One of UAE's first aqueducts is 500 years older than first thought


  • English
  • Arabic

One of the oldest aqueduct systems in the UAE dates back 500 years further than first thought, newly uncovered evidence has revealed.

It was originally believed that Falaj Hili 15, in the Hili region of Al Ain, was established in 700BC.

But experts at the Department of Culture and Tourism Abu Dhabi, using information gleaned from excavations previously carried out, now say the site is estimated to have been built in 1200BC, during the Iron Age.

The aqueduct is considered an important discovery because it gives historians and archaeologists a new insight into the inhabitants of the region and their settlements and when they were established.

The Falaj Hili is an intricately designed aqueduct system that allows for water distribution from mountainous areas to inhabited regions.

The water supplies provided by the aqueduct helped to provide valuable freshwater resources for drinking and agricultural irrigation.

Ali Al Meqbali, head of the Al Ain archaeology division, said aqueducts  used water from underground aquifers.

Underground channels then allow the passage of water to surface-level tunnels, which then carry water to an open cistern.

This main access point allows for water to be allocated to inhabitants and farmers for irrigation and agricultural development.

_______________

Read more: 

Aqueducts and autobahns were smart tech of their day

_______________

Mr Al Meqbali said the aquaducts changed the course of history.

"Initially, inhabitants were scattered in mountainous areas, because during the Bronze Age individuals depended on wells for their water resources," he said.

"However, with the advent of aqueducts, settlement patterns changed and inhabitants dispersed during the Iron Age.

"This also had an impact on production patterns of silt and clay items, including pottery jars used for storage of grains, as well as developing systems that allowed for managing the allocation of water through the falaj."

A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

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