ABU DHABI // The remains of an ancient whale discovered in Abu Dhabi have given scientists a glimpse into the capital's marine environment seven millennia ago.
The discovery, in what is today the Mussafah industrial area, also highlights the importance of preserving the capital's sabkhas - low-lying coastal salt flats of unique geological significance that are currently under threat because of rapid development.
A study of the sabkhas led to the discovery of the whale bones. Part of a large bone, protruding from an excavation wall of what was later to become the Musaffah Channel, was spotted by oil-industry geologists.
The geologists' interest in the sabkhas is not unusual. The salt flats and the carbonate sediments just below them "are studied by the oil industry because they are a more recent version of older sediments that have oil in them", said Dr John Stewart, who has studied the whale remains. The older sediments are deep underground, while the new ones are close to the surface.
In 2008, two years after the bones were first spotted, Dr Stewart, a lecturer in paeleoecology and environmental change at Bournemouth University in the United Kingdom, visited the site with a colleague, Nigel Larkin, and a number of scientists from Abu Dhabi. The bones were studied and the most important finds removed from the site. The team, which includes a total of 15 authors, published a paper this month announcing their finds to the scientific community.
"It was one of those accidental discoveries telling a story about Abu Dhabi's history and its marine environment," said Dr Mark Beech, cultural landscapes manager at the Abu Dhabi Authority for Culture and Heritage.
The remains consisted of both jaws of the whale, its skull, a shoulder blade, some ribs, and bones from the flipper. To put the size in perspective, the left lower jaw bone is 4 metres long. The shape of the jaw, as well as the presence of barnacles known to live on the skin of a particular species, led scientists to believe that the skeleton most likely was that of a humpback whale.
The scientists believe the remains are of just one animal, which died at sea and floated into a shallow lagoon similar to the ones Abu Dhabi has currently. The theory is supported by the fact the whale bones were discovered upside down.
"Animals such as whales and dugongs often turn upside down when they are dead as their stomach fills up with gas," Dr Beech said.
To determine the age of the remains, scientists took samples of the sediment under the bones, and around and above them. Radiocarbon dating showed the bones to be between 5,500 and 7,000 years old. This, said Dr Beech, corresponds to the Neolithic period, a time when humans had already populated the Arabian Peninsula.
While the remains are an "interesting find", the story told by the sediments in which they were deposited is arguably a more important one, said Dr Stewart.
"Before we did this, no one had really studied the animals in the sediments that the whale was found in," he said.
Particularly interesting was the study of what scientists call microfossils, the remains of tiny animals not larger than four millimetres. There were fewer small crustacean and plankton species present in the ancient lagoon compared to the diversity of today. This led the team to determine that salinity levels in the ancient lagoon were higher than what is now considered the norm.
This interpretation coincides with other data which shows that at that time the climate was changing, turning the area into the desert of today.
"One reason that the salinity may have been higher was that this was a particularly warm and particularly dry period," Dr Stewart said. "This is the link we made with the big picture."
The scientists also believe the sea level at that time was 1 to 2 metres higher than it is today, showing potential outcomes in the future due to climate change.
The site where the bones were discovered has since been filled with gravel and is 30 metres from a major road. The bones are being kept at a special facility in Al Ain, said Dr Beech, who hopes his department will one day be able to show them to members of the public.
An exhibit could include a replica of what the whale might have looked like, and the bones themselves with an explanation of the story they tell.
"In places like the Natural History Museum in the UK and similar museums around the world, people usually spend a couple of years preparing displays," Dr Beech said. "It will be great to exhibit this in future."
vtodorova@thenational.ae
PSL FINAL
Multan Sultans v Peshawar Zalmi
8pm, Thursday
Zayed Cricket Stadium, Abu Dhabi
UAE WARRIORS RESULTS
Featherweight
Azouz Anwar (EGY) beat Marcelo Pontes (BRA)
TKO round 2
Catchweight 90kg
Moustafa Rashid Nada (KSA) beat Imad Al Howayeck (LEB)
Split points decision
Welterweight
Gimbat Ismailov (RUS) beat Mohammed Al Khatib (JOR)
TKO round 1
Flyweight (women)
Lucie Bertaud (FRA) beat Kelig Pinson (BEL)
Unanimous points decision
Lightweight
Alexandru Chitoran (ROU) beat Regelo Enumerables Jr (PHI)
TKO round 1
Catchweight 100kg
Marc Vleiger (NED) beat Mohamed Ali (EGY)
Rear neck choke round 1
Featherweight
James Bishop (NZ) beat Mark Valerio (PHI)
TKO round 2
Welterweight
Abdelghani Saber (EGY) beat Gerson Carvalho (BRA)
TKO round 1
Middleweight
Bakhtiyar Abbasov (AZE) beat Igor Litoshik (BLR)
Unanimous points decision
Bantamweight
Fabio Mello (BRA) beat Mark Alcoba (PHI)
Unanimous points decision
Welterweight
Ahmed Labban (LEB) v Magomedsultan Magomedsultanov (RUS)
TKO round 1
Bantamweight
Trent Girdham (AUS) beat Jayson Margallo (PHI)
TKO round 3
Lightweight
Usman Nurmagomedov (RUS) beat Roman Golovinov (UKR)
TKO round 1
Middleweight
Tarek Suleiman (SYR) beat Steve Kennedy (AUS)
Submission round 2
Lightweight
Dan Moret (USA) v Anton Kuivanen (FIN)
TKO round 2
MATCH DETAILS
Liverpool 2
Wijnaldum (14), Oxlade-Chamberlain (52)
Genk 1
Samatta (40)
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
CHINESE GRAND PRIX STARTING GRID
1st row
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)
2nd row
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)
3rd row
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)
4th row
Nico Hulkenberg (Renault)
Sergio Perez (Force India)
5th row
Carlos Sainz Jr (Renault)
Romain Grosjean (Haas)
6th row
Kevin Magnussen (Haas)
Esteban Ocon (Force India)
7th row
Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)
8th row
Brendon Hartley (Toro Rosso)
Sergey Sirotkin (Williams)
9th row
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)
10th row
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)
Brief scoreline:
Tottenham 1
Son 78'
Manchester City 0
More from Neighbourhood Watch
RESULT
Esperance de Tunis 1 Guadalajara 1
(Esperance won 6-5 on penalties)
Esperance: Belaili 38’
Guadalajara: Sandoval 5’
If you go
Flying
Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.
Touring
Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com
First Person
Richard Flanagan
Chatto & Windus
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
THE SPECS
Cadillac XT6 2020 Premium Luxury
Engine: 3.6L V-6
Transmission: nine-speed automatic
Power: 310hp
Torque: 367Nm
Price: Dh280,000
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228