Ragheb Alama is one of the Arab world's most popular crooners. Courtesy Mall of the Emirates
Ragheb Alama is one of the Arab world's most popular crooners. Courtesy Mall of the Emirates
Ragheb Alama is one of the Arab world's most popular crooners. Courtesy Mall of the Emirates
Ragheb Alama is one of the Arab world's most popular crooners. Courtesy Mall of the Emirates

The songs that made summer: 70 years of Arabic pop's hottest hits


Saeed Saeed
  • English
  • Arabic

Love and heartbreak are favourite subjects of Arabic songs, no matter the season, but when released during the summer months, the tracks can be more upbeat, wistful, and even playful.

From Umm Kulthum’s towering Alf Leila Wa Leila to Haifa Wehbe’s giddy El Wawa, the diversity and richness of Arabic pop music have allowed summer anthems to emerge, with artists hailing from Morocco to the UAE.

In chronological order and spanning more than 70 years, here are 25 Arabic songs either released during the summer or that have become seasonal favourites.

1. Ahwak by Abdel Halim Hafez (1953)

Released in the summer of 1953 as part of the classic Egyptian film Baeat El Khubz (The Bread Seller), the song was recorded early in the career of the revered singer, who was nicknamed The Black Nightingale. Ahwak (I Love You) is an ideal showcase of Hafez's sonorous vocals. The lyrics by Hussein El Sayed aim directly at the heart. “I love you and I wish that if I ever forget you, I also forget my soul with you,” the song begins. “And if it gets lost, it is acceptable if you have forgotten me.”

2. Alf Leila Wa Leila by Umm Kulthum (1969)

This arguably remains a pinnacle of the classical Arabic music form called tarab. For all its nocturnal themed lyrics, Alf Leila Wa Leila (One Thousand and One Nights) went on to become a popular mainstay of languid morning coffee sessions in Levant cafes. Kulthum’s powerful vocals are dynamic as she details the vagaries of love. Indeed, Alf Leila Wa Leila's lyric is full of quotable lines pertaining to matters of the heart; the most popular being the starry-eyed declaration: “What is life, but a night like tonight.”

3. Batwanes Beek by Warda (1986)

Released at the onset of summer, this gem – meaning “I enjoy your company” – should be heard for the sweeping orchestral introduction alone. The rich voice of Algerian singer Warda is why Batwan Beek, a song about the joy of companionship, is hailed as one of tarab music's greatest tracks.

4. Lolaki by Ali Hemeida (1988)

One of the defining summer hits of the 1980s by Egyptian singer Ali Hemeida, Lolaki (a colloquial term meaning “for you”) is a sun-kissed pop affair with a memorable chorus now synonymous with sunny days at the beach.

5. Shiloha Sheila by Miami Band (1997)

Kuwaiti group Miami Band, a Gulf favourite, released this effervescent track full of propulsive Khaleeji percussion as well as catchy call and response vocals.

6. Amarain by Amr Diab (1999)

Meaning “two moons”, Amarain is one of Amr Diab’s many summer anthems and another example of his fusion of Levant and Mediterranean instrumentation and melodies. The Egyptian superstar's vocals are rich and tender as he pines for a love that is rare and transformative.

7. Ah Ya Leil by Sherine (2002)

Sherine Abdel-Wahab's chirpiness is her enduring trademark and it is all over this effervescent hit. Powered by pulsating percussions, the Egyptian singer delivers one of her best vocal performances in this ode to unrequited love. The title is translated to Oh The Nights, as Sherine yearns for those summer evenings with her beau and pleads for him “to end his absence, I don't want anyone but him with him with me”.

8. Ah Wa Noss by Nancy Ajram (2004)

A summer staple with its propulsive darbuka percussion and groove-laden synthesisers. Ajram delivers her most confident vocals to date. The song title is a Lebanese colloquial term meaning “oh and a half” that details the excitement of a new romance.

9. El Hob El Kebir by Ragheb Alama (2004)

Known for his romantic ballads, El Hob El Kebir (The Big Love) finds Lebanese singer Ragheb Alama recalling “the great love of his life”. Released in the summer and fashioned as an upbeat pop track, the song's sentiments about a relationship that's strong and enduring has made it a Valentine’s Day and wedding favourite.

10. El Wawa by Haifa Wehbe (2006)

This Arab pop gem is saved from being a mere novelty track because of Haifa Wehbe's charming performance. Mixing Arabic percussion with vibrant synthesisers and festive horns, El Wawa is an earworm with lyrics using the playful Arabic term for a small bruise as a metaphor for the first pangs of love.

