On the second, third and fourth floors of the Elie Saab building in a glamorous corner of downtown Beirut, approximately 100 men and women lean close to their beading, sewing and embroidery. They work with great intensity constructing fabulous, frothy creations for the great ladies that patronise this most famous of Middle Eastern designers. Delicate sequins are applied at lightning speed to tulle stretched tight across frames and half-completed dresses are moulded to mannequins shaped, padded and pared to exactly replicate the bodies of the clients.
The mannequins, or forms, are compelling, fascinating. It feels strangely intimate to be gazing upon these utterly honest representations of the bodies of the women for whom a gown by Saab is a regular enough purchase that they have their own doppelgangers sitting on a shelf in his atelier. Some, like the mannequin labelled Queen Rania, are slender and elegant. Others are, shall we say, voluptuous, like great classical sculptures dug up from the Roman excavations a few streets away. But for Saab, every female form is beautiful and inspires him to create his famous frocks.
"Always, I am inspired by women, by clients. I have many muses," he says as we discuss his life and designs, sometimes in English, sometimes in Arabic through a translator. Saab usually designs by draping cloth (Italian heavy silks or gossamer-like French chiffons) directly onto the mannequin, in a time-honoured couture method.
"The paper and the pen wouldn't give the woman her full dimensions," continues the translator, as Saab breaks into Arabic to better express himself, something he does regularly throughout the interview. "The dimensions that there are in the real woman come from the real woman only. That's why I get inspired more by a woman's shape in front of me and the touch of the real material, not just a two-dimensional piece of paper."
Oh, to be one of the many muses of Saab, whose pieces are regularly seen on the most fabulous red carpets, worn by the world's supremely gorgeous women, from Beyoncé and Angelina Jolie to Aishwarya Rai and, of course, Halle Berry, the woman who, for many fashion watchers, made the designer a household name when she wore an extravagant burgundy confection to collect her Oscar for Best Actress in 2002.
Not that Saab was exactly unknown before this landmark date. Indeed, back in the Middle East, he had made Queen Rania of Jordan's coronation gown in 1999. He had also been the secret weapon of Hollywood stylists since he showed his first international collection in Rome in 1996 and opened an office in Los Angeles the same year. He is quick to point this out when I suggest that the Academy Awards in 2002 were as big a moment for him as for Berry.
"No, honestly, my big moment was in 1996 - my first presentation in Europe. From 1996 I was working in Los Angeles with all the actresses. Halle Berry got me more exposure, but it was the result of six years of hard work, not just a platform that took me to the international scene."
There is no doubt, though, that Saab is now one of the go-to designers for red-carpet va-va-voom, from Dubai to Los Angeles, and it's something he is justifiably proud of.
"When a celebrity chooses to wear a dress of mine, this means she's choosing my vision of a woman. If she didn't like the vision of Elie Saab she wouldn't come and choose a dress of his. The A-list have all the choices of all the designers in the world, so when they choose an Elie Saab dress this is because they are convinced of my vision for the woman he wants."
Understandably so: it's a seductive, fairy-tale vision, one of curve-enhancing shapes, floating tulle, intricately embellished silks and head-turning colours. Wear a Saab dress to a ball or a party or a gala event and you will certainly be among the most exquisitely dressed in the room, whether it's a classic couture piece or something from his strongly graphic direction for autumn/winter's pret-a-porter collection. This is something his clients have appreciated from the very beginning of his career, as he gathered fans like his frocks gather beading.
That career began early - at around nine years old, he says, when, growing up in a troubled Lebanon, he felt compelled to make dresses for his two sisters. He can shed no light on what made him want to do this. His family was not particularly stylish. Simply, he says: "I didn't have another choice in life. It was something that was meant in life."
Saab appears not to be a man given to questioning his actions too closely. A calm presence, with a bashful smile occasionally lighting up his face, beneath close-cropped steel-coloured hair, his manner is understated, even if he cannot fail to be aware of his importance to the fashion world in Lebanon and the Middle East. As we begin to talk, he frets a little at the sight of the photographer, and adjusts the cuffs and collar of his crisp, slim-fitting shirt, tucked into fresh-looking dark indigo jeans. "I forgot to bring a blazer," he explains, not liking to be photographed in shirtsleeves. He borrows someone else's jacket. "It's better with or without?" he asks. We decide that the shirt alone is better, though in the end he will be photographed in his own jacket. His instinct is right, it seems, and not for the first time.
"I never felt that I would like somebody to impose on me what to do; I would like to feel myself free to do whatever I want," he explains through his translator, this time talking about his influences early in his career. "That's why I found that my sisters, the people around me, the people who really believed in me initially were the best start for me."
