• A mixed grill from Al Khayma in Al Fahidi Historical Neighbourhood. The Emirati food restaurant made it into the Michelin Guide's Bib Gourmand list for Dubai. Photo: Al Khayma / Instagram
    A mixed grill from Al Khayma in Al Fahidi Historical Neighbourhood. The Emirati food restaurant made it into the Michelin Guide's Bib Gourmand list for Dubai. Photo: Al Khayma / Instagram
  • Bait Maryam also won the Welcome and Service Award from Michelin. Photo: Bait Maryam
    Bait Maryam also won the Welcome and Service Award from Michelin. Photo: Bait Maryam
  • The interiors of Brasserie Boulud feature decor inspired by art deco design, with a mirrored ceiling, dramatic chandeliers and neutral tones. Photo: Brasserie Boulud
    The interiors of Brasserie Boulud feature decor inspired by art deco design, with a mirrored ceiling, dramatic chandeliers and neutral tones. Photo: Brasserie Boulud
  • Fi'lia is located on the 70th floor of SLS Dubai, with skyline views of Dubai. Photo: Fi'lia
    Fi'lia is located on the 70th floor of SLS Dubai, with skyline views of Dubai. Photo: Fi'lia
  • Folly has a fabulous terrace and indoor seating at its Madinat Jumeirah location. Photo: folly
    Folly has a fabulous terrace and indoor seating at its Madinat Jumeirah location. Photo: folly
  • Japanese restaurant Goldfish is famous for sushi and yakitori. Photo: Instagram
    Japanese restaurant Goldfish is famous for sushi and yakitori. Photo: Instagram
  • Lebanese seafood restaurant Ibn Al Bahr made the Bib Gourmand list. Photo: Instagram
    Lebanese seafood restaurant Ibn Al Bahr made the Bib Gourmand list. Photo: Instagram
  • Colourful interiors are the centrepiece at Indya by Vineet. Photo: Indya by Vineet
    Colourful interiors are the centrepiece at Indya by Vineet. Photo: Indya by Vineet
  • Neha Mishra, owner and founder-chef of Kinoya, prepares food at the restaurant. Photo: Pawan Singh / The National
    Neha Mishra, owner and founder-chef of Kinoya, prepares food at the restaurant. Photo: Pawan Singh / The National
  • Middle Eastern restaurant Ninive is in Emirates Towers. Photo: Ninive
    Middle Eastern restaurant Ninive is in Emirates Towers. Photo: Ninive
  • Orfali Bros in wasl 51 is where this red umami prawns dish is available. Photo: Orfali Bros
    Orfali Bros in wasl 51 is where this red umami prawns dish is available. Photo: Orfali Bros
  • Eighteen-hour ramen from Reif Japanese Kushiyaki. Photo: Reif Japanese Kushiyaki
    Eighteen-hour ramen from Reif Japanese Kushiyaki. Photo: Reif Japanese Kushiyaki
  • Shabestan is an authentic Iranian restaurant. Photo: Shabestan
    Shabestan is an authentic Iranian restaurant. Photo: Shabestan
  • Teible, at Jameel Arts Centre, focuses on fresh, local, seasonal and creatively combined ingredients. Photo: Teible
    Teible, at Jameel Arts Centre, focuses on fresh, local, seasonal and creatively combined ingredients. Photo: Teible

What is Michelin's Bib Gourmand and which Dubai restaurants are included?


  • English
  • Arabic

On Tuesday, the Michelin Guide was finally launched for the first time in the Middle East, during a glitzy ceremony at Dubai Opera.

Eleven restaurants were awarded stars, including two that got two stars, but there were another 14 that made it into the Bib Gourmand category.

Named after Bibendum, the Michelin Man and official company mascot of the Michelin Group, it's "not quite a star, but most definitely not a consolation prize," according to the guide.

It recognises "just-as-esteemed" and friendly establishments that serve good food at reasonable prices.

This is what made the cut in Dubai.

