Five years after it shuttered its doors, the Okku, or Okku 2.0 if you will, is reopening on Monday, at the Marriott Resort Palm Jumeirah, Dubai.
The home-grown Japanese restaurant operated from The H Dubai hotel on Sheikh Zayed Road until 2018, and was something of a must-visit for Dubai residents and visitors.
The National got a sneak peek at the new iteration on Tuesday. “It's really all about going back to basics – serving really good food,” the venue's general manager, Marija Milojevic, tells me.
About 90 per cent of Okku's original “O-style” menu has been retained, with favourites such as hushihu salad (mixed leaves with crispy duck and hoisin-amazu dressing); ginger salmon sashimi; and dynamite kani (two whole baked king crab legs with a spicy mayonnaise dressing).
Keeping the dishes was an intentional decision, given the restaurant, which ran for nine years, had built a loyal following for its food. The head chef also worked at the original Okku, so it was easy to replicate the menu.
Of the dishes I tried, the Wagyu beef and foie gras kushiyaki was succulent with an umami flavour punch; while the spicy tuna on crispy rice had a delightful contrasting texture.
The Okku team confirms there will be new food to look forward to as well.
The biggest change, aside from the move to the Palm West Beach area, is the layout and decor of the restaurant.
The Japanese inspiration is apparent from the get-go, as diners enter through a lantern-lit hallway.
Within, one wall features jellyfish floating in three side-by-side aquariums – but unlike in the original restaurant, Okku 2.0 serves up photorealistic recreations of the jellyfish, using LED screens.
The use of digital imaging is also apparent inside the women's powder room, where mirrors hang against a fully immersive wall that shows varying scenic displays, from waterfalls to cherry blossoms.
Several 3D-printed life-size samurai statues stand guard in various corners of the restaurant, which can seat 214 diners.
The rest of the space has an industrial look and feel, with stone walls, an exposed ceiling and plush yet modern seating.
A central bar pulls all sides of the restaurant together in one coherent vibe. There is also a 20-metre-long sushi bar and robata grill area, where guests can see chefs in action; plus a DJ nook and a private dining room in the back.
Milojevic says about a third of the employees are from the original Okku, which allowed the team “to really recreate the restaurant's glory days from 2009 to 2018”.
Opens June 12; 6pm-2am on Monday to Thursday, 6pm-3am on Friday and Saturday; 04 666 1566; okku.com
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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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