Lina Makoul’s friends had had enough.
After weeks of the singer-songwriter sharing her cooking experiences on social media, it was time for an intervention.
"I have a close group of five women who came to me and said 'what are you doing'?" Makoul tells The National. "They pretty much told me to snap out of it and go back to using my talent, which is to sing and compose songs."
It was last summer and US-born Makoul was back in the family home in Palestine.
With the pandemic scrapping a planned European tour and festival appearances, she was feeling uninspired, sharing non-musical content online to engage with fans.
However, convinced to forgo the vine leaves for the piano by her friends, Makoul began composing one of her first songs in months with the help of fans.
"I put a video online and basically said, 'OK people, I want you to post what text you have, whether it’s your poetry or messages from your phones, and I will use that to challenge myself to write and record a song out of it every day',” she recalled.
“Within minutes I started getting material."
Ten out of 10
Thus began the #YOM project, an Instagram songwriting challenge that not only birthed 10 songs in as many days, but formed Makoul's debut album, also named after the campaign.
While such a fast and furious approach could have yielded underwhelming material, #YOM works precisely because of its focus, serving as a fine showcase for Makoul's songwriting talents.
It also represents a rarity in Arabic pop music today: a restrained album relying more on craftsmanship than production.
All songs feature Makoul’s soulful vocals and piano, as she spins elegantly minimal ballads with lyrics written by Palestinian youths aged between 15 and 19.
“That, for me, was the best part about the whole project,” Makoul enthuses. “To be able to compose and not really contribute in terms of lyrics really took a lot of pressure off me. It also exposed me to some great lyrics and poetry that made it all very exciting.”
With lyrical contributions coming from across Palestine, the songs reflect the challenges of current times, with themes of hope, courage and loss.
As part of the creative process, Makoul contacted the 10 chosen songwriters who provided extra context to their lyrics for the singer's Instagram page.
One of them was Sherry Mwais, the writer of Biji Abali.
“She told me how she was diagnosed with cancer and responded to the songwriting challenge only hours completing chemotherapy that day,” Makoul says.
“She felt like it was something useful to do during these challenging time. I still remember when I first saw her words; I realised it was so good that I had to use it.”
Another insightful encounter was with Yomna Al Assar, the 17-year-old behind Fi Halak Ballah Khalleek.
“She is from Gaza and, during our livestream, she was telling me about the hardships they are going through,” Makoul says. “Yomna was positive, saying people in Gaza are normal people like the rest of us (in other parts of Palestine) and that they are doing the best they can do under the situation.”
Keeping it real
More than its back-to-basics musical approach, #YOM also finds Makoul going back to her roots as her first fully Arabic release.
That ability was partly displayed during her time in the 2012 season of The Voice Israel.
As the first Arab performer to win the competition, her journey to victory included a stunning performance of Bizakker Bil Kharif, an Arabic version of jazz standard Autumn Leaves sung by Fairouz.
Following her win, Makoul began performing regularly abroad, including supporting pop group Little Mix on their UK and Ireland tour, and Queen and Adam Lambert on their European tour, as well as finding moderate success with 2017 solo singles Dance Sucker and Can't Keep Falling.
Despite the excitement that comes with performing in packed arenas, Makoul admits the buzz began to wear off over the past few years.
"While I was reaching the goals I set out for myself, the content I was producing was ultimately not for the right reasons," she says.
“I was singing only in English at the time and I just felt disconnected from the music. There was this void I was feeling. Yes, I was singing in front of thousands of people but they didn’t really know who I was as an artist. I am not doing this for the success but to be fulfilled. I realised I needed to take another direction.”
With the pandemic hastening the transition, Makoul hails #YOM as her most authentic statement to date.
"I feel like I am starting again, only this time I am doing it my way," she says. "I hope to reach the biggest stages in the world again but this time on my terms. If I fail, I can tell myself honestly that I did the best that I could."
SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net
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
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
Scoreline
Syria 1-1 Australia
Syria Al Somah 85'
Australia Kruse 40'
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
What are NFTs?
Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.
You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”
However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.
This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”
This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
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%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A
FIXTURES
UAE’s remaining fixtures in World Cup qualification R2
Oct 8: Malaysia (h)
Oct 13: Indonesia (a)
Nov 12: Thailand (h)
Nov 17: Vietnam (h)
