A giant pot made about 3,000 years ago during the Iron Age has gone on display at Sharjah Archaeological Museum..
It is so large that archaeologists believe the building in which it was housed may have been constructed around it.
An alternative theory is that the pot was made in the room where it was found.
Either way, they say, it was certainly too large to fit through the door.
Once broken into fragments, the storage jar has been painstakingly reconstructed and shows it would have been 155 centimetres tall and 141cm in a diameter at its widest. Even the rim had a diameter of nearly a metre.
As for what it was used for, experts are still speculating. The jar, though, is evidence of a thriving trade in the region, especially along the incense routes of Southern Arabia and what was then Persia.
Between 600 and 900 BCE
It was found in a large fortified settlement on the Muwailen archaeological site near the University of Sharjah, on the outskirts of the city.
The foundations reveal that it was housed in a columned building about 10 to 12 metres long and built between 600 and 900 BCE.
It was a period of history when the Hanging Gardens of Babylon were under construction in what is now Iraq and when the Chinese invented printing. This was also when the falaj irrigation system was developed.
The Muwailen settlement included numerous houses of mud brick, similar to others discovered in the UAE from this period.
The hall that held held the pot was the largest roofed building in Muwailen, with a number of rooms or annexes.
Ancient majlis
Archaeologists speculate that it was the economic heart of the settlement and either a gathering place for the ruling elite or used to welcome guests ― functioning much as the majlis does today.
Further exploration found that the ceiling of the hall was supported by 20 columns made from date palms and supported by stone bases arranged in rows of four by five.
The remains of two more storage jars have been found set into the floor of the great hall, with more than 30 smaller jars in a style known as bridge-spouted in an adjacent room, possibly used for service.
The latest findings include a ceramic fragment with three letters in Sabean, a South Arabian language that dates from the seventh century BCE and which is the oldest known language in the UAE.
Manal Ataya, director general of Sharjah Museums Authority, invited the public to view the pot at Sharjah Archaeological Museum.
She described it as a “one-of-a-kind artefact” which “best demonstrates the beauty of discovery and the remarkable feat undertaken by dedicated archaeologists and conservators that spent years piecing together numerous fragments without initially knowing what the finished vessel would look like”.
Sharjah Archeological Museum interactive exhibition – in pictures
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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.
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