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
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
The five pillars of Islam
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
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Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Various artists, Sony Music Turkey
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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
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz