• Dubai: Behind the Scenes takes the reader on a visual journey through the neighbourhoods of Deira, across Dubai Creek and into Bur Dubai. Courtesy Jalal Abuthina
    Dubai: Behind the Scenes takes the reader on a visual journey through the neighbourhoods of Deira, across Dubai Creek and into Bur Dubai. Courtesy Jalal Abuthina
  • “I’m trying to communicate everyday reality and normality as opposed to the fabulous, which seems to be the only kind of representation which exists right now,” said Abuthina. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
    “I’m trying to communicate everyday reality and normality as opposed to the fabulous, which seems to be the only kind of representation which exists right now,” said Abuthina. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
  • “If a tourist wants to learn more about the city and a deeper insight into the daily realities of the city, they have no access to that, if they aren’t in touch with anybody who is local or has local connections. There’s nothing about contemporary life in Dubai which is a portrait of the fabric of Dubai’s society or the everyday reality of the city,” said Abuthina. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
    “If a tourist wants to learn more about the city and a deeper insight into the daily realities of the city, they have no access to that, if they aren’t in touch with anybody who is local or has local connections. There’s nothing about contemporary life in Dubai which is a portrait of the fabric of Dubai’s society or the everyday reality of the city,” said Abuthina. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
  • Abuthina captures a traditional Indian kushti wrestling match outside the Hyatt Regency hotel in Bur Dubai. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
    Abuthina captures a traditional Indian kushti wrestling match outside the Hyatt Regency hotel in Bur Dubai. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
  • The books offer an insight into the kind of small-scale businesses and low-income communities that scrape a living, unseen by tourists, behind the luxury hotels, soaring office towers and architectural set pieces of the ‘New Dubai’. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
    The books offer an insight into the kind of small-scale businesses and low-income communities that scrape a living, unseen by tourists, behind the luxury hotels, soaring office towers and architectural set pieces of the ‘New Dubai’. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
  • Memories of Satwa is a portrait of the ramshackle, low-rise neighbourhood that nestles between the upmarket suburb of Jumeirah and the towers of the Sheikh Zayed Road, much of which has already disappeared since Abuthina took his photographs. From the book Memories of Satwa. Courtesy Jalal Abuthina
    Memories of Satwa is a portrait of the ramshackle, low-rise neighbourhood that nestles between the upmarket suburb of Jumeirah and the towers of the Sheikh Zayed Road, much of which has already disappeared since Abuthina took his photographs. From the book Memories of Satwa. Courtesy Jalal Abuthina
  • “In the last four years, about 50 per cent of the Al Sha’abiya neighbourhood in Satwa has been demolished, and there are images from the part that has gone in the book,” Abuthina said. From Memories of Satwa. Courtesy Jalal Abuthina
    “In the last four years, about 50 per cent of the Al Sha’abiya neighbourhood in Satwa has been demolished, and there are images from the part that has gone in the book,” Abuthina said. From Memories of Satwa. Courtesy Jalal Abuthina
  • Abuthina had to edit his way through more than 4,000 images, some of which were shot on 35mm film as long ago as 2002, to arrive at the final selections for the books. From Memories of Satwa. Courtesy Jalal Abuthina
    Abuthina had to edit his way through more than 4,000 images, some of which were shot on 35mm film as long ago as 2002, to arrive at the final selections for the books. From Memories of Satwa. Courtesy Jalal Abuthina
  • The Best of Dubai Shop Names is a somewhat tongue-in-cheek collection of the kind of misunderstood, mistranslated and often incomprehensible shop signs that delight expats and are such a feature of small businesses throughout the Emirates. From the book The Best of Dubai Shop Names. Courtesy Jalal Abuthina
    The Best of Dubai Shop Names is a somewhat tongue-in-cheek collection of the kind of misunderstood, mistranslated and often incomprehensible shop signs that delight expats and are such a feature of small businesses throughout the Emirates. From the book The Best of Dubai Shop Names. Courtesy Jalal Abuthina
  • Aimed firmly at the tourist market – they come pre-translated into English, Arabic and Russian – Abuthina hopes that they will appeal to visitors who “understand the difference between the tourist destinations and the more cultural aspects of the city." From The best of Dubai shop names. Courtesy Jalal Abuthina
    Aimed firmly at the tourist market – they come pre-translated into English, Arabic and Russian – Abuthina hopes that they will appeal to visitors who “understand the difference between the tourist destinations and the more cultural aspects of the city." From The best of Dubai shop names. Courtesy Jalal Abuthina
  • By focusing relentlessly on the shop frontages and shop signs, Abuthina’s book reveals them for what they surely are, a form of unregulated and unruly folk art that, for all of its apparent crudeness, provides the streetscapes they adorn with the kind of urban vitality that is so noticeably absent from Dubai’s newer shopping areas. From The Best of Dubai Shop Names. Courtesy Jalal Abuthina
    By focusing relentlessly on the shop frontages and shop signs, Abuthina’s book reveals them for what they surely are, a form of unregulated and unruly folk art that, for all of its apparent crudeness, provides the streetscapes they adorn with the kind of urban vitality that is so noticeably absent from Dubai’s newer shopping areas. From The Best of Dubai Shop Names. Courtesy Jalal Abuthina
  • Abuthina has documented the city he calls home, a fast-disappearing older city with a very different urban experience and one that has honed his photographic vision and taught him how to see. From The Best of Dubai Shop Names. Courtesy Jalal Abuthina
    Abuthina has documented the city he calls home, a fast-disappearing older city with a very different urban experience and one that has honed his photographic vision and taught him how to see. From The Best of Dubai Shop Names. Courtesy Jalal Abuthina
  • The true value of Abuthina’s images comes from their status as an archive of a city undergoing rapid and seemingly irrevocable transformation, and as such they are reminiscent of the photographs of Paris taken by the 19th century French photographer Charles Marville. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina
    The true value of Abuthina’s images comes from their status as an archive of a city undergoing rapid and seemingly irrevocable transformation, and as such they are reminiscent of the photographs of Paris taken by the 19th century French photographer Charles Marville. From Dubai: Behind the Scenes. Courtesy Jalal Abuthina

Jalal Abuthina’s unseen side of Dubai - in pictures


  • English
  • Arabic

Jalal Abuthina has spent more than a decade taking photographs of Dubai's older neighbourhoods. He has compiled them into three books. The Best of Dubai Shop Names, a collection of misunderstood and mistranslated shop signs. Dubai: Behind the Scenes takes the reader on a journey through the neighbourhoods of Deira, across Dubai Creek and into Bur Dubai. Memories of Satwa is a portrait of the ramshackle, low-rise neighbourhood.

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

RACE CARD

6.30pm: Handicap (Turf) US$175,000 1,000m
7.05pm: Al Bastakiya Trial Conditions (Dirt) $100,000 1,900m
7.40pm: Al Rashidiya Group 2 (T) $250,000 1,800m
8.15pm: Handicap (D) $135,000 2,000m
8.50pm: Al Fahidi Fort Group 2 (T) $250,000 1,400m
9.25pm: Handicap (T) $135,000 2,410m.

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GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Paris Can Wait
Dir: Eleanor Coppola
Starring: Alec Baldwin, Diane Lane, Arnaud Viard
Two stars

UAE currency: the story behind the money in your pockets

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

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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While you're here
What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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MAIN CARD

Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari

Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam

Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai

Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni

Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir

Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka

The Comeback: Elvis And The Story Of The 68 Special
Simon Goddard
Omnibus  Press

The details

Heard It in a Past Life

Maggie Rogers

(Capital Records)

3/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

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.”

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.

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