Securing a job as a part-time waiter was not a choice but a necessity for Trevor MacKenzie.
He desperately wanted to lease a large waterfront apartment in Vancouver, Canada, and although he owned a construction company he needed to make sure he could cover his rent with a reliable part-time income.
So he became a bartender, then a waiter, and today, 10 years after it all began, he presides over a global restaurant chain.
“With my business I ran quite a bit of receivables and I really wanted this apartment, so I wanted to give the landlord some stability that no matter what the rent would be paid,” says Mr MacKenzie, 41, a Canadian who now lives in Bangkok and works as managing director for Mango Tree Worldwide, a Thai restaurant chain with a presence in the UAE.
“So I went in for this interview and I was the only one to be hired with zero experience in the restaurant,” he adds during an event at the brand’s Dubai branch.
However, within just four weeks he had risen through the ranks to become the head training waiter.
And about eight months in he was waiting tables in a fine dining restaurant in Vancouver, serving movie stars like Hugh Jackman and Nicole Kidman.
According to Mr MacKenzie, Jackman became a particular fan.
“He came up and gave me a big handshake and said ‘thank you so much for the service’. He said ‘listen, nobody has ever taken care of my mother like that. You just made my mother have the best time that she has ever had’ because I focused in on his mum,” he says.
“I never fussed over movie stars. I would treat you exactly the same. You should always give people the type of service that makes them feel like a VIP anyway.”
When he was about to turn 30 he decided to go on a working holiday to Australia, stopping in Korea and Thailand, where he lived for four months. He went on to meet Mango Tree Worldwide and the Coca Holding International chief executive and entrepreneur, Pitaya Phanphensophon.
The rest, as they say, is history. He has now been a partner in the business since 2005 and Mango Tree grosses more than US$50 million annually across 70 outlets in nine countries, including the UK and Philippines, with an upcoming launch in the United States in the next two months.
The brand has been in the UAE since 2007, operating a successful restaurant in Souk Al Bahar, but it has not always been easy operating in this market. A Mango Tree bistro cafe concept in Mirdif City Centre had to be shut after four years in 2012.
“I think we just made some small errors in how we designed it. How big it was, different things like that,” he says.
Mr MacKenzie and his group are confident that they can now open a string of Mango Tree cafes in Dubai – part of a global expansion plan to have 100 restaurants by 2015 – and make them a success this time.
“I have been coming to the market for the last eight years so I have watched it develop and that middle market has grown so drastically that it would be ridiculous to think that we could not succeed. And it has worked in other countries as well, so we are very confident in our model. The key is just making sure that you pick the right location and you roll it out correctly,” he says.
The brand is considering opening another flagship Mango Tree restaurant in Dubai and up to four Mango Tree cafes in the emirate. In Abu Dhabi it hopes to open a flagship restaurant in the next two to three years and cafes in time.
Mr MacKenzie is no stranger to opening restaurants, having personally launched around 50 in his 10-year career.
While he no longer does any waitering, he did jump behind the bar during a recent restaurant launch in Jakarta, and he remains confident in his abilities – with good reason, perhaps.
“I took my mother to the restaurant that I worked in Vancouver and the manager was still there after eight years and he said ‘you know Trevor is still our top-selling waiter that we have ever had here’,” he reveals.
“I said ‘really’? You’re not saying this because my mum is here are you’? And he said ‘no, seriously, we use you as an example all the time and now that you’re this high-flying guy we like to use that example that you can start here and you can end up here’.”
business@thenational.ae
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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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