This Arabic dictionary, published in Cairo, has passed through the family of Ayesha Hashemi. Courtesy Ayesha Hashemi / Al Hemyan group, NYU Abu Dhabi
This Arabic dictionary, published in Cairo, has passed through the family of Ayesha Hashemi. Courtesy Ayesha Hashemi / Al Hemyan group, NYU Abu Dhabi
This Arabic dictionary, published in Cairo, has passed through the family of Ayesha Hashemi. Courtesy Ayesha Hashemi / Al Hemyan group, NYU Abu Dhabi
This Arabic dictionary, published in Cairo, has passed through the family of Ayesha Hashemi. Courtesy Ayesha Hashemi / Al Hemyan group, NYU Abu Dhabi

26. Arabic dictionary


  • English
  • Arabic

This battered and well-used copy of an Arabic dictionary was published in Cairo by the Arab Heritage House of Printing.

Video: 26. Arabic dictionary

This battered and well-used copy of an Arabic dictionary was published in Cairo by the Arab Heritage House of Printing and belongs to the family of Ayesha Al Hashemi.

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It belongs to the family of Ayesha Al Hashemi and has been on a long journey. "I had it from my father's library and now it belongs to me, after it was brought from Kuwait where he spent a fair amount of time," she explains.

"He used it in his studies and when he came to the Emirates, he brought it with him."

For Al Hashemi, the much- travelled book, and especially one which deals with meanings, symbolises the search for home and identity, particularly for her family and tribe who originally came from Saudi Arabia but now call the UAE their home.

"It carries within it all the histories of people who came before my father and had this dictionary, and now it's mine."

The dictionary is in classical Arabic and many of the words, Al Hashemi believes, have been lost from modern Arabic dictionaries.

It is not just the feel of the dictionary, but the smell of it that conjures up so many memories for her. "I love the smell of old books," she says. "It makes me think about the numbers of people who have held the book before me, and who have discovered things about the world, about their lives and their journeys through such a book."

This object is the result of a collaboration with students from New York University's Al Hemyan project, which is dedicated to creating a digital archive by translating elements of cultural heritage into digital projects, public exhibits and art

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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UAE v Gibraltar

What: International friendly

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Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

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