What is haute couture? As the shows begin today in Paris, kicking off with the up-and-coming designer Alexis Mabille, it is worth revisiting the definition of this much misused moniker.
To be found plastered across tailoring and dressmaking shops across the UAE and the world, and even used on perfumes and jewellery, haute couture is used to add a glow of prestige to the most mundane items.
But in fact it is a term that is protected by law, and its fashion designers must conform to strict rules set down by the Chambre Syndicale de la Haute Couture - something that very few companies can afford to be involved with.
Every so often one of the major fashion houses drops off the haute couture calendar, as in 2002, when the late Yves Saint Laurent retired, closing the couture house and leaving only the pret-a-porter, to be designed by Stefano Pilati.
It shocked those who follow the couture seasons and prompted fearful predictions of the demise of the discipline.
And what a discipline it is: the bearers of the Chambre Syndicale de la Haute Couture seal of approval, who are named in an annual decree by the French Ministry of Industry, must retain a Paris atelier of at least 15 employees; must design made-to-measure clothes for their private clients, with multiple fittings; and must show their collections twice a year on the official schedule.
Doesn't sound too bad, until you realise that this is in addition to the regular ready-to-wear collections, which have much higher profit margins and a wider audience.
Haute couture defines luxury because its very labour-intensiveness prohibits all but the very wealthiest from buying. Certainly, most of us in the Emirates, at a push, can dip into the pret-a-porter treasure boxes that are Saks Fifth Avenue or Harvey Nichols.
Made-to-measure fashion is a relatively common and affordable experience here, too.
Hand-beading, multiple fittings and extravagant shapes are easily found at some of the more upmarket dressmakers.
But the specialised craftspeople in Paris - les petites mains - who are employed to create innovative, exquisite work ranging from hand-embroidery to silk flowers to shoemaking and millinery are a far cry from the back room beaders.
Rather than being seen as mere artisans, these uniquely talented people are cherished as artists and treated accordingly. If you are the very best silk flower maker in the Paris, then you are the very best in the world, and irreplaceable.
That level of craftsmanship is available in very few parts of the world, and even in those spots the emphasis is more on the perfection of tradition than on the innovation that goes on in these ateliers.
So adored are they that Chanel bought six of the oldest ateliers to help keep them open, and puts on an annual collection, Les Metiers d'Art, to showcase their talents.
It's understandable, then, that in straitened times designers may baulk at the extra
pressure and expense that couture requires.
So why do they do it? It's not for the money, that much is certain. Jean Paul Gaultier has in the past admitted that it cuts into his profits, but that he does it for love - for the chance to truly go wild with fashion, rather than thinking too carefully about what the department stores will want to buy for their customers around the world.
And, of course, in the minds of the perfume-buying public, Jean Paul Gaultier is couture. Similarly, what is Dior the brand without those swathes of satin and sculptural, perfectly tailored gowns?
It's the fantasy of couture that we buy into when we purchase J'Adore by Dior or Chanel No 5 - and that's what keeps the sales buoyant, too.
In recent years, couture seems to have had a little more bounce to it. The traditional couture customers in America and Europe may be taking some hits at the moment, but opening markets in the East and Russia helped couture sales at Chanel to
increase 20 per cent last year. New names are added to the roster every season, from the up-and-coming Invited Members of the Chambre, who on the basis of their talent are given the chance to show with the likes of Lacroix and Valentino, to the newest official couturier, Stéphane Rolland, who was welcomed into the fold last month.
Luxury, it seems, will be redefined by the current recession, with customers less willing to pay premium prices for designer goods made in factories in Taiwan.
But when it comes to the luxury of a bag handcrafted by a properly paid artisan in Italy or an intricately tailored one-off, made-to-measure gown embroidered in Paris, the thousand or so people in the world who can afford it will continue to buy.
The death of haute couture has been proclaimed many times but reports of its demise are, as they say, greatly exaggerated.
RESULTS
6.30pm: Handicap (rated 100 ) US$175,000 1,200m
Winner: Baccarat, William Buick (jockey), Charlie Appleby (trainer)
7.05pm: Handicap (78-94) $60,000 1,800m
Winner: Baroot, Christophe Soumillon, Mike de Kock
7.40pm: Firebreak Stakes Group 3 $200,000 1,600m
Winner: Heavy Metal, Mickael Barzalona, Salem bin Ghadayer
8.15pm: Handicap (95-108) $125,000 1,200m
Winner: Yalta, Mickael Barzalona, Salem bin Ghadayer
8.50pm: Balanchine Group 2 $200,000 1,800m
Winner: Promising Run, Pat Cosgrave, Saeed bin Suroor
9.25pm: Handicap (95-105) $125,000 1,800m
Winner: Blair House, James Doyle, Charlie Appleby
10pm: Handicap (95-105) $125,000 1,400m
Winner: Oh This Is Us, Tom Marquand, Richard Hannon
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Killing of Qassem Suleimani
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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