The modern onion 'soup' combines Comte cheese, caramelised onion broth and onion ice cream. Photo: Bord Eau by Nicolas Isnard
The modern onion 'soup' combines Comte cheese, caramelised onion broth and onion ice cream. Photo: Bord Eau by Nicolas Isnard
The modern onion 'soup' combines Comte cheese, caramelised onion broth and onion ice cream. Photo: Bord Eau by Nicolas Isnard
The modern onion 'soup' combines Comte cheese, caramelised onion broth and onion ice cream. Photo: Bord Eau by Nicolas Isnard

Bord Eau Abu Dhabi review: An onion soup to remember


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With restaurants in the UAE serving up every cuisine under the sun, some diners may be tempted to reach for a map rather than a menu, with the diversity of culinary options allowing them to travel around the world in 80 plates. That mix of globe-trotting and gastronomy has been refined at Bord Eau by Nicolas Isnard, where French fine-dining traditions are intertwined with the renowned chef’s taste for travel.

Isnard’s career has taken him from his native France to destinations including Beijing, Singapore and Jakarta, with the chef describing his menu as a “boarding pass” that can carry diners on a journey to discover different flavours and dishes.

“I want to give guests the feeling they are taking a plane to Morocco, to France, to Asia,” he says. “My story of cuisine, I think, is the story of world food.”

Where to sit and what to expect

The gastronomic gambol around the world begins unmistakably in Abu Dhabi, where Bord Eau – one of three dining venues at Shangri-La Qaryat Al Beri – offers a view of the Sheikh Zayed Grand Mosque from a table for two by the window.

The restaurant is at Shangri-La Qaryat Al Beri. Photo: Bord Eau by Nicolas Isnard
The restaurant is at Shangri-La Qaryat Al Beri. Photo: Bord Eau by Nicolas Isnard

There is also softly furnished bench seating at tables set for four, but it is a small, intimate space that feels designed for a date night or dinner with close friends.

The tiered chandeliers and painting of a ballerina would scream French finesse were it not for the tangible sense that this is a place for quiet conversation, rather than raised voices. And yet it is welcoming – thanks, in part, to a warm colour palette – so that diners should not feel intimidated.

The menu

Isnard says he is a “chef of the world” and his dishes are listed on the menu like stamps in a passport. There is pho-style foie gras inspired by Vietnamese cuisine; a chicken dish born in Thailand; and a dessert based on flavours from Cuba.

The menu is influenced by various cuisines, including this laksa-style cod with yuba crisp. Photo: Bord Eau by Nicolas Isnard
The menu is influenced by various cuisines, including this laksa-style cod with yuba crisp. Photo: Bord Eau by Nicolas Isnard

My dining partner and I begin our journey in France, with the “modern onion soup”, a dish Isnard has become famous for. Forget images of steamy broth, this “soup” has abandoned its heritage and fully embraced a new age – it comprises fried onions, burnt bread emulsion, shredded Comte cheese and a caramelised onion broth. There is also a component that is likely to make diners do a double take: onion ice cream.

As unusual an ingredient as it sounds, the ice cream was a key part of a starter that I did not want to end. It was so remarkably moreish that our server, John, was left standing vigil as I scraped my spoon around to retrieve every last soupcon. I was sorely tempted to throw all etiquette out the window and lick the bowl, but it’s a nice place and I was with company.

The target is to catch a Michelin star, but the real challenge is to bring pleasure to our guests first
Nicolas Isnard,
chef

We remained in Europe for our next course: escargot in an open ravioli, with parsley and garlic. Snails may make some people squeamish, but this is another dish that rewards the bold, with its strong flavours raising the bar once more. The escargot, waiting to be discovered beneath a layer of pasta and sauce, were pleasantly tender, adding to a delightful mix of textures.

From there, we left Europe behind and took a trip to Asia, first for the pho foie gras and then the slow-cooked cornfed chicken in peanut sauce. The delicate foie gras was presented on the plate as an island in a flavourful citrus broth, and it broke apart almost obligingly with the slight press of a fork. It was smooth and buttery, while the little punches of flavour from the carrot and kumquat were a pleasing addition.

The Thai portion of the meal composed of a generous piece of chicken nestled in an aromatic peanut sauce. The most intriguing part of the dish was an accompanying bowl of carrot puree that obscured thin slivers of carrot – a joyful combination of creaminess and crunch.

Dessert took us to Central America and the deconstructed pina colada, with the pineapple, coconut and ice cream arranged so artfully that the dish was even presented on a little raised platform. While the coil of pineapple was tricky to divvy up between two, it was highly refreshing and the inspiration from the classic Cuban drink was unmistakeable.

We then returned to Europe with the black forest extravaganza – a chocolate sphere that was melted away by a small jug of molten chocolate to reveal the cherry treasure within. It was indulgent, but that’s really the point with such chocolatey desserts, and this will satisfy any sweet tooth.

Standout dish

The onion “soup” has been Isnard’s signature dish for the past 15 years and remains a revelation, but the escargot is presented beautifully and packs such a flavourful wallop that it cannot be overlooked.

With Isnard plotting each course of his menu, it is tempting to imagine Bord Eau making its way onto the Michelin Guide for Abu Dhabi in the future. “The target is, of course, to catch a Michelin star,” says the chef, whose L'Auberge de la Charme restaurant in France received its first star in 2007. “But the real challenge is to be successful first, and to bring pleasure to our guests.”

The French chef often travels to Abu Dhabi. Photo: Bord Eau by Nicolas Isnard
The French chef often travels to Abu Dhabi. Photo: Bord Eau by Nicolas Isnard

Price point and contact information

Soups are Dh60 ($16), while starters range from Dh130 to Dh175 and mains will set you back between Dh190 and Dh295. Desserts cost Dh70.

Bord Eau is open from Tuesday to Sunday, from 6pm to 11pm. Reservations can be made by calling 02 509 8555.

This review was conducted at the invitation of the restaurant

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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