Our largely Hindu community in Bangalore, India, is practising Christmas carols and I am trawling the world for inspiration. I like the majestic rendition of Joy to the World, by the Mormon Tabernacle Choir but I don't like their slower songs.
For soulful songs such as Silent Night, I prefer the African American choirs that truly own gospel. I like the Boys Choir of Harlem's jazzy, if untraditional renditions. As for Hark, the Herald Angels Sing, it has to be heard in a church with the majestic organs in full swing. Tinny CD versions simply don't do justice to this carol.
And OK, I'll admit it, I am partial to Andrea Bocelli's version of Gloria in Excelsis Deo. What is it about Italians singing Christmas carols that make these songs sound so romantic? Luciano Pavarotti's Oh Come all ye Faithful is barely understandable but will draw you to a church anyhow.
I used to attend midnight mass every Christmas when I lived in America. We were freezing cold in the depth of winter so going to a cheery warm church made sense. We would bundle up in our winter coats and walk or drive to churches all over New York, searching for the best choirs. Some were around the corner; others, an hour away. I went for communion, but I also went for inspiration.
The word inspiration literally means "breathed upon". Ancient religions - Hebrew, Norse, Hellenistic, Aramaic and Hindu - all believed that inspiration was a gift from God. Most choral music is inspiring because it depends on the human voice for its rendition. This, in the end, is why I attend choirs: to get ideas and inspiration.
There are many Sanskrit words for inspiration, according to the Spoken Sanskrit dictionary, but several have an element of breathing in: prana, svasa, prerana. Poets like Coleridge and Shelley believed that inspiration was a divine wind that blew ideas into the creator's mind.
In her TED lecture, Elizabeth Gilbert, author of Eat Pray Love, talks about genius in the same vein. In ancient cultures, she says, genius wasn't something you were but something that was bestowed upon you. Creativity was not about being a genius but having genius.
The Greeks looked to muses for inspiration. Old Norse religions prayed to Odin the Wanderer to bestow them with creativity. Odin fathered many sons, including Thor, the god of thunder and lightning (and, incidentally, also a sculptor who I had a crush on).
Divine inspiration may have served our ancient poets well, but what if you have a tenuous connection to religion? I am not a "good" Christian and while I love choral music, I don't get high on the religion from which it springs. Then again, I am not a "good" Hindu either. How then to get the divine wind to blow upon you? I believe I might have a solution for you. Take a walk.
Paradoxical as it seems, inspiration can be orchestrated, particularly in chaotic democracies like India, where magical moments are a moment away. Walking helps with fitness; it collects Vitamin D (and I have been hearing about Vitamin D deficiency in women) from the sun; and it is inspiring.
Recently, I took a walk down my street and saw a tree growing from the second storey of a building - a sacred fig tree, no less. I looked around to find its roots but the building was locked. So you have this beige facade of a crumbling building with a tree growing from it. It was like a surrealistic painting.
Eastern streets are full of these surprising sights that can make you laugh and inspire you at the same time. The trick is to put yourself in situations that afford an element of surprise; that take your breath away - or as the ancients would have it, that blow inspiration into you.
Shoba Narayan is the author of Monsoon Diaries, a memoir with recipes
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Killing of Qassem Suleimani
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
