Nature has a habit of creating puzzles that tease the imagination as much as they do the intellect.
There's the question of how the elephant got its trunk and which came first, the chicken or the egg.
Equally intriguing is the issue of how the turtle's shell came about, although this is one conundrum that looks as though it has now been resolved.
During two centuries of study, scientists have been torn between two competing hypotheses. One school of thought suggests the shell of these creatures, which are familiar to divers and snorkellers off the coast of the UAE, is formed from skin plates that hardened to ward off enemies.
Crocodiles, some other reptiles and many non-turtle fossil vertebrates, including dinosaurs, have such body armour plates, known as osteoderms, and were possibly related to the turtle.
Others believed that the turtle shell formed from ribs that grow out and broaden to protect the animal from danger.
Three fossils of a turtle with an incomplete shell, recently discovered in China and described in the journal Nature, appear to have finally resolved the debate in favour of the second hypothesis.
The 220million-year-old fossil species is named Odontochelys semitestacea, which translates as a turtle with teeth and half a shell. This creature is the first fossil turtle with an incomplete shell, because even fossils of turtles from 210million years ago have been fully protected by a shell.
While the long-tailed O semitestacea has protective armour or a plastron on its underside, it lacks the hard shell or carapace seen on the back of modern turtles and other fossil turtles.
The presence of breast plates on the creatures indicates they were aquatic, since if they walked on land their front side would be less vulnerable and therefore armour would not have developed there first.
While the protection is much more extensive on the animal's front than its back, the animal's back does show some broadening of the ribs, according to Dr Xiao-Chun Wu, a scientist at the Canadian Museum of Nature in Ottawa who examined the fossilised remains.
Dr Wu and his collaborators, who were led by Chun Li of the Chinese Academy of Sciences in Beijing, believe this is conclusive evidence that the modern turtle's shell is made from an extension of its backbone and ribs rather than the hardening of skin plates.
Evidence from developmental biology seems to support their conclusions, according to Dr Wu, who is originally from China but has spent the past two decades in Canada.
"From developmental studies, the turtle ribs become broader and fuse with each other and invade into the top layer to co-ossify as a single layer of armour - the carapace," he says.
"Our specimen shows exactly the intermediate pattern, similar to the early stage of the shell development in the living turtle embryo.
"It does not have dermal armour to form the top layer. It only has rudimentary broadening of the ribs. The ribs broaden but do not connect with each other."
Even the beginnings of a shell on the back would have afforded these early turtles some protection from predators, so it is easy to understand how the full shell came about by extensions of the vertebrae and further broadening of the ribs.
The apparent breakthrough represented by the discovery of this fossil species could easily have been missed, since initially scientists believed they had stumbled upon an entirely different type of creature.
The first of three O semitestacea fossils found was thought to represent the remains of a placodont, a type of marine reptile from the triassic period of geological history with a heavily armoured back.
However, several key features have made it possible to identify what the fossil really is. Perhaps most important is the presence of the hypoischeum, a bone in the pelvic girdle that is unique to early turtles.
"We figured out it was a turtle rather than any known placodont because it had this extra bone that only occurs in the primitive turtle," says Dr Wu, who examined this first specimen in July last year.
Once the first fossil had been correctly identified as an early turtle, one of the group of researchers decided to follow up a lead from two years earlier.
He contacted a farmer in the Chinese province of Guizhou in the country's south-west, where the first example had been found, who had previously sent in a photograph of a similar-looking creature. The scientist hoped this other fossil would yield further clues.
"He went back to find the farmer, who still kept the specimen," explains Dr Wu.
It turned out this second fossil, which Dr Wu himself got to grips with midway through last year, yielded everything the biologists could have hoped for. It gave better information about what the back of the creature was like, as in the first specimen there was only a good ventral, or front, view.
Another important feature it showed was the presence of teeth. Scientists were excited by this because teeth indicated the specimen was primitive - an ancestor of modern turtles - rather than an evolutionary offshoot.
Over time, these teeth were lost, so that in turtles that exist today there are horny ridges covering the upper and lower jaws instead of teeth.
The relationship between the ribs and the vertebrae was another indicator that the fossil represented a primitive pre-turtle. In most reptiles there is a 1:1 relationship between the ribs and the vertebrae, while in turtles there is one rib for every two vertebrae.
"All [previous] fossil turtles and living turtles have such a relationship - the rib is articulated between two vertebrae," he said.
The fossils, however, had the 1:1 relationship seen in other reptiles, again indicating it was a primitive specimen that existed before other turtle specimens discovered so far.
A third specimen of O semitestacea was also found in the same area, although this was in slightly poorer condition.
But by now the scientists had all the information they needed to resolve the puzzle of the turtle's shell.
dbardsley@thenational.ae
The%20specs
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Killing of Qassem Suleimani
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
Killing of Qassem Suleimani
England's lowest Test innings
- 45 v Australia in Sydney, January 28, 1887
- 46 v West Indies in Port of Spain, March 25, 1994
- 51 v West Indies in Kingston, February 4, 2009
- 52 v Australia at The Oval, August 14, 1948
- 53 v Australia at Lord's, July 16, 1888
- 58 v New Zealand in Auckland, March 22, 2018
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
Biography
Favourite Meal: Chicken Caesar salad
Hobbies: Travelling, going to the gym
Inspiration: Father, who was a captain in the UAE army
Favourite read: Rich Dad Poor Dad by Robert Kiyosaki and Sharon Lechter
Favourite film: The Founder, about the establishment of McDonald's
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
MATCH INFO
Manchester United 6 (McTominay 2', 3'; Fernandes 20', 70' pen; Lindelof 37'; James 65')
Leeds United 2 (Cooper 41'; Dallas 73')
Man of the match: Scott McTominay (Manchester United)
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
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'Cheb%20Khaled'
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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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Tips%20for%20holiday%20homeowners
%3Cp%3EThere%20are%20several%20factors%20for%20landlords%20to%20consider%20when%20preparing%20to%20establish%20a%20holiday%20home%3A%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3E%3Cstrong%3ERevenue%20potential%20of%20the%20unit%3A%3C%2Fstrong%3E%20location%2C%20view%20and%20size%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EDesign%3A%20furnished%20or%20unfurnished.%3C%2Fstrong%3E%20Is%20the%20design%20up%20to%20standard%2C%20while%20being%20catchy%20at%20the%20same%20time%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EBusiness%20model%3A%3C%2Fstrong%3E%20will%20it%20be%20managed%20by%20a%20professional%20operator%20or%20directly%20by%20the%20owner%2C%20how%20often%20does%20the%20owner%20wants%20to%20use%20it%20for%20personal%20reasons%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EQuality%20of%20the%20operator%3A%3C%2Fstrong%3E%20guest%20reviews%2C%20customer%20experience%20management%2C%20application%20of%20technology%2C%20average%20utilisation%2C%20scope%20of%20services%20rendered%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ESource%3A%20Adam%20Nowak%2C%20managing%20director%20of%20Ultimate%20Stay%20Vacation%20Homes%20Rental%3C%2Fem%3E%3C%2Fp%3E%0A