This year marks the 15th anniversary of Hegra’s designation as a Unesco World Heritage site – Saudi Arabia’s first entry on the list. To mark the occasion, AlUla will be hosting an international archaeology summit from September 13 to 15, featuring more than 60 experts from across the world.
Located in AlUla oasis, the archaeological site formerly served as the southern capital of the North Arabian Nabataean kingdom, and is the civilisation’s largest conserved site south of Jordan’s famous site of Petra.
Hegra “bears outstanding witness to important cultural exchanges in architecture, decoration, language use and the caravan trade", Unesco said when it inscribed the site 15 years ago.
Known as Al Hijr in Arabic, the area is marked by a stunning array of 111 monumental tombs, carved into the sandstone mountains, 94 of which are adorned with elaborate decorations.
Earlier this year, a multidisciplinary team of archaeologists, academics and specialists in forensic science and model making produced the world’s first digital and physical reconstruction of a Nabataean woman – whose remains were found at a tomb in Hegra.
The lady, known as Hinat, is believed to have been a prominent member of society, who died in around the first century BC, before being discovered 2,000 years later as part of the Saudi-French Mada’in Salih Archaeological Project – which began its work in Hegra in 2002.
Today, Hinat greets visitors upon arrival, as part of a display at the Hegra welcome centre.
Helen McGauran, heritage curatorial expert at the Royal Commission for AlUla, who led the Hinat initiative, tells The National the project was a way to bring people “face to face” with a member of the Nabataean civilisation. Aligning with Hegra's 15-year anniversary is simply “serendipitous”, she adds.
“I think for most people, [Hegra] evokes this idea of the monumental tombs, more so than the understanding of the Nabataeans as a living people, as a culture that had these huge, impressive cities on the ancient incense routes," she says.
Hinat’s skull was selected five years ago based on its level of preservation. Following this, a scientific round-table of experts came together to establish reference points for what she would have most likely looked like, her role in society and what sort of clothes and jewellery she would have worn.
“The Nabataeans were actually really terrible at doing their own portraiture but we've used contemporary portraiture from the time to choose how she would look – the jewellery is based on finds from Hegra,” McGauran says.
The reconstruction process began with a CAT scan of the skull, which allowed the team to build a digital 3D model, followed by a physical reconstruction.
Hinat was probably between her thirties and fifties when she died, McGauran adds, and suffered from various ailments, including nasal irritation, various dental abscesses, a mild defect in her spinal cord and quite severe osteoarthritis, including in her neck.
Aside from her remains, Hinat's tomb also had a story to tell. She was one of 80 individuals buried in what is believed to have been a communal family tomb – which would have been used over the course of decades, if not centuries.
“We know from some of the analysis that's been done, that some of the pathologies were shared, which indicates that they probably were blood relations,” McGauran says.
“What's really interesting about Hegra is that it has this really high concentration of tomb inscriptions, which you don't find really anywhere else in the Nabataean kingdom. And they indicate that women were able to commission tombs as well as men. They also support this idea that the tombs were very much built by relatively wealthy families and they would have been family-based.
“So we can start to understand quite a lot about how Nabataean society is structured around the family.”
The findings at Hegra indicate that there was a hereditary system of rulership in place, where kings often ruled alongside wives. Aside from the monumental tombs, there are thousands of smaller tombs, such as pit tombs, spread across the outcrops.
“And we certainly know that there were obviously wealthier members of society and not-so-wealthy members of society," McGauran says.
“So we know that there was definitely a stratification of society, but how that was particularly structured, there are lots of questions still about that.”
The region also features 50 pre-Nabataean inscriptions, cave drawings and water wells, which stand in testament to the Nabataeans’ remarkable architectural and hydraulic expertise.
“They were clearly very skilled craftsmen,” says McGauran. “There are all kinds of theories and discussions about whether some of the kinds of craftsmen and women who were working on the tombs in Petra may have also come to Hegra and vice versa.”
AlUla’s tradition of stone craftsmanship predates the Nabataeans, going back to the Dadanites and Lihyanites. The tombs themselves present a curious mix of localised and more generic Nabataean influences. They were carved from the top down, which removed the need for scaffolding.
