Insight and opinion from The National’s editorial leadership
September 11, 2024
Little is known about Nefertiti beyond her marriage to the Egyptian pharaoh Akhenaten in the 14th century BC, and that she was considered beautiful. She may – or may not – have been the mother of the boy king Tutankhamun. She may – or may not – have been a pharaoh herself. Much of her legacy is lost to history, but her striking appearance is attested to by her name (Nefertiti means “the beautiful one has come”) and by the ancient limestone bust of her that now sits on display in Berlin’s Neues Museum, where it is also known by its inventory code "AM 21300”.
That does not sit well with many Egyptians, who have been trying for nearly a century to see the bust returned. When the bust was excavated by a German team in 1912, along with thousands of other artefacts, the norm in archaeology was that large finds were divided equally between the archaeologists and the country of origin. A popular rumour claims Ludwig Borchardt, the lead archaeologist, tricked French and Egyptian antiquities officials about the bust’s true value in order to keep it. The ensuing resentments last to this day.
Zahi Hawass, the renowned Egyptologist and former Egyptian antiquities minister, has led the charge in efforts to repatriate Nefertiti’s bust. On Sunday, he launched an online petition asking as much from Germany’s Culture Minister and the Prussian Cultural Heritage Foundation (SPK), the bust’s owner under German law.
Much of her legacy is lost to history
A similar campaign by Mr Hawass in 2007 was more or less ignored by German authorities. At an exhibition marking the centenary of the bust’s discovery, Hermann Parzinger, the head of SPK, declared: “Nefertiti belongs to all of us. She is part of the world’s cultural heritage.”
That may be true in the grand scheme of things. But in a more immediate sense, Nefertiti is part of Egypt’s cultural heritage, and early-20th century archaeological rules do not diminish that fact. Germany, which by law does not allow the permanent export of art and artefacts of “national importance”, ought to understand this.
The ethics of artefact acquisition and ownership is a contentious subject among archaeologists, cultural officials and politicians. There is near-universal agreement that removing objects from their lands today should be unlawful. But for those taken before such laws existed, the morality is murkier. Occasionally, artefacts have been removed from countries in armed conflict, to prevent looting or destruction.
But that is not an argument against repatriation to other countries where there is no immediate danger to the artefacts, and which deserve to reclaim their history. Few are more deserving than Egypt, where the antiquities sector is highly experienced and domestic expertise on the pharaonic period rivals counterparts in the West – thanks in no small part to Mr Hawass.
Nefertiti’s bust, Mr Hawass writes in his petition, tells the story of our common humanity, but “that story can be told from its origin country”. If Egypt’s booming tourist numbers are anything to go by – 15 million last year, the largest number of whom were German – it can be told rather well, too. It is time for the beautiful one to come home.
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The Facility’s Versatility
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
The Beach Bum
Director: Harmony Korine
Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg
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
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
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Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
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We weren’t supposed to survive but we did.
We weren’t supposed to remember but we did.
We weren’t supposed to write but we did.
We weren’t supposed to fight but we did.
We weren’t supposed to organise but we did.
We weren’t supposed to rap but we did.
We weren’t supposed to find allies but we did.
We weren’t supposed to grow communities but we did.
We weren’t supposed to return but WE ARE.
Amira Sakalla
