Mena list of World's 50 Best should have more Middle Eastern cuisine, celebrity chef says

Ahead of the unveiling of Mena’s 50 Best Restaurants in Abu Dhabi on Monday, celebrity chef Ali Ghzawi says he hopes the 2023 list includes more venues offering Middle Eastern cuisine.

“A lot of the concepts from last year’s list were not Middle Eastern,” he tells The National at a pre-awards ceremony event on Sunday. “That made me question: is this how it’s supposed to be?”

Ghzawi, who won Top Chef Middle East in 2019 and is a contestant in the upcoming All Stars version of the show, is referring to the debut of the Mena list by the World’s 50 Best group. Topping it was 3 Fils, which offers Asia Pacific-inspired food, followed by Japanese restaurant Zuma, both in Dubai.

He said the list, which included an array of cuisines, from Latin American to Indian, should be “90 per cent Middle Eastern”.

“If you are coming to the Middle East, you need to have the best Middle Eastern food. I don't want to see another sushi brand, wok place or steakhouse making it to the list,” says the Jordanian chef.

This declaration is not part of some inherent prejudice, the Jordanian chef clarifies. He even admits there might not be enough Middle Eastern concepts that are so “different and special that they can be recognised”.

The onus, he says, is also on the chefs. “If we don't have aspiring chefs introducing their own culture, then I'm sorry it's not going to happen. We need to help World's 50 Best make the right decision.

“It is a must for Middle Eastern chefs from this region to excel and do things differently. It's our time now. We finally have World's 50 Best and Michelin Guide in the region, so now is our time to do things right, and not to have another sushi place or serve any other food that could be found and eaten anywhere else in the world.”

'Every dish has a story'

Ghzawi's passion is best demonstrated in Alee, his restaurant in Amman. The fine dining venue serves authentic Middle Eastern cuisine, pays homage to the diverse produce and herbs found in the Levant, and has garnered plenty of rave reviews.

Ghzawi, who began his culinary journey by selling sandwiches to his friends when he was a teenager, trained as a chef at the Royal Academy of Culinary Arts and worked at two-Michelin-starred restaurant Enoteca by Paco Perez in Barcelona, before returning to Jordan to start his own venture.

His flagship restaurant takes a sentimental approach to Middle Eastern cuisine, where every dish represents a story from Ghzawi's childhood.

“A popular popsicle when I was a young boy used to be one with mango on the outside and vanilla within. At Alee, we have a dessert inspired by this memory from when I was 6. We created a vanilla and rose water pudding with fresh mango sorbet and blossom water,” he says.

“I have people at the restaurant who are in their 50s and 60s who, when they eat it, say: 'Chef, that took us years back in time.'

“Food should never be complicated, it should be true. At Alee, we like to keep it smart and simple, but also elevated, upscale and proudly Middle Eastern.”

Scroll through the list below to see the spots on Mena's 50 Best Restaurants list 2022

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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