Al Khayma Heritage Restaurant

Emirati restaurant Al Khayma is in the Al Fahidi Historical Neighbourhood. Photo: Al Khayma
Emirati restaurant Al Khayma is in the Al Fahidi Historical Neighbourhood. Photo: Al Khayma

Representing Emirati cuisine in the Michelin Guide is Al Khayma, which the inspector describes as a part-restaurant, part-museum, where diners eat in an inviting air-conditioned courtyard, served by staff dressed in traditional garments. “Bread is freshly cooked within view, and live music adds to the ambience,” says the guide. “Rustic Emirati dishes are carefully prepared, well-presented and full of flavour.” Expect everything from classic Middle Eastern mezze, such as hummus and tabbouleh, to more Khaleeji staples, including saloona, tharid and machboos.

Open daily, 8am-11am; Al Fahidi Historical Neighbourhood, Dubai; 055 180 2080; www.alkhayma.com

Bait Maryam

The interiors of Bait Maryam in JLT are decorated to resemble a relaxed living room
The interiors of Bait Maryam in JLT are decorated to resemble a relaxed living room

Bait Maryam, which opened in 2017, is the baby of chef and founder Salam Dakkak, who can still be found in the kitchen every day — or chatting with diners in the congenial dining space, which is charmingly decorated to resemble a relaxed living room. Once a school owner and cooking teacher in Saudi Arabia, Dakkak felt compelled to bring her moreish style of cooking to Dubai and offer a taste of home to those living away from their families.

Not only was it included on the Bib Gourmand list, but Dakkak and her team were also given the Welcome and Service Award.

“This passionately run home offers a warm welcome and delicious, homestyle Levantine dishes cooked with love,” said the inspector. “Ask the service professional for the chef’s specialities and make sure to add dessert to your list.”

Open daily, 10am-11pm; cluster D, Jumeirah Lakes Towers; 04 241 8447; www.baitmaryam.com

Brasserie Boulud

Thon au fenouil, or yellow fin tuna with braised fennel, socca crisp, tonnato sauce, at the Brasserie Boulud. Pawan Singh / The National
Thon au fenouil, or yellow fin tuna with braised fennel, socca crisp, tonnato sauce, at the Brasserie Boulud. Pawan Singh / The National

Award-winning French chef and restaurateur Daniel Boulud opened his Dubai restaurant in 2020. Brasserie Boulud, a concept by the man behind New York’s two Michelin-starred hot spot Restaurant Daniel, offers contemporary, French-inspired cuisine, with classics including escargots and canard roti to tarte Tatin. It is the chef’s first outpost in the Middle East.

“Creating a little piece of France in Sofitel Dubai The Obelisk is this classically styled brasserie deluxe with its marble flooring, red leather banquettes and art deco touches,” writes the inspector. “Great value business lunch.”

Open Monday to Friday, 12.30pm-3pm and 6pm-midnight, Saturday, 1pm-4pm and 6pm-midnight, Sunday is closed; Sofitel Dubai The Obelisk, Wafi, Sheikh Rashid Road; 04 281 4020; www.sofitel-dubai-theobelisk.com

Fi'lia

Fi'lia is located on the 70th floor of SLS Dubai, with skyline views of Dubai. Photo: Fi'lia
Fi'lia is located on the 70th floor of SLS Dubai, with skyline views of Dubai. Photo: Fi'lia

The menu at Fi’lia, the Italian-Mediterranean restaurant at SLS Dubai Hotel & Residences, features the word “nonna” (Italian for grandmother) a lot. The offerings are divided into dishes by nonna, mamma and fi’lia, the last word being a truncated form of the Italian word for daughter, figlia, in what is a conscious decision to highlight the achievements — and recipes — of women through the generations.

Chef Sara Aqel created much of the menu herself, relying heavily on traditional recipes from grandmothers — her friends' as well as her own — and her mother.

“Set on the 70th floor, it offers impressive views; menus list everything from artisan pizza and pasta to contemporary twists on traditional dishes,” says the inspector.

