When the world's longest cantilever was announced in Dubai in 2019, it made waves not only for its record-breaking size but also because it was billed as a future food haven. International award-winning chefs were being lined up to open UAE outposts in The Link, the bridge that connects One Za'abeel's two towers, which includes One&Only One Za'abeel and Siro One Za'abeel.
Spanish chef Paco Morales launched Qabu in February. It was closely followed by the Thai restaurant DuangDy, from husband-wife duo Dylan Jones and Bo Songvisava. Six months later, however, both restaurants have closed, a representative for The Link's developer, Kerzner, said.
A statement from The Link seen by The National said: “The decision to close DuangDy and Qabu was made after careful consideration. This choice has not been made lightly, as we have deeply valued the shared experiences and successes achieved.”
However, no specific cause has been outlined, with one member of staff noting: “We were not told the reason behind it.” The successes achieved by the two restaurants, and referenced by the rather vague closing communications memo, are by no means negligible, either: both were lauded in this year's Michelin Guide, with Qabu getting an honourable mention, while DuangDy's Apichaya Khomson won the Guide's Service Award.
“We extend our heartfelt gratitude to chefs Bo Songvisava and Dylan Jones at DuangDy, and chef Paco Morales at Qabu,” the statement said. “Their extraordinary talents and dedication have been instrumental in shaping the unique dining experiences that our guests have come to appreciate. Their innovative approaches and exceptional culinary skills have left a lasting impact on Dubai’s culinary scene.”
The statement added: “It is the right moment to take this step and focus on new opportunities.” However, no plans have been announced for the spaces previously occupied by DuangDy and Qabu.
“The closures do not impact our commitment to future projects and plans in these spaces,” the statement added. “Any updates on new ventures will be shared as soon as we have more information.” Members of staff at the two restaurants, meanwhile, will “be supported during this transition”, it said. “We are working closely with them to explore new opportunities within Kerzner,” it added, although it's unclear if all staff members have been offered new roles.
Six restaurants remain at The Link, including Michelin-starred La Dame de Pic and Sagetsu by Tetsuya, plus Arrazuna, Tapasake, Sphere and Aelia. Meanwhile, Andaliman and SteetXO are housed within the main building of One&Only One Za'abeel.
The National has contacted Kerzner and the chefs for further comment.
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KILLING OF QASSEM SULEIMANI
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
ULTRA PROCESSED FOODS
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- Margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars
- Energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- Infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes
- Many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
