MADINAT ZAYED, UNITED ARAB EMIRATES - December 16, 2012 - In the camel festivals as well as races a brown camel always has their neck and head rubbed with a saffron liquid designating their first place status as this one has at the Al Dhafra Festival at Madinat Zayed, Al Gharbia, Abu Dhabi. Jeff Topping / The National
MADINAT ZAYED, UNITED ARAB EMIRATES - December 16, 2012 - In the camel festivals as well as races a brown camel always has their neck and head rubbed with a saffron liquid designating their first place status as this one has at the Al Dhafra Festival at Madinat Zayed, Al Gharbia, Abu Dhabi. Jeff Topping / The National
MADINAT ZAYED, UNITED ARAB EMIRATES - December 16, 2012 - In the camel festivals as well as races a brown camel always has their neck and head rubbed with a saffron liquid designating their first place status as this one has at the Al Dhafra Festival at Madinat Zayed, Al Gharbia, Abu Dhabi. Jeff Topping / The National
MADINAT ZAYED, UNITED ARAB EMIRATES - December 16, 2012 - In the camel festivals as well as races a brown camel always has their neck and head rubbed with a saffron liquid designating their first plac

Idiot's Guide to Camel Beauty, part 2


  • English
  • Arabic

If you don't have a camel, don't worry. You can still participate at the Al Dhafra's Camel beauty pageant. Now that you know the basic principles of camel beauty, here's what to expect when you get to Al Dhafra and how to make the most of your visit:

How to get there?

From Abu Dhabi or Dubai, follow the E11 west towards the Ghweifat - Saudi Arabia border. Turn south to Madinat Zayed on the E45 about 100km west of Abu Dhabi. A few minutes south of the town, there is a turn-off on the right for the Tilal Liwa Hotel, 4.8 km from the city limit sign. The drive takes about two hours.

Around the dunes:

The festival takes place along an eight kilometre stretch of tarmac that winds through the desert to the Tilal Liwa hotel. It begins with a makeshift roadside market with cafeterias and camping equipment. Stop and explore, and don’t forget to haggle.

The handcraft market is on the right before a fork in the road, beside the Ministry of Interior Village. You can buy small handwoven blankets, clay bowls and camel tack made by Omani women who travel the camel race circuit.

At the fork, take a right and then take the left exit at the small roundabout to reach the judging pens near the end of the tarmac road.

Park outside the shaded grandstands, go in and take a seat. Tourists can sit in the VIP section and tour the pens. There are porta-cabin washrooms outside the VIP section.

Millions Street, adjacent to the grandstands, is where camels parade up and down, usually followed by men dancing and honking their 4x4s to impress competitors and attract potential buyers. This is a good place to get photographs and talk to people about their camels.

When to go?

The festival started on Dec 14 with individual competitions classed by year group, culminating in the best herd competitions near the festival’s end on Dec 28.

Competitors parade their camels down Millions Street on the way to the judging pen shortly after sunrise. Competitions run until sunset. It’s not unusual for spectators to sing and dance in the stands, especially before the winner is announced.

What is going on in the judging pens?

Camels are divided according to breed. They are light asayel racing camels or dark majahim camels known for beauty and milk production. Camels are then divided according to whether they were bought or bred by their current owner.

Judging takes place in a series of rounds. The best advance to pens closer to the grandstand. This process begins around 8am and takes hours. As judging progresses, spectators shout and sing to attract their camel’s attention.

The owners of top camels must swear on the Quran about the camel’s age and pedigree before a champion is declared. Its head and neck are then covered in a saffron paste and it is paraded down Millions Street with much fanfare.

In the grandstands...

Men serve small complimentary cups of tea and qawah, or Arabic coffee. Accept all food and drink with the right hand. Drink the coffee quickly and shake it to show you are finished. Pack snacks and drinks to eat in the stands because there is not much on offer. Most people wait until after the competition to share a big lunch at their tent.

Do not be shy to ask spectators what is happening, who the favourites are and which camel they think is best. People love to share their stories.

Why are beauty camels usually with a calf?

Majahim beauty camels are bonded with a calf, usually from a fair asayal camel so that it will stand out in a crowd of black camels. During a competition, the calf is removed and the majahim keeps its head raised, looking for its young.

If the majahim does not naturally bond with the calf, its owner will pretend to put the calf in danger so that the cow instinctually protects it. After this, the majahim considers it her own.

What are all these tents? Where do I put mine?

Camels don't travel alone. They come with an entourage of fans who camp for weeks in elaborate tents strung with lights and flags.

These tents are private but if you happen to drive into a camp, do not worry. People are always welcoming and happy to help and guide visitors. Camps have coffee and tea brewing at all times in case unexpected guests arrive.

You can pitch your tent anywhere. Alternatively, there is the Tilal Liwa Hotel and other hotels in the Liwa Oasis, about 30 minutes south. Book ahead.

Is a 4x4 needed? 

Strictly speaking, no. Roads to the grandstands and hotel are paved. Millions Road is gatch and easily handled by a two-wheel drive.

What to wear?

Dress conservatively, wear good walking shoes and pack a hat, sunscreen and long sleeves to stay safe from the sun. Bring a warm jacket for evenings, it gets cold.

Where to eat?

If you didn’t have the foresight to pack a goat and a carving knife, don’t panic. The Tilal Liwa Hotel serves a Dh120 buffet lunch and has an à la carte menu. Madinat Zayed has grocery stores, Indian and Lebanese restaurants and even a Burger Hut and Pizza King. Nope, that’s not a typo.

If you really like your food fresh, you can buy goats and chickens at the roadside market. Firewood is available.

If you are invited to a family lunch, you might find yourself seated around a platter of rice with goat or chicken. Eat with your right hand and tuck in. Hospitality is a hallmark of the region and at Dhafra, you’ll soon see why.

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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Turkish Ladies

Various artists, Sony Music Turkey 

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.