Thousands of workers in India and the UAE are laying the foundations for Abu Dhabi’s first traditional Hindu temple.
Construction is gathering pace on the striking place of worship, which will admit people of all faiths as a gesture of harmony.
In the capital’s Abu Mureikha area, hundreds of construction staff receive guidance on site from members of Baps Swaminarayan Sanstha, the organisation building the Dh450 million ($122.5m) temple, on how to make its bold plans a reality.
And in Rajasthan, 2,000 kilometres away, about 2,000 sculptors use chisel and hammers to carve figures of Hindu deities in sandstone and marble.
This is going to be a unique feature, which is going to revive 10,000 years of art and architecture
Their handiwork will be transported in batches from April to be assembled at the sprawling site, off Sheikh Zayed Road, like pieces of a giant jigsaw.
"The beauty or magic of this temple is not just the carving or the meaning behind the carving, but it is that it's being hand-carved by artisans back in India," said Pranav Desai, a volunteer at Baps Hindu Mandir.
“This is going to be a unique feature, which is going to revive 10,000 years of art and architecture here in the UAE.
“The temple will welcome people of all faiths from all around the world to help them understand the Hindu tradition, as well as celebrate the values of tolerance, peace and harmony among all the communities within UAE.”
By the end of this year, the temple will begin to take shape.
Its exterior will have pink sandstone from Rajasthan and the interiors will be panelled in white Italian marble.
The temple and its visitor centre are expected to open by 2023, in the first phase of the ambitious development.
The vast complex, spread across 55,000 square metres, will include a large amphitheatre, a gallery, a library, a food court, a majlis and two community halls with space for 5,000 people. It will also have gardens and children’s play areas.
An additional 53,000 square metres will be allocated for two helipads and parking for 1,200 cars and 30 buses.
In line with traditional temple architecture, the structure is being built without steel or iron.
The Baps Swaminarayan Sanstha believes that steel corrodes stone and reduces a structure’s lifespan. Usually temples made out of stone last more than 1,000 years.
Another highlight of the temple will be its seven spires representing the seven emirates of the UAE. Baps priests said the temple will be a symbol of the UAE’s values of inclusion and tolerance of all faiths and cultures.
“Each of the spires will contain stories from the life of deities. The facade wall and the stairs of the temple will have cultural and moral stories from various countries around the world,” Mr Desai said.
“The flora and the fauna carved in the Abu Dhabi temple will represent God’s gift of nature. They will express the harmony between plants and animals from India, UAE and from countries around the world.
“The interiors of the temple will have stone tapestries, layered stone carvings, ceilings with pillars and special windows. The temple will also have a central dome through which the sunlight can stream in.”
RESULTS
Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)
Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)
Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)
Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)
Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)
Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)
Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)
Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)
Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)
Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)
Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)
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Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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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KILLING OF QASSEM SULEIMANI
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
GROUPS
Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)
Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
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Director: Guy Ritchie
Stars: Colin Farrell, Hugh Grant
Three out of five stars