Open daily, noon-3.30pm and 6.30pm-midnight; SLS Dubai Hotel & Residences, Marasi Drive, Business Bay; 04 607 0737; www.sbe.com

folly

Saddle of lamb with whipped pine nuts from folly
Saddle of lamb with whipped pine nuts from folly

Set in Souk Madinat Jumeirah, folly has everything needed for a restaurant to be a success: location, style, a killer view and chefs who know their way around a kitchen.

Created by Nick Alvis and Scott Price, and opened in 2017, folly has since become famed locally for its inventive and seasonal food.

“The ingredient-led menu offers precise, modern dishes which are pared-back in style, with an appealing clarity of flavour,” said the inspector. "Staff are warm and engaging.”

Open Monday to Thursday, 5pm-midnight, Friday, 4pm-midnight, Saturday and Sunday, 1pm-midnight; Souk Madinat Jumeirah; 04 430 8535; www.folly.ae

Goldfish

Japanese restaurant Goldfish is famous for sushi and yakitori. Photo: Instagram
Japanese restaurant Goldfish is famous for sushi and yakitori. Photo: Instagram

This modern sushi and yakitori neighbourhood restaurant won the judges over for its “funky” interiors, “bright and keen” service, great food and reasonable prices. Watch the chefs work as you dig in.

“Vibrant, modern Japanese dishes from sushi, uni and yakitori to sharing plates and Wagyu steak are the order of the day at this funky, buzzing spot located in a smart mall,” the inspector writes.

Open daily, noon-midnight; Galleria Mall, Al Wasl Road; 04 886 4966; www.goldfishsushiyakitori.com

Ibn AlBahr

Fresh fish and Lebanese cuisine at Ibn Albahr
Fresh fish and Lebanese cuisine at Ibn Albahr

The fresh Lebanese seafood dishes and nautical themes at this Club Vista Mare location won over inspectors’ hearts. Not to mention the “beautiful terrace with a great view of the beach”.

The food includes cold and hot mezze staples, salads and classic dishes with fish, including kebab, biryani and curry. There’s also a small kids’ menu.

"Head to the fresh fish counter to choose what you’d like to eat; simple yet delicious dishes let the ingredients speak for themselves," says the guide.

Open daily, 8am-midnight; Club Vista Mare, Palm Jumeirah; 04 553 9575; www.ibnalbahr.me

Indya by Vineet

Raj puri chaat at Indya by Vineet. Photo: Indya by Vineet
Raj puri chaat at Indya by Vineet. Photo: Indya by Vineet

Located at the Le Royal Meridien Beach Resort & Spa, Indya by Vineet serves "vibrant, modern Indian cooking".

The restaurant is located poolside at the hotel and serves a street food-style menu with "choices from the earth (vegetarian), land (meat) and sea". Indian chef Vineet Bhatia is behind the eatery.

Open daily from 12.30pm-3.30pm, 6pm-midnight; Le Royal Meridien Beach Resort & Spa; 04 399 5555; www.indya-dubai.com

Kinoya

Shio ramen is one of five ramen dishes at Kinoya. Photo: Kinoya
Shio ramen is one of five ramen dishes at Kinoya. Photo: Kinoya

Buzzing neighbourhood eatery Kinoya has an authentic izakaya feel. Started by chef Neha Mishra in The Greens, there are five ramen varieties on the Japanese menu, alongside sushi, sashimi, robata and tempura.

"Ingredients are good quality, cooking is careful, prices, low and flavours, delicious," says the guide.

Loyal patrons will know to watch out for a rotating specials, often created with seasonal ingredients.

Open Tuesday to Sunday, noon-1am; The Onyx Tower 2, The Greens, Dubai; 04 548 6776; kinoya.ae

Ninive

The Bedouin tent-inspired interior of Ninive. Photo: Ninive
The Bedouin tent-inspired interior of Ninive. Photo: Ninive

A chic eatery at Jumeirah Emirates Towers, the design of Ninive reflects the style of a Bedouin tent, with low-lighting care of lanterns, plush rugs, low tables and cosy sofa seating. The guide describes menu highlights as "well-priced dishes from all over the Middle East and North Africa".

The cuisine spans the Middle East and North Africa, with influences from Iran, Iraq, Turkey and Morocco, offering a taste of the "region’s culinary history" created using modern techniques.

Open Sunday to Thursday, 6pm-2am, Friday and Saturday, 6pm-3am; Jumeirah Emirates Towers; 04 326 6105; www.ninive.ae

Orfali Bros

Red umami prawns from Orfali Bros. Photo: Orfali Bros
Red umami prawns from Orfali Bros. Photo: Orfali Bros

Orfali Bros is a modern, minimalist bistro in Jumeirah 1's wasl 51. It is the kind of place chefs like to eat, including folly's Nick Alvis. "They're doing some really cool stuff and I love the food," Alvis has previously told The National. The menu is an exercise in boundary-pushing, experimenting with taste, textures and ingredients to create something unique, from red umami prawns to fluffy pides in various creative flavours.

Open daily, noon-midnight; wasl 51, Jumeirah 1, Dubai; 04 259 2477, www.orfalibros.com

Reif Japanese Kushiyaki

The sanchoku Wagyu sando from Reif Japanese Kushiyaki. Photo: Reif Japanese Kushiyaki
The sanchoku Wagyu sando from Reif Japanese Kushiyaki. Photo: Reif Japanese Kushiyaki

The casual-dining concept in Jumeirah is helmed by chef Reif Othman with a focus on kushiyaki — Japanese grilled meat and poultry held together on a kushi (skewer). Aside from the chicken and beef skewers, there are also clay pots, ramen, gunkan sushi, gyoza and raw dishes to be had. A star dishes section reads like chef Othman's greatest hits, with wings, angel hair pasta, steamed bun burgers and Wagyu sandos.

Open Monday to Thursday, noon-11pm; Friday, noon-midnight; Saturday and Sunday, 11am-midnight; dar wasl mall, Al Wasl Road, Dubai; 050 235 7071, www.reifkushiyaki.com

Shabestan

Classic Persian fare at Shabestan. Photo: Shabestan
Classic Persian fare at Shabestan. Photo: Shabestan

Deira restaurant Shabestan is synonymous with authentic Persian fare in Dubai. Located in the Radisson Blu Hotel, Dubai Deira Creek, it has been run by one family for three generations.

With views overlooking Dubai Creek, the menu features classic Persian dishes, with grilled meats, fish and vegetables, including a selection of authentic starters.

Open Wednesday to Monday, noon-11pm, Tuesdays from 12.30pm-11pm; Radisson Blu Hotel, Dubai Deira Creek; 04 222 7171

Teible

Teible focuses on fresh, local, seasonal and creatively combined ingredients. Photo: Teible
Teible focuses on fresh, local, seasonal and creatively combined ingredients. Photo: Teible

New to the Dubai food scene, Teible opened its doors in February at the Jameel Arts Centre.

The brainchild of entrepreneur Peter Ahn, Teible aims to offer a vibrant menu designed around an increasingly important eat-local philosophy, which is motivated by a four-pillar value system: sustainability, seasonality, simplicity and integrity.

Fresh produce takes centre stage at Teible, with executive chef Carlos Frunze working closely with farmers across the UAE. A home-grown food-for-thought concept in every sense of the expression, Teible takes diners not only on a culinary journey, but also an intellectual one of curiosity, surprise, experimentation and awe.

The guide notes that the menus "showcase seasonal, local — and occasionally fermented — ingredients in great value dishes".

Open Wednesday to Monday, 8am-4pm and 6pm-11pm; Jameel Arts Centre, Jaddaf Waterfront, Dubai; 04 243 6683; www.teible.com

Scroll through the gallery below to see the Michelin Guide event in Dubai

  • Bibendum, also know as the Michelin Man, is pictured during a ceremony revealing the 2022 selection of the Michelin Guide Dubai on June 21, 2022. AFP
    Bibendum, also know as the Michelin Man, is pictured during a ceremony revealing the 2022 selection of the Michelin Guide Dubai on June 21, 2022. AFP
  • Presenter Samar Breitem Bell, left, and international director of the Michelin Guides Gwendal Poullennec reveal the 2022 selection. AFP
    Presenter Samar Breitem Bell, left, and international director of the Michelin Guides Gwendal Poullennec reveal the 2022 selection. AFP
  • Issam Kazim, chief executive of Dubai Corporation for Tourism and Commerce Marketing, speaks during the ceremony. AFP
    Issam Kazim, chief executive of Dubai Corporation for Tourism and Commerce Marketing, speaks during the ceremony. AFP
  • Chefs and owners pose for a group picture on the stage. AFP
    Chefs and owners pose for a group picture on the stage. AFP
  • One Michelin star goes to Hakkasan restaurant at Atlantis, The Palm. Khushnum Bhandari / The National
    One Michelin star goes to Hakkasan restaurant at Atlantis, The Palm. Khushnum Bhandari / The National
  • One Michelin star goes to Tresind Studio at Nakheel Mall. Khushnum Bhandari / The National
    One Michelin star goes to Tresind Studio at Nakheel Mall. Khushnum Bhandari / The National
  • Lowe wins the first and only Green Star for Dubai. Khushnum Bhandari / The National
    Lowe wins the first and only Green Star for Dubai. Khushnum Bhandari / The National
  • Danijela Tesic is awarded the Michelin Sommelier Award. Khushnum Bhandari / The National
    Danijela Tesic is awarded the Michelin Sommelier Award. Khushnum Bhandari / The National
  • Tasca by Jose Avillez is given one Michelin star. Khushnum Bhandari / The National
    Tasca by Jose Avillez is given one Michelin star. Khushnum Bhandari / The National
  • Two Michelin stars for Il Ristorante — Niko Romito. Khushnum Bhandari / The National
    Two Michelin stars for Il Ristorante — Niko Romito. Khushnum Bhandari / The National
  • People look on as the Michelin stars are handed out. Khushnum Bhandari / The National
    People look on as the Michelin stars are handed out. Khushnum Bhandari / The National
  • One Michelin star goes to Torno Subito. Khushnum Bhandari / The National
    One Michelin star goes to Torno Subito. Khushnum Bhandari / The National
  • Al Muntaha gets one Michelin star. Khushnum Bhandari / The National
    Al Muntaha gets one Michelin star. Khushnum Bhandari / The National
  • One Michelin star goes to 11 Woodfire restaurant. Khushnum Bhandari / The National
    One Michelin star goes to 11 Woodfire restaurant. Khushnum Bhandari / The National
  • Two Michelin stars for Stay by Yannick Alleno. Khushnum Bhandari / The National
    Two Michelin stars for Stay by Yannick Alleno. Khushnum Bhandari / The National
  • Hoseki restaurant picks up one Michelin star. Khushnum Bhandari / The National
    Hoseki restaurant picks up one Michelin star. Khushnum Bhandari / The National
  • Solemann Haddad from Moonrise wins the Young Chef Award. Khushnum Bhandari / The National
    Solemann Haddad from Moonrise wins the Young Chef Award. Khushnum Bhandari / The National
  • One Michelin star goes to Ossiano. Khushnum Bhandari / The National
    One Michelin star goes to Ossiano. Khushnum Bhandari / The National
  • One Michelin star is handed out to the chef from Armani Ristorante. Khushnum Bhandari / The National
    One Michelin star is handed out to the chef from Armani Ristorante. Khushnum Bhandari / The National
  • Bait Maryam team wins the Welcome and Service Award. The restaurant was also listed in the Bib Gourmand category. Khushnum Bhandari / The National
    Bait Maryam team wins the Welcome and Service Award. The restaurant was also listed in the Bib Gourmand category. Khushnum Bhandari / The National
'Midnights'
%3Cp%3E%3Cstrong%3EArtist%3A%3C%2Fstrong%3E%20Taylor%20Swift%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ELabel%3A%3C%2Fstrong%3E%20Republic%20Records%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

Start times

5.55am: Wheelchair Marathon Elites

6am: Marathon Elites

7am: Marathon Masses

9am: 10Km Road Race

11am: 4Km Fun Run

Biog

Mr Kandhari is legally authorised to conduct marriages in the gurdwara

He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada

Father of two sons, grandfather of six

Plays golf once a week

Enjoys trying new holiday destinations with his wife and family

Walks for an hour every morning

Completed a Bachelor of Commerce degree in Loyola College, Chennai, India

2019 is a milestone because he completes 50 years in business

 

UAE'S%20YOUNG%20GUNS
%3Cp%3E1%20Esha%20Oza%2C%20age%2026%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E2%20Theertha%20Satish%2C%20age%2020%2C%2066%20matches%0D%3Cbr%3E%0D%3Cbr%3E3%20Khushi%20Sharma%2C%20age%2021%2C%2065%20matches%0D%3Cbr%3E%0D%3Cbr%3E4%20Kavisha%20Kumari%2C%20age%2021%2C%2079%20matches%0D%3Cbr%3E%0D%3Cbr%3E5%20Heena%20Hotchandani%2C%20age%2023%2C%2016%20matches%0D%3Cbr%3E%0D%3Cbr%3E6%20Rinitha%20Rajith%2C%20age%2018%2C%2034%20matches%0D%3Cbr%3E%0D%3Cbr%3E7%20Samaira%20Dharnidharka%2C%20age%2017%2C%2053%20matches%0D%3Cbr%3E%0D%3Cbr%3E8%20Vaishnave%20Mahesh%2C%20age%2017%2C%2068%20matches%0D%3Cbr%3E%0D%3Cbr%3E9%20Lavanya%20Keny%2C%20age%2017%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E10%20Siya%20Gokhale%2C%20age%2018%2C%2033%20matches%0D%3Cbr%3E%0D%3Cbr%3E11%20Indhuja%20Nandakumar%2C%20age%2018%2C%2046%20matches%3C%2Fp%3E%0A
MATCH INFO

Chelsea 0

Liverpool 2 (Mane 50', 54')

Red card: Andreas Christensen (Chelsea)

Man of the match: Sadio Mane (Liverpool)

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Herc's Adventures

Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5

Pakistan World Cup squad

Sarfraz Ahmed (c), Fakhar Zaman, Imam-ul-Haq, Abid Ali, Babar Azam, Haris Sohail, Shoaib Malik, Mohammad Hafeez(subject to fitness), Imad Wasim, Shadab Khan, Hasan Ali, Faheem Ashraf, Junaid Khan, Shaheen Shah Afridi, Mohammad Hasnain      

Two additions for England ODIs: Mohammad Amir and Asif Ali

The%20Killer
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EDavid%20Fincher%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EMichael%20Fassbender%2C%20Tilda%20Swinton%2C%20Charles%20Parnell%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%C2%A0%3C%2Fp%3E%0A
Five famous companies founded by teens

There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:

  1. Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate. 
  2. Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc. 
  3. Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway. 
  4. Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
  5. Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
UAE currency: the story behind the money in your pockets
Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

INDIA V SOUTH AFRICA

First Test: October 2-6, at Visakhapatnam

Second Test: October 10-14, at Maharashtra

Third Test: October 19-23, at Ranchi

Favourite things

Luxury: Enjoys window shopping for high-end bags and jewellery

Discount: She works in luxury retail, but is careful about spending, waits for sales, festivals and only buys on discount

University: The only person in her family to go to college, Jiang secured a bachelor’s degree in business management in China

Masters: Studying part-time for a master’s degree in international business marketing in Dubai

Vacation: Heads back home to see family in China

Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs

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 biog

Profession: Senior sports presenter and producer

Marital status: Single

Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

Website: www.liliane-tannoury.com

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

THE%20HOLDOVERS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAlexander%20Payne%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Paul%20Giamatti%2C%20Da'Vine%20Joy%20Randolph%2C%20Dominic%20Sessa%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204.5%2F5%3C%2Fp%3E%0A
Updated: May 30, 2023, 1:54 PM