Ancient cave art in Indonesia is threatened by modern climate change, say researchers. Linda Siagian
Ancient cave art in Indonesia is threatened by modern climate change, say researchers. Linda Siagian
Ancient cave art in Indonesia is threatened by modern climate change, say researchers. Linda Siagian
Ancient cave art in Indonesia is threatened by modern climate change, say researchers. Linda Siagian

World’s oldest cave paintings deteriorating at alarming rate


Paul Peachey
  • English
  • Arabic

Climate change is accelerating the deterioration of some of the world's oldest cave paintings that date back about 45,0000 years, researchers found.

Analysis of cave art at 11 sites at Maros-Pangkep, in South Sulawesi, Indonesia, indicates that rising global temperatures and severe weather events are creating conditions leading the rock surfaces to break up, a study published in Scientific Reports said.

The artwork in the area includes what is believed to be the world’s oldest hand stencil, created by pressing a hand against a cave wall and spraying wet red-mulberry pigments over it. There are also pictures of wild pigs and hunting figures in the area.

The study suggests that changes in temperature and humidity from periods of heavy rainfall to drought promote the formation of salt crystals on the surface of the rocks and lead to fragments breaking off.

The increased number of severe weather events caused by man-made climate change are believed to accelerate the process.

“The equatorial tropics house some of the earliest rock art yet known, and it is weathering at an alarming rate,” the researchers said.

They warned that the continually rising temperatures had “grave implications for the conservation of this globally significant cultural heritage”.

Conservation staff monitor the degredation of the rock art in Maros-Pangkep, Indonesia. Rustan Lebe
Conservation staff monitor the degredation of the rock art in Maros-Pangkep, Indonesia. Rustan Lebe

Conservation efforts and monitoring are needed to protect the art in the limestone caves that was first discovered by archaeologists in the 1950s, said the paper’s author Jillian Huntley, of Griffith University in Australia.

Before the discoveries in Indonesia, early Europeans were thought to have been the first to paint cave walls about 40,000 years ago. But the paintings in South Sulawesi are thought to be as old or even older.

The art effectively tracks the departure of early humans out of Africa about 100,000 years ago and their migrations to Europe and Asia.

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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. 

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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. 

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