That - and his tendency to follow his gut, however crazy the resulting actions might seem - would explain his decision to leave the fashion capital, Paris, at 18 with his fashion course unfinished, and return to Beirut to open an atelier in 1982 - the year that Israel invaded Lebanon.
"In Paris, I felt maybe I was in the wrong place and time," he says. "I felt as if I was losing time. I felt there was something big waiting for me and I would be delayed from my achievements if I spent my time studying. I wanted to get straight to the target, for that thing I felt was waiting for me." What was waiting for him was an already established and devoted clientele, who had discerned an 18-year-old's exceptional talent for making women look beautiful in a way that combined the technique of western fashion with the high-octane glamour beloved of Middle Eastern women.
"When I opened my place, it was in the period of Valentino. Valentino is what I liked because from the beginning I liked to give femininity to the woman. At this time Valentino was the best designer of this kind. I personally have a lot of esteem for women and for femininity. I think that it has to be valued, it has to be honoured, and honouring it is by giving it beauty. Women have a big role in my personal life and in society - as a wife, as a mother, as a sister - so that's why she deserves the best. And the best is beautiful."
Saab's eyes are on the sketch he is doodling: an opulent suit with a knee-length tulip skirt covered in swirling embellishments. Perhaps he is uncomfortable with the attention of being interviewed and photographed, or maybe it is merely that this workaholic designer has to be doing several things at once. (He is currently producing two couture collections and two pret-a-porter collections each year, as well as working on various projects such as the boutique hotel he is designing for the Tiger Woods Dubai complex.) He is certainly a man driven by the conviction of his personal aesthetic and even the invasion of his country and subsequent decades of war are not enough to stop him.
"It was a more difficult time, but when we commit we deliver. This is a golden rule for me and for the house. We never delay any delivery for any reason. Perfection and accuracy."
When some designers find it hard to deliver their orders in a climate of peace, it is hard to believe how much Saab has achieved over the last 27 years. Perhaps his most important legacy is to Lebanon itself, almost single-handedly proving not only that the country has serious design potential but also that it is possible for the sons and daughters of a war-torn country to take their talents to the rest of the world. The successful designers of Beirut are almost too numerous to name, though names such as Zuhair Murad and Georges Chakra are among the most famous. Saab is once again bashful about his achievement here, but acknowledges his affection and hopes for the Beirut fashion scene.
"I'm really very proud of the quantity of people that got in the field and are trying to fix their position, and I'm even more proud that most of them worked in this house and left to do their own lines. Most of the big names of Lebanese fashion were working here. I prefer not to name them - it's too many - but almost everybody worked here or passed by for an internship."
His dreams of a Beirut Fashion Week may not yet have come to fruition, but he still holds out hopes for when the country has proved its stability. "It's a very important issue to have a fashion week in Beirut, but it's not a very easy thing to do. I tried a lot and made a lot of effort but still it didn't work. I feel that I paid back Beirut a little - when they mention that I am Lebanese next to my name it's a small payback. Maybe the big payback is to do a Beirut Fashion Week, but this will be for the coming years. It's up to circumstances."
Modesty aside, with Saab's track record for achieving great things under impossible conditions, this is a promise to hold on to.
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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
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Ten10 Cricket League
Venue and schedule Sharjah Cricket Stadium, December 14 to 17
Teams
Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan
Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad
Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider
Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider
Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah
Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
Company profile
Name: One Good Thing
Founders: Bridgett Lau and Micheal Cooke
Based in: Dubai
Sector: e-commerce
Size: 5 employees
Stage: Looking for seed funding
Investors: Self-funded and seeking external investors
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
The past Palme d'Or winners
2018 Shoplifters, Hirokazu Kore-eda
2017 The Square, Ruben Ostlund
2016 I, Daniel Blake, Ken Loach
2015 Dheepan, Jacques Audiard
2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan
2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux
2012 Amour, Michael Haneke
2011 The Tree of Life, Terrence Malick
2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul
2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke
2008 The Class (Entre les murs), Laurent Cantet
PRESIDENTS CUP
Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:
02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland
More on Quran memorisation:
UAE SQUAD
Ali Khaseif, Mohammed Al Shamsi, Fahad Al Dhanhani, Khalid Essa, Bandar Al Ahbabi, Salem Rashid, Shaheen Abdulrahman, Khalifa Al Hammadi, Mohammed Al Attas, Walid Abbas, Hassan Al Mahrami, Mahmoud Khamis, Alhassan Saleh, Ali Salmeen, Yahia Nader, Abdullah Ramadan, Majed Hassan, Abdullah Al Naqbi, Fabio De Lima, Khalil Al Hammadi, Khalfan Mubarak, Tahnoun Al Zaabi, Muhammed Jumah, Yahya Al Ghassani, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
Price: From Dh59,700
On sale: now
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory