It is not yet 8am but this corner of an otherwise quiet block on Sheikh Zayed Road is packed to the rafters.
At a Starbucks coffee shop next door, a lone customer stares vacantly out of the window while staff disconsolately wipe down tables. Less than 20 metres away, there is something of a breakfast party going on in Tim Hortons.
The entrance is marked by a cheery red sign in English and Arabic reading "Tim Hortons cafe bake shop". Matthew Clarke opens the door with a flourish right on cue, dressed in a hockey shirt and shorts, and announces: "Come on in, the coffee's fresh."
The 50-year-old Emirates pilot from Canada is not even on the payroll; as a customer on his first visit, he is simply overexcited about having a little taste of home in the land where he now lives.
Tim Hortons is to Canadians what the falcon is to the UAE; an intrinsic part of the culture and an inescapable symbol of Canadian life.
Founded by the Canadian hockey player Tim Horton in 1964 and with more than 3,600 outlets worldwide, it is impossible to go many blocks in Canada without stumbling upon one. There is even an outlet dishing up tasty doughnuts and freshly ground coffee to soldiers at a military base near Kandahar in Afghanistan.
Sunday's opening in Dubai was the first of 120 outlets planned for the Middle East, with a coffee shop set to open in Abu Dhabi's Mushrif Mall later this year. And judging from the crowd of about 50 diners and the constant stream of customers threatening to spill out the front door, the franchise is already poised to be a runaway success.
James O'Hearn, who rushed to be the first customer through the doors at 6.55am on Sunday, gushes: "The coffee tasted the same, the sour cream doughnut just as soft, and the herb and garlic cream cheese on my bagel was just like I remembered it. But as much as I am happy, I wonder whether this will be one more thing that makes me so comfortable I end up not going back at all?"
Clarke, who works for a corporate team-building firm and was on his first visit with his wife Nancy, 49, does not waste time scrutinising the menu and goes straight for his usual: two cinnamon raisin bagels with cream cheese, a steeped tea for him and a medium regular coffee for her.
"Tim Hortons is a way of life in Canada," he says. "There is one on every corner at home but the queues go around the block there. It is that good."
Every morning at their home in Ontario they had the same ritual: he would drive to the nearest Tim Hortons at 6.30am, pick up hot drinks and bagels for breakfast for themselves and often their neighbours and bring them home.
Mrs Clarke takes her first sip of coffee, closes her eyes and breaks into a broad smile: "It tastes exactly the same."
The love affair with this brand runs deep in Canada: A series of television advertisements in Canada shows homesick natives hankering for a Tim Hortons. The Canadian author Pierre Berton called it "the essential Canadian story... a story of success and tragedy, of big dreams and small towns, of old-fashioned values and tough-fisted business, of hard work and of hockey".
Fans wax lyrical about the cheap coffee and fresh produce - even in Dubai, prices begin at just Dh7 for a coffee with staff ordered to make fresh pots every 20 minutes. No doughnut stays on the shelf longer than 12 hours, either.
There are slight differences between the UAE offering and its Canadian counterparts (no drive-through, for one) but the staff have been trained to understand Tim Hortons lingo, including orders for double-double (two creams and two sugars). And all the favourites are there, such as timbits, which are doughnut holes smothered in sugary coating and sold for Dh1 each.
Anthony Lewis, the area manager, looks exhausted. With the outlet open from 6am until 2am, he has been working 16-hour days and says the crowds are constant. After 3pm, it is standing room only.
David Buck, 34, a Canadian pilot and hockey player with the UAE-based Flying Beavers, says: "I used to go daily at home for the good quality coffee at a decent price. It was a ritual before work. It is fantastic to have this here. I have called all my friends to tell them."
Emirati Amna Mohamed, 30, went to university in Halifax and is thrilled to be able to order her favourite French vanilla latte once again: "I never imagined it would open here. I am taking a box of Timbits for my friends so they will be hooked too."
Dubai-based Pakistani bankers Sajjad Jafri, 27, and Muneeb Shuaib, 30, both studied in Canada, where their entire social life was organised around Tim Hortons.
"I used to go five times a day," admits Shuaib.
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UAE cricketers abroad
Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.
Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.
Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.
MATCH INFO
Aston Villa 1 (Konsa 63')
Sheffield United 0
Red card: Jon Egan (Sheffield United)
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
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
South and West: From a Notebook
Joan Didion
Fourth Estate
Stamp%20duty%20timeline
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ITU Abu Dhabi World Triathlon
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34
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Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
Scores
Oman 109-3 in 18.4 overs (Aqib Ilyas 45 not out, Aamir Kaleem 27) beat UAE 108-9 in 20 overs (Usman 27, Mustafa 24, Fayyaz 3-16, Bilal 3-23)
COMPANY%20PROFILE
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ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
FIXTURES
Fixtures for Round 15 (all times UAE)
Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
FORSPOKEN
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Starfield
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HUNGARIAN GRAND PRIX RESULT
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
LEAGUE CUP QUARTER-FINAL DRAW
Stoke City v Tottenham
Brentford v Newcastle United
Arsenal v Manchester City
Everton v Manchester United
All ties are to be played the week commencing December 21.
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
The details
Colette
Director: Wash Westmoreland
Starring: Keira Knightley, Dominic West
Our take: 3/5
The specs
Price: From Dh529,000
Engine: 5-litre V8
Transmission: Eight-speed auto
Power: 520hp
Torque: 625Nm
Fuel economy, combined: 12.8L/100km