The inscriptions themselves draw from a strikingly wide range of decorative and architectural influences including Assyrian, Egyptian, Phoenician and Hellenistic.
They indicate the epigraphic presence of multiple ancient languages: Lihyanite, Thamudic, Nabataean, Greek and Latin. These speak to AlUla’s role along the historic Incense Road.
“There’s also this idea that the Incense Road was not just about trading goods, but also about the movement of ideas and people.”
Among the diverse iconographic features are Medusa heads, Roman eagles and sphinxes, which represent the cultures and religious structures the Nabataeans were coming in contact with.
“We know that the Nabataeans were worshipping a pantheon of gods that very often had equivalents within ancient Rome, ancient Greece, Mesopotamia, and so on.”
This dynamic mix of cultural and civilisational influences was the result of AlUla’s historic role as a trade hub – a place where valuable commodities such as incense, spices and luxury goods passed through.
By the 1st century BC, Hegra had overtaken the nearby site of Dadan as the main rest stop along the trade routes linking southern Arabia to Egypt and the Mediterranean.
Hegra was the southernmost point that the Romans reached, when they conquered the Nabataean kingdom in 106.
"The Romans established some outposts and a garrison, but I think what's really interesting is that they didn't, as far as we know, take over the city," McGauran says.
“The main reason that that happened was because of this wanting to preserve the trade routes. Understanding AlUla as being at the heart of the Incense Road, and the heart of this network of routes that connected cultures and civilisations, is something that we really are keen to get across."
Earlier this year, the commission announced a new museum about the incense road – which is set to become the world’s first institution dedicated to the ancient network of land and sea trading routes. It aims to celebrate AlUla’s 7,000 years of human history, as well as its ancient role as a place of cultural and material exchange, bridging multiple civilisations.
Speaking to The National at the time, McGauran said: “A museum for the 21st century, it will be a dynamic forum of exhibition, learning and recreation, that celebrates AlUla's legacy at the centre of the incense road story.
"This vital oasis was at the heart of a thriving network of routes that once connected the ancient world, from southern Arabia north to Egypt, Rome, the Levant, Mesopotamia and beyond."
Another key aspect of AlUla’s historic growth is its geographic position as an oasis town, and the locals’ remarkable ability to capitalise on their natural resources. Hegra has more than 130 wells and evidence of water channels and reservoirs cut into the rocks, which possibly date back to the Dadanite period.
“Although it looks relatively arid, there is quite a high water table. The Nabataeans and the Dadanites before were able to really harness and innovate the use of water, so it became an area that could have a thriving community rather than just surviving in the desert.”
The region was also home to a large volume of artificial wells in rocky ground – which are still in use to this day.
McGauran says the continuing discoveries at AlUla represent a “sea change and recalibration of how we see Arabian archaeology”.
Today, she adds, archaeologists are exploring how “these Arabian societies that were very much active agents were controlling these things”.
“They weren't just passive recipients of other cultures. This was a place that was itself an absolute hotbed of creativity and cultures coming together," she says. "And this is a really unique opportunity, being right at the centre point of these networks and relationships.”
Which products are to be taxed?
To be taxed:
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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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
Results:
Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.
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The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
HEADLINE HERE
- I would recommend writing out the text in the body
- And then copy into this box
- It can be as long as you link
- But I recommend you use the bullet point function (see red square)
- Or try to keep the word count down
- Be wary of other embeds lengthy fact boxes could crash into
- That's about it
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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GYAN’S ASIAN OUTPUT
2011-2015: Al Ain – 123 apps, 128 goals
2015-2017: Shanghai SIPG – 20 apps, 7 goals
2016-2017: Al Ahli (loan) – 25 apps, 11 goals
More from Rashmee Roshan Lall
MATCH INFO
Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
Saturday's results
Brighton 1-1 Leicester City
Everton 1-0 Cardiff City
Manchester United 0-0 Crystal Palace
Watford 0-3 Liverpool
West Ham United 0-4 Manchester City
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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