Dubai restaurants Tresind Studio and Orfali Bros have been named as outlets of note in an extended list by the World's 50 Best Restaurants, ahead of the unveiling of this year's awards on July 18.
A revered list in the culinary world, voted on by a panel of 1,080 anonymous experts across 27 regions, inclusion in the 50 Best can bring widespread popularity to an outlet — besides giving its owners endless bragging rights.
In the run-up to the main announcement, the extended 51 to 100 list is traditionally revealed, which "shines a spotlight" on restaurants to watch.
Tresind Studio came in at No 57, while Orfali Bros was at No 87. It's the first time either restaurant has made it on to the extended global list.
Tresind Studio serves a set tasting menu and is an extension of Tresind, which opened in Dubai in 2014. Known for its experimental take on Indian food, it was one of 11 to receive a coveted star in the first listing of Michelin Guide Dubai, which called it a "masterpiece of originality and precision".
Scroll through the gallery for all the Michelin-starred restaurants in Dubai
Orfali Bros, meanwhile, made it into the Michelin Guides' Bib Gourmand category, which recognises "just-as-esteemed" and friendly establishments that serve good food at reasonable prices.
The modern and minimalist bistro at Wasl 51 in Jumeirah 1, is known for pushing boundaries with dishes including red umami prawns as well as fluffy pides in various creative flavours.
Scroll through the gallery for all the Dubai restaurants in the 'Michelin Guides' Bib Gourmand category
Both Tresind Studio and Orfali Bros are not new to The World's 50 Best Restaurants list. Earlier this year, they were named in the inaugural Mena's 50 Best Restaurants, which featured outlets from across the region.
The UAE dominated the list, with 19 restaurants in Dubai and Abu Dhabi earning a spot.
Tresind Studio and Orfali Bros came in fourth and sixth positions respectively, while 3 Fils and Zuma Dubai came in first and second, meaning these restaurants may well earn a spot in the top 50 when the list is announced.
Scroll through the gallery for all the restaurants that made it to the Mena's 50 Best Restaurants List
Now in its 20th year, the World's 50 Best Restaurants 2022 will be unveiled at a ceremony in London on July 18. Besides the list, a number of accolades will be handed out including the Art of Hospitality Award, the World’s Best Pastry Chef Award, the World’s Best Sommelier Award, the Highest Climber Award, the Chefs’ Choice Award and the Sustainable Restaurant Award.
It's not the first time Dubai restaurants have appeared on the extended list, either. For example, in 2013, Zuma and La Petite Maison came 87th and 92nd, and in 2014, they came 77th and 81st. And La Petite Maison came 99th on the list two years later.
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Tresind Studio chef on being only Michelin-starred Indian restaurant in Dubai
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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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hall of shame
SUNDERLAND 2002-03
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SUNDERLAND 2005-06
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HUDDERSFIELD 2018-19
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ASTON VILLA 2015-16
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FULHAM 2018-19
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LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66
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