Many companies and business executives have hired Kaoru Makhlouf's consultancy to improve their image.
Many companies and business executives have hired Kaoru Makhlouf's consultancy to improve their image.
Many companies and business executives have hired Kaoru Makhlouf's consultancy to improve their image.
Many companies and business executives have hired Kaoru Makhlouf's consultancy to improve their image.

Mirror, mirror on the wall


Gillian Duncan
  • English
  • Arabic

When the former BP chief executive Tony Hayward announced to struggling residents of the Gulf of Mexico coast that he wanted his life back, he further tarnished his company's already battered brand. Image, as the British oil giant learnt, is everything in business.

"How you present your company is a reflection on the company itself," says Kaoru Makhlouf, an image consultant based in Dubai.

"It's about competition. It's very difficult to choose between companies when they are offering products at similar prices. The image the company presents is very important. It is how you choose."

For some executives, who focus on results as much as appearances, concerns about image feel superfluous. This can be a mistake.

"In an increasingly visual world it is important to understand that the CEO, as well as the other customer-facing employees, should reflect the company they represent," says Carol Collins, the president of The Federation of Image Professionals International.

"By possessing the necessary soft skills that include appropriate dress, etiquette, body language etc they will gain that extra 'edge' to their professionalism and gain the trust and confidence of potential clients. This subsequently can greatly affect the bottom line."

Gloria Starr is an image consultant based in the US who advises wealthy clients in Dubai on global attire, manners, protocol, meet-and-greet skills and social graces for different cultures. "Companies engage the expertise of an outside qualified expert such as myself to enlighten people on appropriate attire, body language, speaking eloquence, respect, workplace politics and level of commitment to excellence," she says.

Ms Makhlouf, a Japanese national, started her Style Management Consultancy when she arrived in Dubai in 2003. Since then hundreds of companies and business executives have hired her firm to improve their image.

"First we usually spend quite a significant time in an interview to analyse what they're doing, then based on that we make a detailed programme," she says. "We look at the company name, or a very simple one is the business card design, stationery, packaging or logo and the services part, the way they make sales calls or dress."

There is no detail too small to overlook, she says. "For sales people the way they dress, the way they knock on the door and even the way they present their business card are all important. First impressions are crucial. It is the small details that make the big impact."

In some cases, a successful image is as important in managing an executive's reputation internally as it is in dealing with outside clients.

"Once a general manager of a five-star hotel came to me and said the people around him said he did not look or behave like a general manager," Ms Makhlouf says. "I suggested he changed his whole look, from his eyeglasses to the way he dressed, and they way he projected himself and presented his image. You can buy expensive clothes, but if you do not know how to present yourself they will not make much of an impact."

She says understanding local culture is also crucial for expatriates working in the UAE.

"The human factor and networking is very important. You need to call people and clients often just to say hello and ask how the family is and so on. This is very important to a long-term business relationship. That's how people may choose the company."

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

Fixtures

Opening day Premier League fixtures for August 9-11

August 9

Liverpool v Norwich 11pm

August 10

West Ham v Man City 3.30pm

Bournemouth v Sheffield Utd 6pm

Burnley v Southampton 6pm

C Palace v Everton 6pm

Leicester v Wolves 6pm

Watford v Brighton 6pm

Tottenham v Aston Villa 8.30pm

August 11

Newcastle v Arsenal 5pm

Man United v Chelsea 7.30pm

 

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

The specs

Engine: Two permanent-magnet synchronous AC motors

Transmission: two-speed

Power: 671hp

Torque: 849Nm

Range: 456km

Price: from Dh437,900 

On sale: now

At Eternity’s Gate

Director: Julian Schnabel

Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen

Three stars

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

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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