11. Ya Nabi Salam Alayka' by Maher Zain (2011)

It's a track that took the burgeoning nasheed music industry global. Where previously – with the exception of works by the UK's Yusuf Islam (formerly known as Cat Stevens) and South Africa's Zain Bhikha – Islamic spiritual music was viewed as niche, Maher Zain made it mainstream with this crossover summer track.

Beautifully produced with lyrics praising the Prophet Mohammed, the song managed to successfully marry traditional instrumentation with Zain's pop vocals. The track is now a Ramadan staple, played during the Holy Month across the globe, with the tireless Zain recording versions in English, Arabic and Turkish.

12. C'est La Vie by Cheb Khaled (2012)

C'est La Vie showed that Algerian rai singer Cheb Khaled's dramatic vocals could also work in the clubs. Sung in Algerian Arabic and French, the anthemic track is joyous and life-affirming. Not only did it top the charts in countries such as France and the Czech Republic, it went on to become a favourite in football stadiums across Europe and got a salsa makeover in 2013, when Marc Anthony covered the track.

13. Boushret Kheir by Hussain Al Jassmi (2014)

The Emirati pop star may have released the track as a fun public announcement, but Boushret Kheir went on to become the biggest hit of his career and an annual summer favourite. Released before the Egyptian election in 2014, this fun and giddy track was composed as a rallying cry for Egyptians to vote. Backed by a video that went viral and was shot in eight different provinces, the song's appeal spread across the region with versions sang in the Syrian, Lebanese and Palestinian dialects.

14. Lm3allem by Saad Lamjarred (2016)

Everything about Lm3allem is brilliant. It is built upon a first-rate stuttering beat and a stalking, icy synth riff that sounds exciting and futuristic. Lamjarred's assertive, deep and joyful vocals are also a far cry from the mindless dramatics of his peers. Complemented by a slick video that resembles images from a Hassan Hajjaj artwork, the track has amassed more than one billion views on YouTube.

15. Daqat by Abu featuring Yousra (2017)

Egyptian singer Abu captures the wistfulness of a summer romance with lyrics comparing love at first sight to the intemperate rhythm of a drum. “When I saw her, my heart beat three times / The drum entered in my head playing with the things inside / When the riq [a hand percussion instrument] entered in my heart, I fell in love / What could I do? I began to sing.” An instant summer hit, 3 Daqat received more than 125 million views on YouTube in the first three months of its release.

16. Decapotable by Zouhair Bahaoui (2018)

Moroccan melodies meet Latin reggaeton rhythms in this irrepressible hit. Decapotable took over the summer in 2018 and made relatively little-known singer Bahaoui a star in his native Morocco and the Arab world. Meaning “convertible” in French, which is also a metaphor for adventure, Decapotable is an exuberant feel-good track perfect for summer beach parties.

17. Maloun Abou L Echeq by Najwa Karam (2019)

One of Najwa Karam's best songs and translated to “cursed by love”, this is a thumping Lebanese folk-pop track. Karam's voice is husky and powerful and the striking video has her performing with a troupe of dabke dancers in the middle of a Beirut street.

18. Ma Nedikch A L'Vacancia by Aymane Serhani (2020)

French-Moroccan artist Aymane Serhani brought the vibrant sounds of rai music to life, soundtracking the North African summer with his brilliant modern twist. While maintaining the genre's folk melodies and accordion, the song benefits from electronic beats, electric guitars and Serhani's silky vocals. Meaning “I won't take you on holiday”, Ma Nedikch A L'Vacancia is a fun showcase of modern rai music.

19. Sidi Mansour by Saber Rebai (2020)

Saber Rebai's take of the Tunisian folk music staple announced him to the Arab world. This is thanks to the track's modern production which maintained Sidi Mansour's timeless melodies and traditional instrumentation, such as the oud and kanoon, while adding subtle electronic beats and synthesisers.

20. Corona Virus by Mohamed Ramadan (2020)

The summer of 2020 was one of the bleakest in recent memory, with much of the world under strict social restrictions due to the spread of Covid19. Even so, the irrepressible Mohamed Ramadan brought his trademark wit and flair to Corona Virus, a catchy ode to the pandemic. As much a public safety message as it is a showcase of Egypt’s mahraganat genre, the song is packed with zany rhymes urging listeners to stay responsible.

“Take care of yourself, my friend. Say, ‘I am looking after my family and home,’” Ramadan raps. “Coronavirus is officially here, it is my enemy. I will keep it away from me before it enters my body.” While the track now feels like a time capsule, it also proves Ramadan’s instinct for capturing the moment rarely fails.

21. El Bint El Awiye by Wael Kfoury (2021)

Known for his overwrought ballads, Kfoury dialled down the trademark drama for the sun-kissed Mediterranean feel of El Bint El Awiye. Meaning “the strong girl”, flashes of flamenco guitar abound as Kfoury jettisons his yearning vocals for a more playful staccato delivery in a song that explores the upside of heartbreak.

22. Min Awel Dekika by Elissa and Saad Lamjarred (2022)

Elissa’s duet with controversial Moroccan singer Saad Lamjarred doesn’t reinvent the wheel, but it’s a lush, string-laden ballad making use of both singer’s strengths. The response was immediate with the song trending regionally and amassing more than 300 million streams on YouTube.

23. Sayrena Ya Donia by Ahmed Saad (2022)

Egyptian singer Ahmed Saad finally got the respect he deserves when this emotive pop track went on to become a regional hit and a summer favourite. Translated as “make us happy, oh world”, the song is an affectionate plea for resilience and a fine showcase of his intensely soulful vocals.

24. Mahboul Ana by Lazaro (2024)

One of the highest-charting Arabic songs on YouTube's Top 100 Music Videos Chart, surpassing entries by Coldplay and Bad Bunny, this breezy track by Moroccan singer Lazaro was arguably the song of the summer of 2024 in Northern Africa. With nearly 200 million streams on YouTube, the bittersweet number about unrequited love marries anguished lyrics with percolating keyboards and regional percussion. The music video, in which Lazaro and his mates are seen simply enjoying themselves in Marrakesh, only adds to the overall charm of Mahboul.

25. Khatiye by Bessan Ismail & Fouad Jned (2025)

A collaboration between Syrian singers Bessan Ismail and Fouad Jned, Khatiye is already on track to be one of the year’s biggest hits – racking up more than 70 million views in its first week. And it’s not hard to see why. A euphoric pop song with a welcome dose of drama, it plays with familiar themes of heartbreak and resilience.

THE%20FLASH
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Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

Islamic%20Architecture%3A%20A%20World%20History
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Eric%20Broug%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Thames%20%26amp%3B%20Hudson%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20336%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20September%3C%2Fp%3E%0A
The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

POWERWASH%20SIMULATOR
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20FuturLab%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESquare%20Enix%20Collective%3Cbr%3E%3Cstrong%3EConsole%3A%20%3C%2Fstrong%3ENintendo%20Switch%2C%3Cstrong%3E%20%3C%2Fstrong%3EPlayStation%204%20%26amp%3B%205%2C%20Xbox%20Series%20X%2FS%20and%20PC%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

INVESTMENT PLEDGES

Cartlow: $13.4m

Rabbitmart: $14m

Smileneo: $5.8m

Soum: $4m

imVentures: $100m

Plug and Play: $25m

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

ASHES FIXTURES

1st Test: Brisbane, Nov 23-27 
2nd Test: Adelaide, Dec 2-6
3rd Test: Perth, Dec 14-18
4th Test: Melbourne, Dec 26-30
5th Test: Sydney, Jan 4-8

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%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

SPECS
%3Cp%3E%0D%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204.0-litre%20twin-turbo%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20750hp%20at%207%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20800Nm%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%207%20Speed%20dual-clutch%20auto%0D%0D%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20332kph%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%2012.2L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EYear%20end%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C430%2C000%20(coupe)%3B%20From%20Dh1%2C566%2C000%20(Spider)%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

It’ll be summer in the city as car show tries to move with the times

If 2008 was the year that rocked Detroit, 2019 will be when Motor City gives its annual car extravaganza a revamp that aims to move with the times.

A major change is that this week's North American International Auto Show will be the last to be held in January, after which the event will switch to June.

The new date, organisers said, will allow exhibitors to move vehicles and activities outside the Cobo Center's halls and into other city venues, unencumbered by cold January weather, exemplified this week by snow and ice.

In a market in which trends can easily be outpaced beyond one event, the need to do so was probably exacerbated by the decision of Germany's big three carmakers – BMW, Mercedes-Benz and Audi – to skip the auto show this year.

The show has long allowed car enthusiasts to sit behind the wheel of the latest models at the start of the calendar year but a more fluid car market in an online world has made sales less seasonal.

Similarly, everyday technology seems to be catching up on those whose job it is to get behind microphones and try and tempt the visiting public into making a purchase.

Although sparkly announcers clasp iPads and outline the technical gadgetry hidden beneath bonnets, people's obsession with their own smartphones often appeared to offer a more tempting distraction.

“It's maddening,” said one such worker at Nissan's stand.

The absence of some pizzazz, as well as top marques, was also noted by patrons.

“It looks like there are a few less cars this year,” one annual attendee said of this year's exhibitors.

“I can't help but think it's easier to stay at home than to brave the snow and come here.”

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
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PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

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

Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

ITU Abu Dhabi World Triathlon

For more information go to www.abudhabi.triathlon.org.

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Updated: June 11, 2025, 6:28 AM