When Dr Zaki Sleiman cycled home from work on Saturday, he had little idea that he was about to go viral.
The gynaecologist had finished another shift delivering babies when he paused for a photo with one of his newest arrivals.
In the image, posted to Facebook on Saturday, Dr Sleiman is wearing cycling shorts and his red helmet — the same gear he wears every day for his commute. He holds the bewildered baby up for a photo.
But it was the accompanying caption that caught the internet’s eye.
“Keep this picture, little boy,” he wrote. “One day, your parents will tell you that your doctor came on his bike to deliver you, because you were born in the era of a lack of petrol, medication, electricity, food …"
Dr Sleiman has experienced the slow collapse of the Lebanese state from within one of its top hospitals and it was in the Facebook post that his frustrations boiled over.
A triathlon enthusiast, he is somewhat protected from at least one of the inconveniences of Lebanon’s dire situation because he cycles about 20 kilometres to work every morning and then back home again. This means he does not have to deal with the meandering queues of cars outside petrol stations.
“It is barely a warm-up,” says the doctor who completed an ironman triathlon just two weeks ago.
Within hours of his post, he was fielding calls from almost every TV station in the country. Lebanon is facing a breakdown in even its most basic institutions and the gynaecologist's straight-talking hit a nerve.
Dr Sleiman says having a baby in Lebanon now costs anything from 30 to 40 million Lebanese Lira, more than $2,000 at the current street rate.
Costing more than 50 times the minimum wage, a qualified gynaecologist like Dr Sleiman has become a luxury that many of those having children have to forsake.
“It’s about the quality of care,” he says. “Most of the middle class will not be able to go to private any more. They are going to have to go to the government hospitals where the level of care is not the same.”
“I was born during the war. It’s the same story again and again. These babies most likely will face the same fate that I faced when I was born.”
For now, Dr Sleiman is enjoying his viral fame. During a video call with The National, he flips the camera to show himself on Lebanese TV and chuckles.
As long as we don’t change our culture, the way of governing is going to be the same.
Dr Zaki Sleiman,
gynaecologist.
But it has also allowed him to issue some dire warnings about the struggles he is seeing. Many of his fellow professionals are leaving the country.
For those who stay, even getting to work is a struggle.
“I need the patient to get to the hospital first. And then I need to get to the hospital. I need the midwife and the nurse and the cleaner to get to the hospital. It’s a team. If someone is missing, then we cannot do the surgery,” he says.
“I’m not talking about medication, or drugs or the number of operating rooms or that we lack electricity. I’m not talking about this. We need to get to the hospital — no more. The basics do not exist.”
Lebanon’s collapse has turned a job that used to bring Dr Sleiman continuous joy into a bittersweet experience.
“It’s a confusing feeling,” he says. “You want to be happy that you are bringing some human beings into life and putting a smile on the faces of the parents.
“But when you think that this baby, after 20 years, may face the same fate that I am facing now, and that it will face the same fate that my parents faced during the war, it’s very confusing. It’s like bitter and sweet.”
As in his viral post, Dr Sleiman says the crisis gripping Lebanon’s hospitals is about far more than elite-level corruption. He says it is a holistic failure.
“At the end, it’s the culture of the people. It’s not only a problem of governance — we are electing the government.
“As long as we don’t change our culture, the way of governing is going to be the same.”
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
The five pillars of Islam
Revival
Eminem
Interscope
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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
Company profile
Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books
The%20National%20selections
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MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
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
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
Gordon Corera, Harper Collins
The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded