Saudi Arabian fast food chain Al Baik has been a huge hit in the UAE since it opened its first branch in The Dubai Mall in June 2021.
It later expanded, opening a temporary outlet at Expo 2020 Dubai, which was just as successful, with queues extending outside the building on its opening day. However, as Expo 2020 finished, the food chain hinted through an Instagram post that it is getting ready to announce the opening of another branch in the UAE.
While guesses have ranged from Abu Dhabi to Sharjah, it appears that Al Baik’s next outpost will be in Mall of the Emirates.
Hoarding next to Shake Shack with Al Baik’s famous red and white logo of a bird in a top hat reveals it to be the newest location.
Although no other details are currently available, including when it will open or what dishes it will serve, here’s a look at what could be expected.
Some favourites are the chicken nuggets meal, Double Baik burger, Al Baik chicken meal and chicken fillet sandwich. There’s also the famous Al Baik shawarma, Big Baik sandwich, shrimp meals and falafel sandwiches.
In December, Al Baik launched limited deliveries across the city with Talabat, areas covered include Downtown Dubai, Business Bay, Dubai Design District, Al Qouz 1, 2 and 3, Al Safa, Jumeirah 1, 2 and 3, Dubai World Trade Centre, Al Jaddaf and.
The first Al Baik opened in Jeddah in 1974, and Dubai was its third pit stop in the Middle East after two branches in Bahrain in 2020.
Considering its huge success, it’s no surprise that expansion across the UAE continues to be in the works, with future plans to operate “across the seven emirates”.
Scroll through the gallery below to see Al Baik's opening day at Expo 2020 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
