I have been following Luai Ahmad Alkilani on social media for some time now. A big reason why he's captured my admiration is because, despite being Kuwaiti, he showcases life in Lebanon more fervently than the Lebanese themselves, especially the cuisine.
When I reach out to the businessman-turned-blogger, he tells me his love affair with the country began in his childhood when his parents used to whisk him away to the scenic hills of Bhamdoun, Falougha and Hammana for summer getaways. Now 56, Alkilani has woven a bond with the country that transcends both time and nationality.
While his first wife is Kuwaiti, Alkilani's second wife is Lebanese, solidifying his deep-rooted attachment to the country.
“Kuwait is where I primarily reside, but I often travel to Lebanon and typically dedicate my entire summer to being there,” says Alkilani. "My family, children and friends also cherish the country due to my frequent visits and extensive explorations.
In Lebanon, you can swim by the shore and dine in the mountains within a 45-minute drive
Luai Ahmad Alkilani
A self-professed “food enthusiast", Alkilani says his adoration for Lebanese dishes sparked his mission to advocate cross-cultural gastronomy.
“I adore Lebanese food in all its varieties,” he says, with his favourites spanning street food classics such as mankoushe and falafel to delicacies served at fine-dining restaurants.
“I often contemplate crafting fusion dishes that combine Kuwaiti and Lebanese flavours, to satisfy people from both nations," he adds.
"These creations would blend Levantine-spiced rice with signature Gulf sauces, for a culinary blend that could yield exquisite, innovative dishes for dining tables across the region.”
With 150,000 social media followers, Alkilani views himself as a bridge between cultures. His posts, which spotlight not only Lebanon's culinary treasures but also its natural beauty and hidden gems, evoke wanderlust and curiosity among his followers who have affectionately dubbed him the "Lover of Lebanon", a title that fills him with “immense joy”.
The country’s varied landscape across its four distinct seasons is another reason why Alkilani feels a profound attachment to Lebanon. From snow-clad winters and serene mountain retreats to vibrant spring blooms and refreshing summer dips in the sea, the country’s natural beauty makes it a haven for visitors all year round.
“You can swim by the shore and dine in the majestic mountains within a 45-minute drive of each other, with temperatures transitioning from coastal heat to a refreshing 15°C in Faraya,” says Alkilani. “It is simply splendid.”
The Lebanese people, too, have deeply impacted Alkilani. He says he admires their resilience, generosity and vibrant approach to life. “They truly relish joyful moments, be it relaxing by the sea or socialising in restaurants or nightclubs," he adds.
Alkani is most fond of Achrafieh's lively streets and Bourj Hammoud's hidden corners, where he sees a shared sense of care, cleanliness and an ingrained hospitality that resonates with him deeply.
Even the entwined power cables in Bourj Hammoud have their charm.
Luai Ahmad Alkilani
“My morning walks are pure delight," he says. "I've roamed every avenue, every alley. Even the entwined power cables in Bourj Hammoud have their charm.
“The spotlessness of Achrafieh and Bourj Hammoud is captivating. There's a collective dedication to keeping streets, homes, balconies and even plants tidy.”
As he prepares to retire, Alkilani wants to embark on a new mission: cherishing life's simple joys and sharing them with others. His aim is to unite cultures through food and travel to shine a hopeful light in our often-convoluted world.
“Choosing early retirement, I've embraced leisure," he says. "Savouring various cuisines is my personal joy, as is the chance to be a carefree guest, share my thoughts, enjoy every moment and slip into a peaceful sleep.”
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
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Results
6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby
9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
Where to buy
Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com
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