In Arab culture, dishes that include 'rouz' are often served for family gatherings, religious holidays and weddings
In Arab culture, dishes that include 'rouz' are often served for family gatherings, religious holidays and weddings
In Arab culture, dishes that include 'rouz' are often served for family gatherings, religious holidays and weddings
In Arab culture, dishes that include 'rouz' are often served for family gatherings, religious holidays and weddings

‘Rouz’: There is more than a grain of truth to Arabic word for rice


Maan Jalal
  • English
  • Arabic

This week’s Arabic word of the week is a staple food in many cultures around the world, particularly in the Middle East. Rouz, which translates to rice, is a significant and popular food in the Arab world rooted in its history, culture and cuisine.

Officially rouz refers to rice, a plant that can grow up to one to two metres tall and with long, slender leaves. Each of these leaves produces flowers that grow out of smaller branches that contain numerous spikelets or thorns that develop into edible grains, which we know as rice or rouz.

Several other words also refer to rouz in Arabic. Aruz is a common term in some areas of the Arab world as is roz, ruzz and timan. There is also sha'iriya, which is used in several savoury and sweet dishes – it primarily refers to vermicelli, but sometimes is used to refer to rice. However, rouz is the most common word for Arabic across dialects.

The origin of the word rouz in Arabic is slightly unusual. It is derived from the verb raza, which is made up of the two Arabic letters Rah and Zad. Raza has several unrelated meanings to each other and to the word rouz. It can mean to set something in place or to knock something in, such as a nail into a wall using a hammer. Other various verb forms in this meaning include "to drive in" or "to insert".

Slightly related to this concept is the second meaning of raza, which is to punch someone or something. The third meaning is very specific and refers to the sound of distant thunder or rain. From this meaning, there is the word rizz in Arabic which refers to any silent or distant sounds, and very specifically can mean the grumblings a stomach makes when a person is hungry.

It is unclear whether raza is completely an Arabic word or if its historical roots come from Aramaic. Regardless, the word has a long-standing history in Arabic.

Across Arabic and Persian poetry, rouz has been used as a metaphor for value, greed, authenticity, abundance, humility and at times even spiritual and emotional transformations.

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Two main variations of rouz are used in Arabic dishes – white or brown rouz. Aside from that, depending on cultural meals and recipes, rouz is coloured through the use of spices, herbs and vegetables. Saffron and tomatoes are used to create yellow and red rouz, grilled or caramelised onions and cumin is used to give rouz a deeper brown colour and certain beans and leafy vegetables can give rice a green colour.

Many traditional Arabic dishes include rouz. There is kabsa, considered the national food of Saudi Arabia, which consists of rouz cooked with meat. A similar dish, machboos, is eaten across the Gulf and is spiced with turmeric and saffron. There is maqluba, which has variations across the Arab world, consisting of layers of rice, vegetables, and meat cooked together and then flipped upside down when served.

A well-known Egyptian dish is koshari, which combines rouz with lentils and pasta. It includes a spicy tomato sauce and crispy or caramelised onions. There is also warak enab or dolma, which also has different variants in the region. The dish can include meat or be completely vegetarian, and consists of vegetables such as tomatoes, marrow, capsicum, and grape leaves, stuffed with rouz.

In Arab culture, dishes that include rouz are often served in family gatherings, religious holidays and celebrations such as weddings and house warmings. Rouz is a communal dish and the meal is often designed to look as appealing as possible and is not considered as a side dish but as the centrepiece of the table.

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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

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Favourite Emirati dish: I have so many because it has a lot of herbs and vegetables. Harees  (oats with chicken) is one of them

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Her motivation: My performance because I know that whatever I do, if I put the effort in, I’ll get results

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Pet peeve: That with every meal they give you a fries and Pepsi. That is so unhealthy

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

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