Maybe it has something to do with the historic role of the diwan in our culture, but when it comes to hotels, we Arabs don't really do boutique.
There is something about the affected grandeur of the big five-star, in-your-face hotel that sits well with the Arab psyche. These places tend to have vast lobbies, and we Arabs like our lobbies. Lobbies are where we hold court.
Arabs look at hotels differently from, say, Americans or Europeans, who view them as places to sleep after perhaps a day of vigorous sightseeing. The Arab age of discovery ended in the 14th century with Ibn Battuta, arguably the greatest ever traveller, so there is no point in trying to emulate the rigours of his achievements. So when we do travel, we tend to sit around. Hence you really can't beat a really good lobby with waiters endlessly bringing you refreshments and where, in a state of blissful torpor, you can watch the world go by.
The hotel has played a huge role in the development of the modern Middle East, most notably the Gulf during the past 40 years. There, if one wanted to meet, one did so at a hotel. If one wanted to dine, it would be at a hotel. Hotels were more often than not the first places to open as part of the advance guard of services that caught an early whiff of an economic boom.
In Beirut, I divide hotels into two broad categories: lobby and non-lobby. My favourite hotel is the Albergo, situated on the magnificently named Rue Abdel Wahab El Inglizi, but it is definitely non-lobby. The ground floor, while achingly cool, simply doesn't have one. That the Albergo has only 30 rooms might also (unfairly) mark it as pokey, while the decor, by the London-based Lebanese designer Tarfa Salam is, I suspect, too kitschy. As a rule of thumb, I would say, the lobby crowd prefers functionality to aesthetics.
Le Gray, one of the newest hotels in town, is also non-lobby (although its London sister, One Aldwych, has one that we Arabs could really settle into even if it sits outside our usual stamping grounds). It could have something to do with Le Gray's hollowed-out middle that does not appeal to the lobby crowd's sense of grandeur. I'm not saying that Le Gray isn't imposing; it's just non-lobby.
So where does the lobby crowd go? The emperor of the lobby hotels has to be the InterContinental Phoenicia. Before the war, it was the loud upstart to the more low-key glamour of the Hotel St-Georges, and the Phoenicia's lobby was what made it more Las Vegas than Levant.
I spent my childhood summers around the pool at the Phoenicia (I guess that makes my parents lobby people, which would make sense). There was a bar downstairs in which patrons could view swimmers gaily treading water or cavorting under the surface. The flashier customers would order drinks by swimming down and tapping on the glass and signalling to the barman that they needed a refill. Very lobby!
The St-Georges on the other hand was more elegant. It had a diving platform 50 metres out into the bay on which couples could discreetly sunbathe in blissful seclusion. The St-Georges was the place to get a tidbit of info or broker a deal, but I would venture that it wasn't a true lobby hotel.
Sadly, the party came to an end. In the first year of the civil war, both establishments, along with the nearby Holiday Inn, became killing fields as militia fighters slaughtered each other.
In the late 1990s, the Phoenicia was rebuilt almost as it was. Today, the pool is a different shape but is basically in the same place. Even the fez-wearing doormen look the same. The lobby is still magnificent and fulfils the Arab need to sit and talk in a setting that equates to our sense of self-worth.
Around the corner is Le Vendome, another InterContinental and the chain's boutique Beirut hotel. I suppose that by "boutique", those nice people at InterContinental mean it is small - it has fewer than 100 rooms - but its lobby still exudes the opulence beloved of the Middle Eastern nabob.
The UAE Al Habtoor, no doubt with GCC travellers in mind, built the Metropolitan Palace Hotel in the drab suburb of Sin el Fil. No one expects to do much sightseeing in Sin el Fil, so when guests are not strolling through the Souks shopping mall in the Beirut Central District, they can enjoy a most opulent lobby, one that compares favourably with and may even eclipse the Phoenicia's.
The lobby hotel really came into its own in the early 1970s during the heady days of the Opec oil crisis and raffish PLO warrior savants. The region is once again turbulent, and oil is once more on our minds. So get out your worry beads, order a coffee, chain smoke and contemplate an uncertain future.
Michael Karam is a publishing and communication consultant based in Beirut
Company Profile
Company name: Fine Diner
Started: March, 2020
Co-founders: Sami Elayan, Saed Elayan and Zaid Azzouka
Based: Dubai
Industry: Technology and food delivery
Initial investment: Dh75,000
Investor: Dtec Startupbootcamp
Future plan: Looking to raise $400,000
Total sales: Over 1,000 deliveries in three months
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21 Lessons for the 21st Century
Yuval Noah Harari, Jonathan Cape
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
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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
Dunki
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