk into the main prayer hall, they will see carvings that chronicle ageless stories, such as the jubilation of people celebrating the return of the Hindu god Ram to the ancient kingdom of Ayodhya and his coronation.
There will be a section with sculptures from other ancient civilisations, including the Arab world and Africa.
“Most temples have carvings of elephants but we made sure to have horses and camels to represent the UAE,” Mr Desai said.
“Each horse and camel is uniquely carved, as none of the designs are repeated.
“So, the movement of each horse or the action of the person sitting on the camel will be different.”
Join in temple construction
Sculptors in India’s northern states of Rajasthan and Gujarat have captured likenesses of musicians playing the flute, people stringing up lights for the Diwali festival, riders on horses and men on top of garlanded elephants.
It takes a sculptor up to a year to complete one pillar.
Tall columns are being fitted on site by 70 skilled artisans from Rajasthan and Gujarat, and from the eastern state of Odisha.
They will be joined by 50 more sculptors as the work gathers pace to pull together the mammoth project.
At the site, there is a steady trickle of visitors throughout the week, with people laying flowers on earthen bricks later used in the construction.
More than two million hand-made bricks have been used in the temple that once complete will have 200 pillars and reach a height of 32m.
A total of 20,000 tonnes of stone — 5,500 tonnes of white marble and 14,500 tonnes of pink sandstone — are being used.
Architectural marvel
In keeping with ancient Hindu temples, the Abu Dhabi structure has been constructed without steel reinforcements.
A compression technique uses multiple layers of stone to add strength, with granite at the foundation, followed by pink sandstone, and finally the marble work.
Each column carved in India has a specific number code linked to numbers marked on the Abu Dhabi site.
Once the material arrives, artisans chisel grooves that allow the stone to be fitted on to its matching section.
“It’s all carved and hand-pieced together like a giant jigsaw without using any steel — this itself is a wonder using traditional architecture that is 10,000 years old,” Swami Brahmavihari said.
“The temple stands for ancient Indian values of love and harmony.
“It’s in a place — the UAE — which values love, harmony and tolerance.
“This is the time to tell the world that there is harmony among religions, cultures, countries and civilisations.”
Another Hindu temple opened in Jebel Ali in Dubai in October last year.
Visitors from all faiths can visit the site, view the exhibition or participate in the brick ceremony. Details on mandir.ae
A new relationship with the old country
Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates
The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:
ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.
ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.
ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.
ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.
IN WITNESS WHEREOF the undersigned have signed this Treaty.
DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.
Signed
Geoffrey Arthur Sheikh Zayed
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Important questions to consider
1. Where on the plane does my pet travel?
There are different types of travel available for pets:
- Manifest cargo
- Excess luggage in the hold
- Excess luggage in the cabin
Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.
2. What is the difference between my pet traveling as manifest cargo or as excess luggage?
If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.
If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.
3. What happens when my pet arrives in the country they are traveling to?
As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.
If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty.
If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport.
4. How long does the travel paperwork and other travel preparations take?
This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.
In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.
5. What vaccinations does my pet need to travel?
Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.
Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.
Source: Pawsome Pets UAE
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
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
