Hundreds of sandstone carvings sculpted by artisans in India have reached the site of Abu Dhabi’s first traditional stone Hindu temple.
Engraved with flower and nature motifs, the pillars are the first of thousands of carvings bound for the UAE.
The shrine will be the largest in the country when it is completed in 2023.
Rows of crates containing the stone panels have been laid out near the ground-level structure of the building that is taking shape in the Abu Mureikha area, off Sheikh Zayed Road between Abu Dhabi and Dubai.
The arrival was revealed in a video posted to YouTube by the Baps Swaminarayan Sanstha, the organisation responsible for building the shrine.
It's really an emotional moment to actually see the space and the sheer scale of the temple itself and to also see the beautiful intricate carvings of the stone
The temple group said more than 40 containers carrying 750 tonnes of carved and semi-carved pink sandstone arrived at the site.
Swami Brahmavihari, head of international relations for Baps, told The National that "many hundreds more" were expected over the next three years.
"The mandir [temple] will begin taking shape on top of the five-metre plinth which has been completed last month," he said.
Tourists and visitors to the Dubai Expo in October may be permitted to go to the construction site and view it from a deck.
Arrangements and approvals are being worked out by the temple group.
"In the coming months, visitors to the Expo will be able to see the ground floor of the temple being assembled," the priest said.
Large photographs across the site show where the friezes, from sculptures of deities to carvings of trees and plants, will be erected.
Indian and UAE officials recently participated in a ceremony to mark the first carvings reaching the site.
Pavan Kapoor, India’s ambassador to the UAE, said it was a proud project for both countries.
He spoke of the amazing craftsmanship and “progress that has been made despite times of Covid-19".
“This is a national project and we are very, very proud to be supporting it,” he said.
“It is a project not just for the UAE but for the government of India and it is contributing to the bilateral relationship.”
Dr Aman Puri, India’s consul general in Dubai, described the construction work as a milestone in the relations between the two nations.
“I would like to take the opportunity to say what is happening here in the UAE is an example for the entire world,” he said.
“UAE stands tall as a symbol of tolerance inspiring the entire world.”
Land for the temple was given to the Indian community by Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces.
Workers at the site are completing the base of the temple that when finished will have seven spires as a symbol of each emirate.
Two underground tunnels have been built as workers ready the structure. The building will have no steel reinforcements reflecting architecture of ancient religious shrines in India.
The stonework, sculpted by more than 2,000 artisans in India, will be assembled and fitted on site like a jigsaw puzzle as each floor of the temple takes shape.
Michael Magill, managing director of RSP, the construction company handling the project, said it was an emotional moment.
“Today is a very historic moment,” he said.
“It’s really an emotional moment to actually see the space and the sheer scale of the temple itself, and to also see the beautiful intricate carvings of the stone that has come all the way from India.
"It just shows you the start of what is going be achieved over the next two or three years which we are all very excited to see come to life.”
The plans show a flight of stairs on entry with waterfalls on each side, columns decorated with deities from Hindu scriptures, intricate carvings of dancers, musicians and engravings of peacocks, camels and horses.
The temple, built by the Baps group, will welcome people of all faiths.
The area will have trees and green spaces and include a majlis, library, community centre and an amphitheatre bordered with a water feature.
Swami Brahmavihari, from Baps Swaminarayan Sanstha, said the shrine aimed to bring the world together. He said the temple would generate harmony “not just between two countries, two cultures, two communities and two religions, bringing the whole world together.”
The organisation is responsible for building 1,200 shrines around the world including in the US, UK and Australia.
Craftsmen in India at work – in pictures
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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
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More than 2.2 million Indian tourists arrived in UAE in 2023
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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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