The song Ya Jabal Ma Yhezak Reeh (Oh, mountain, the wind cannot shake you) is a powerful anthem of resilience and pride. Performed by Jordanian folk singer Omar Al-Abdallat, the lyrics celebrate the unyielding strength of the Palestinian people, likening their steadfastness to that of an immovable mountain. The chorus serves as a metaphor for unwavering determination in the face of adversity.
Our Arabic word of the week is jabal, which translates to mountain, the significance of which extends far beyond its physical meaning. The term embodies strength, endurance and a deep connection to the land, reflecting both the landscapes and the values of the Arab world.
The term derives from the roots jeem, baa and lam, which convey the idea of something raised or elevated. Its plural form is jibal, and regional dialects may pronounce it jebel or djebel, highlighting its presence across the Arabic-speaking world and beyond. Jabal could also be used to compliment someone. To be called a jabal is to say that a person is strong, brave and unwavering.
Jebel Hafeet is the site of Eid Al Etihad celebrations in Al Ain. Photo: UAE Presidential Court
Mountains themselves are prominent topographical features in this part of the world, from the rugged terrains of the Hajar Mountains in the UAE and Oman to the towering peaks of the Asir Mountains in Saudi Arabia. These natural formations have shaped the history and culture of the region, influencing settlement patterns, trade routes and daily life for centuries.
Many mountains are woven into local identity and place names, from Jebel Hafeet in Al Ain to Jebel Jais in Ras Al Khaimah, landmarks that attract visitors and tourists to appreciate their majesty.
They also carry spiritual and historical significance. Jabal al-Noor near Makkah is revered as the site where the Prophet Muhammad received his first revelation, while Jabal Uhud near Madinah marks the location of the famous Battle of Uhud, a pivotal moment in early Islamic history.
In 2023, AlUla’s striking Jabal Ikmah was added to Unesco's Memory of the World Register. Dating back to the second half of the first millennium BC, the site features more than 300 historically significant carved inscriptions, recording many facets of the ancient Dadanite Kingdom’s life, rituals and customs.
Jabal Ikmah in AlUla is a Unesco-recognised site. Photo: AlUla World Archaeology Summit
Arabs who have lived in mountainous regions developed distinct ways of life, shaped by the challenges and opportunities of the terrain. In Saudi's Hejaz and Asir ranges, for example, communities built terraced farms to grow grains, fruits and coffee, adapting to steep slopes and scarce water.
Villages were often fortified to protect against raiders, and local customs and social structures evolved to reflect the isolation and interdependence of mountain life. Poetry, oral storytelling, and music flourished in these settings, carrying the history and values of these communities across generations.
The Arabic word for sign is aya. All photos: The National
The Arabic word for cat is qita
Laban is the Arabic word for milk
Mosa, or Moses in English, is mentioned 136 times in the Quran
The Arabic word for ownership is tamalouk
The Arabic word for mint is ne’ena’a
Shuback is the Arabic word for window
Hilal is Arabic for crescent
Musafir, the Arabic word for traveller, is often used in music and poetry, evoking a sense of longing and passion
Raqaba, the Arabic word for neck, can also denote caution and scrutiny
Ithin, the Arabic word for permission, has many bureaucratic uses
The Arabic word for chair is kursee
Faten is Arabic name that has many spiritual and poetic meanings
The Arabic word for embroidery is tatreez
Zarafa is Arabic for giraffe
The Arabic word for dignity, honour and respect is izza
Hewi is the Emirati word for front garden
Lahja is the Arabic word for dialect
Muratabat is often translated as refreshments
Handasa is the Arabic word for engineering
The Arabic word for octopus is akhtaboot
The Arabic word for mightiness is jabarut
The Arabic word kibriyaa, often seen in Quranic verses, speaks to might and humility
Junoon is the Arabic word for madness and obsession
Adheem is commonly translated as great, magnificent or mighty
Tanamor is the Arabic word for bullying
The Arabic word for forgetfulness and oblivion is alnisyan
Yallah, the Arabic word for 'let's go', is an expression of urgency, encouragement or even impatience
The Arabic word majlis, rooted in Bedouin tradition, refers to a space for hospitality and dialogue
Falaj is Arabic for water channel
Ne'meh is Arabic for blessing
The Arabic word sumud means resilience and steadfastness
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
