In The Fall of the House of Usher, first published in 1839, American writer Edgar Allan Poe writes: “I felt that I breathed an atmosphere of sorrow.”
The popular short story is a work of Gothic fiction. This genre of literary writing relies on creating a haunting mood of fear and suspense through details from both the physical and supernatural world, as well as in the moods of the character and the style of writing.
Poe uses the word “atmosphere” to not only suggest a state within a scenario, but something that is also tangible that the character is able to breathe in. This double function of the word follows the general definition of this week’s Arabic word of the week, in its classic and colloquial use.
Ajwaa'a is a noun as well as the plural of the singular word jaow.
Made up of the two Arabic letters geem and waw, jaow is defined as the air around us in any context, both indoors or outdoors. It is the space between the sky and the earth, while also describing whatever is above and around any singular person or object.
Such a broad and yet specific definition for the word jaow naturally lends itself to a variety of meanings that are also connected to each other.
The word jaow is often used in reference to the physical weather. For example, the jaow can be cold, hot, humid or fresh.
This meaning of jaow in Arabic also extends to different references connected to the physical atmosphere, in particular to the air and sky. For example, defaa’a al jawwe means air force, khoutout al jawweya are the airways and arsaad al jawwiya is the scientific knowledge and study of weather.
Jaow can also refer to very specific large, physical spaces. For example the word jewa, derived from jaow, describes the space between structures such as homes or the space between valleys.
While ajwaa'a is the plural of the word jaow, it also has its own distinct meaning.
In classical Arabic, it can refer to the weather or the physical space in the sky but can also reference emotional mood or atmosphere. This particular meaning is the one most often used in colloquial Arabic across dialects.
Ajwaa’a in Arabic combines the meanings of both mood and atmosphere as they are understood in English.
It is a reference to the ambience that is created by the weather, architecture, a work of art or even a set of colours.
It can also refer to the mood of a gathering or party, the general mood in someone’s home or the emotional state of a person or a group of people. For example, it is expected that during the Eid holidays, the ajwaa’a will be celebratory and joyful.
In general, ajwaa'a is the overall feeling or tone an individual can be receptive to when they enter a particular space.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.