In the late '90s, the offices of The Daily Star newspaper were located on the sixth floor of a concrete tower block in Gemayzeh, a lower middle-class Christian area on the eastern edge of downtown Beirut. The building sat uncomfortably against Gemayzeh's late-Ottoman charm, defined by low-rise buildings with tiny shops, which ran along Rue Gouraud, named after the one-armed French general who presided over the creation of the French Mandates in Syria and Lebanon.
Back then, there were no bars in Gemayzeh and the only restaurant was Le Chef, a simple family-run eaterie run by François Bassil, his two brothers, Abu Fares and Abou Elias, his son Charbel, his nieces who manned the till and a handful of young Syrian waiters.
The food was equally simple Lebanese home cooking. There was a set menu with daily specials. If memory serves Monday was hot fish; Tuesday coq au vin, Wednesday chicken curry; Thursday mloukhieh and Friday, of course, fish. Saturday was a roast beef with mashed potatoes. It was shut on Sundays.
I can say with some certainty that I ate there practically every weekday. As the paper's features editor, I would arrive at Marine Tower at 5am, step over the security guard who was fast asleep on the floor of the entrance, roll up my sleeves and have my pages sent to the subs by 11am. I would then slope off to Le Chef for either a plate of meat and eggs or a bowl of foul (sometimes both) with Gareth Smyth, the then Financial Times Beirut correspondent who lived above Le Chef and who calculated it was cheaper to eat there every day than do a weekly shop.
We built up a firm friendship with Charbel, who we decided was the finest maître d’ in Lebanon. With the benefit of a better education he could have done anything he wanted, but as it was he taught himself English and French and was a firm favourite among the tourists who had read about Le Chef in all the best guidebooks and wanted to dine among the pious residents of Gemayzeh, who would cross themselves before tucking in to François’s hot and filling fare.
They included the man who could eat a dozen eggs in one sitting; the Armenian with an unfeasibly big nose who we cruelly called the “Parrot” and the endless stream of foreign journalists and NGO workers who taught a sponge-like Charbel British and American jargon. Hence, the bill very soon became “the damage”, and the rain was suddenly filled with “cats and dogs”.
But in 2004, three years after the newly redeveloped Beirut Central District opened for business, Rue Gouraud was pollinated by the BCD pixie dust and exploded into life. The elderly shop owners were gradually bought out and the area very quickly became stuffed to the gills with bling-drenched bars and restaurants, one of which was, rather ominously, called Tabkha, or home cooking. It was Le Chef for the Beirut bourgeoisie. Was this the future?
And over the next seven years, Gemayzeh became the undisputed epicentre of Beirut nightlife. On a Saturday night Rue Gouraud, once dead to the world after 6pm, became bedlam, prompting the residents – new and old – to take to the streets in their pyjamas, clutching their pillows, in protest at the madness. Their lives, they said, had become a misery.
Quite what Charbel thought of all this was anyone’s guess, but he nonetheless adapted and evolved. He developed a new patter, greeting anyone who walked past with a loud and elongated “Welcome”; Le Chef opened in the evening and underwent something of a refurbishment, which in Le Chef speak meant a new lick of white paint.
Gemayzeh is now dead. In the finest of Beirut tradition, the bars and restaurants, including Tabkha, have moved on – either to Hamra in the west of the city or MarMikael farther down the road, but Le Chef and Charbel are still there and still pulling in the punters. Abou Fares and Abou Elias have sadly died and François is nearly blind, but the rest of the staff, including the ladies on the till and some of the Syrian waiters I remember from 1998, are still there. The menu hasn’t changed; the prices are still shamefully affordable; the takeaway side of the business is reportedly flourishing, and the adoring postcards from all corners of the world keep landing on the doorstep.
They really don’t make them like that any more.
Michael Karam is a freelance writer who lives between Beirut and Brighton.
business@thenational.ae
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The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
FIXTURES
All games 6pm UAE on Sunday:
Arsenal v Watford
Burnley v Brighton
Chelsea v Wolves
Crystal Palace v Tottenham
Everton v Bournemouth
Leicester v Man United
Man City v Norwich
Newcastle v Liverpool
Southampton v Sheffield United
West Ham v Aston Villa
Sustainable Development Goals
1. End poverty in all its forms everywhere
2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture
3. Ensure healthy lives and promote well-being for all at all ages
4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
5. Achieve gender equality and empower all women and girls
6. Ensure availability and sustainable management of water and sanitation for all
7. Ensure access to affordable, reliable, sustainable and modern energy for all
8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation
10. Reduce inequality within and among countries
11. Make cities and human settlements inclusive, safe, resilient and sustainable
12. Ensure sustainable consumption and production patterns
13. Take urgent action to combat climate change and its effects
14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development
15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
17. Strengthen the means of implementation and revitalise the global partnership for sustainable development
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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
Day 4, Dubai Test: At a glance
Moment of the day Lahiru Gamage appeared to have been hard done by when he had his dismissal of Sami Aslam chalked off for a no-ball. Replays suggested he had not overstepped. No matter. Two balls later, the exact same combination – Gamage the bowler and Kusal Mendis at second slip – combined again to send Aslam back.
Stat of the day Haris Sohail took three wickets for one run in the only over he bowled, to end the Sri Lanka second innings in a hurry. That was as many as he had managed in total in his 10-year, 58-match first-class career to date. It was also the first time a bowler had taken three wickets having bowled just one over in an innings in Tests.
The verdict Just 119 more and with five wickets remaining seems like a perfectly attainable target for Pakistan. Factor in the fact the pitch is worn, is turning prodigiously, and that Sri Lanka’s seam bowlers have also been finding the strip to their liking, it is apparent the task is still a tough one. Still, though, thanks to Asad Shafiq and Sarfraz Ahmed, it is possible.
The biog
Age: 32
Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.
Favourite mountain range: The Himalayas
Favourite experience: Two months trekking in Alaska
Gender pay parity on track in the UAE
The UAE has a good record on gender pay parity, according to Mercer's Total Remuneration Study.
"In some of the lower levels of jobs women tend to be paid more than men, primarily because men are employed in blue collar jobs and women tend to be employed in white collar jobs which pay better," said Ted Raffoul, career products leader, Mena at Mercer. "I am yet to see a company in the UAE – particularly when you are looking at a blue chip multinationals or some of the bigger local companies – that actively discriminates when it comes to gender on pay."
Mr Raffoul said most gender issues are actually due to the cultural class, as the population is dominated by Asian and Arab cultures where men are generally expected to work and earn whereas women are meant to start a family.
"For that reason, we see a different gender gap. There are less women in senior roles because women tend to focus less on this but that’s not due to any companies having a policy penalising women for any reasons – it’s a cultural thing," he said.
As a result, Mr Raffoul said many companies in the UAE are coming up with benefit package programmes to help working mothers and the career development of women in general.
Background: Chemical Weapons
The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
Princeton
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How much of your income do you need to save?
The more you save, the sooner you can retire. Tuan Phan, a board member of SimplyFI.com, says if you save just 5 per cent of your salary, you can expect to work for another 66 years before you are able to retire without too large a drop in income.
In other words, you will not save enough to retire comfortably. If you save 15 per cent, you can forward to another 43 working years. Up that to 40 per cent of your income, and your remaining working life drops to just 22 years. (see table)
Obviously, this is only a rough guide. How much you save will depend on variables, not least your salary and how much you already have in your pension pot. But it shows what you need to do to achieve financial independence.