Gwendal Poullennec, the international director of Michelin Guide, began his address at the Museum of the Future on Tuesday with the words “dear food lovers”. Poullennec was in Dubai this week to announce that the emirate is finally getting its own digital-only Michelin Guide in June, a project that has been five years in the wings.
What this means is that Michelin inspectors have been visiting — anonymously, as is their wont — restaurants across Dubai, once, twice again, to gauge whether a venue can lay claim to one, two or three coveted Michelin stars.
“Anonymity is key for our famous inspectors,” notes Poullennec. “When they go for a meal, they do it for the gourmet, for the customer. So it is crucial they get treated like any regular guest without bias.
“The same inspector does not visit a place twice, and different inspectors visit a place at different times to monitor consistency. Stars are then allocated based on a collective decision. And this is why, a restaurant that has even just one star, it means a lot to the industry.”
While the job sounds like a food lover's dream, it’s evidently an excruciatingly painstaking process.
“The inspectors are required to travel the world and familiarise themselves with all cuisine types. They need a minimum of three years in the field and to eat 300 meals a year. Given how quickly the food scene evolves, it is a never-ending process.”
Poullennec points out that even certain low-budget food stalls in Singapore, Thailand and Hong Kong have Michelin stars, which signifies that quality is the only parameter than matters to the guide. Within this remit, the inspectors look for the standard of the ingredients; the mastery of cooking; the harmony of flavours; the personality of the chef reflected through the cuisine; and consistency over time and across the menu.
What this means from a diner’s point of view is the restaurants they visit on the back off the Michelin Guide are “part of the very best”.
We speak more to Poullennec about quality, consistency and legacy.
Does Michelin rate locally sourced ingredients higher than imported ones?
The quality and freshness of the product is key. It’s more important for a chef to pick up the right product at the right time, and with care. It is a fact that Dubai is not [yet] a core agricultural hub, but it has an incredible supply chain. So people just need to make the right seasonal selection to impress our inspectors. And hopefully the arrival of the Michelin Guide will encourage local talent and local supply.
How do the inspectors arrive at a selection of dishes?
They behave exactly like regular guests, and will pick what makes sense according to the restaurant and its cuisine, so as to fairly assess the quality. But then they will come again and again, so that at the end of the day, we have a comprehensive overview of the menu.
This is why only 15,000 restaurants across 35 cities have Michelin stars to date. [To put this in perspective, Dubai, which is the 36th Michelin destination, itself has close to 11,000 restaurants.]
The important thing also to remember is that the Michelin Guide coming to Dubai is part of a long journey. This is just the beginning, so restaurants will be added as we go along.
As with the Dubai guide, will all future Michelin Guides be digital-only?
The main focus of the Michelin Guide going forward is definitely digital. We are still publishing some of the iconic guide books, for example in France. But from a [foodie or gastro-tourist’s] perspective, it is important that all data and all ratings are widely available, regardless of language and location. With digital, we can always be up to date and offer access to online bookings. So it’s much more convenient to the customer.
The full selection for the Michelin Guide Dubai will be available at guide.michelin.com in June
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Disability on screen
Empire — neuromuscular disease myasthenia gravis; bipolar disorder; post-traumatic stress disorder (PTSD)
Rosewood and Transparent — heart issues
24: Legacy — PTSD;
Superstore and NCIS: New Orleans — wheelchair-bound
Taken and This Is Us — cancer
Trial & Error — cognitive disorder prosopagnosia (facial blindness and dyslexia)
Grey’s Anatomy — prosthetic leg
Scorpion — obsessive compulsive disorder and anxiety
Switched at Birth — deafness
One Mississippi, Wentworth and Transparent — double mastectomy
Dragons — double amputee
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
Copa del Rey final
Sevilla v Barcelona, Saturday, 11.30pm (UAE), match on Bein Sports
Mrs%20Chatterjee%20Vs%20Norway
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ashima%20Chibber%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Rani%20Mukerji%2C%20Anirban%20Bhattacharya%20and%20Jim%20Sarbh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded