The Michelin Guide is set to release its second list for Dubai on May 23. Before then, though, the anonymous Michelin inspectors, who have been visiting restaurants around the emirate for some months now, have made their selection of Bib Gourmand restaurants for 2023.
Japanese-inspired spot 3Fils; 21Grams, which serves Balkan cuisine; and Aamara, a fine-dining Indian restaurant have all made the cut.
While a Michelin star (or two or three) are considered one of the highest culinary accolades a restaurant can get, Bib Gourmand represents value-for-money spots. Named after Bibendum, the Michelin Man and official company mascot of the Michelin Group, the Bib Gourmand category is “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.
Of the three venues revealed for 2023 thus far, 3Fils was part of the debut Michelin Guide Dubai (having received an honorary mention in 2022), while the other two are new to the Michelin family. 3Fils also won top honours on yet another culinary list, coming in at first place on Mena’s 50 Best Restaurants list in 2022 and fifth place in 2023.
Stasha Toncev, founder of 21grams, says the award is a testament to the power of community support.
"We have always strived to create a warm and inviting atmosphere, a cherished homegrown space. This recognition from Michelin inspires us to continue nurturing this sense of belonging.
"We have also been privileged to bring Balkan cuisine to the forefront of the culinary world. This accolade reflects our commitment to showcasing the rich flavors, vibrant traditions and diverse culinary heritage of the region. The Michelin recognition marks an important milestone in our journey, but it is just the beginning."
Lists such as these, awarded by culinary experts and industry insiders, are highly sought after by local foodies and gastro-tourists alike, who often plan their social and travel calendars based on the award-winning restaurants they want to sample.
See the full list of Bib Gourmand restaurants in Abu Dhabi (which got its own Michelin Guide late last year) and Dubai, although it remains to be seen which of these venues will make the cut this year.
Bib Gourmand restaurants in the Michelin Guide Abu Dhabi 2022
- Almayass
- Beirut Sur Mer
- Otoro
- Tazal
Bib Gourmand restaurants in the Michelin Guide Dubai 2022
- Al Khayma
- Bait Maryam
- Brasserie Boulud
- Fi'lia
- folly
- Goldfish
- Ibn AlBahr
- Indya by Vineet
- Kinoya
- Ninive
- Orfali Bros
- Reif Japanese Kushiyaki
- Shabestan
- Teible
How the UAE gratuity payment is calculated now
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
Essentials
The flights
Emirates flies direct from Dubai to Seattle from Dh6,755 return in economy and Dh24,775 in business class.
The cruise
UnCruise Adventures offers a variety of small-ship cruises in Alaska and around the world. A 14-day Alaska’s Inside Passage and San Juans Cruise from Seattle to Juneau or reverse costs from $4,695 (Dh17,246), including accommodation, food and most activities. Trips in 2019 start in April and run until September.
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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.
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Fatherland
Kele Okereke
(BMG)
Liverpool’s fixtures until end of 2019
Saturday, November 30, Brighton (h)
Wednesday, December 4, Everton (h)
Saturday, December 7, Bournemouth (a)
Tuesday, December 10, Salzburg (a) CL
Saturday, December 14, Watford (h)
Tuesday, December 17, Aston Villa (a) League Cup
Wednesday, December 18, Club World Cup in Qatar
Saturday, December 21, Club World Cup in Qatar
Thursday, December 26, Leicester (a)
Sunday, December 29, Wolves (h)
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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
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