I am sitting, minding my own business in the lounge at Copenhagen airport. A waitress is clearing the adjacent table, which is occupied by a very dapper elderly man of Mediterranean appearance. “You have beautiful eyes,” he says. I groan and thrust deeper into my paper. He is old enough to be her grandfather.
She thanks him but the acknowledgement initiates a salvo of questions. She tells him she is from Portugal. She is a recent graduate. He tells her she looks like his daughter. My anxiety levels rise. Give it up old boy.
“I am from Lebanon,” he declares. “You must come one day. It is a very beautiful, like you. Promise me you will visit. It’s God’s country.” She smiles graciously and walks off. The mild, and as it turned out, utterly harmless, flirtation is over and I feel foolish for feeling so uptight. An old man is happy and a young woman feels appreciated. And yes, of course he is Lebanese. My father would often pull the same stunt, often in front of me, and I would die a thousand deaths of embarrassment.
From Copenhagen, it is to a similar setting, this time at London’s Heathrow, where Middle East Airlines shares a lounge with other carriers. That said, you wouldn’t know it two hours before the Beirut flight, when it’s the Lebanese who run the show.
If there is any unspoken airport lounge etiquette, which I like to think there is, then the much-travelled Lebanese didn’t get the memo. They dump their bags on the coveted sofas and then go shopping; they scream into their mobiles and give withering looks to passengers who don’t meet their standards of grooming or deportment.
And get this: the flight screen will indicate that the flight is closing – but do they panic? Not a bit of it. They blithely order another hot chocolate or help themselves to another slice of quiche, because they know the long-suffering and supremely patient station manager will round them up, and, if they are lucky, drive them to the gate.
A British Airways ticket is roughly the same price and leaves roughly at the same time, but serves infinitely better food by infinitely better-trained cabin crew.
But BA won’t greet you with a kiss, nanny you on to the plane or be flexible with excess baggage. And this is why MEA continues to make a profit. It knows its customer base.
That night in Beirut, I had dinner with an old American friend who is married to a Lebanese and who I hadn’t seen in nearly two years. We were at one of the capital’s best known restaurants and he wanted to celebrate our reunion with what he called “full Lebanese catastrophe”: eating too much, much too late and fussed over by half a dozen waiters dressed like Aladdin, amid decor designed for one of Saddam Hussein’s palaces.
It was nearly midnight, but the diners were in no hurry. On the next table, four wonderfully overdressed and lip-enhanced women smoked shisha. One rose to go to the bathroom, clomping past in a haze of perfume, shredded jeans and killer heels. “I love this country,” my friend said wistfully.
“In fact, I want to die here.” He thought for a moment. “And when I do, I want the full Monty.” Full Monty? “Yeah. The five-star funeral. I want the hearse convoy with the sirens blaring. I love the sirens. Will you make sure I get the sirens?” I promised.
“Because if I die in Minneapolis, no one will care. Here everyone shows up, looking really well-dressed and that’s why I love this place.”
OK, so Lebanon is a basket case, currently riddled with economic tumours and gripped by political paralysis with only itself to blame. But it still exerts a hold over those, me included, who have at various times vowed to wash their hands of the place.
And it is the people like the charming old man in Copenhagen, the spoilt MEA passengers in London and my American friend who made me realise that maybe, despite being at times wildly frustrating we have a rare sense of humanity and generosity of spirit.
Maybe all is not lost after all.
Michael Karam is a freelance writer who lives between Beirut and Brighton
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company