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
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
