The Queen Elizabeth 2, now berthed in Dubai, is a fitting way to honour a leader. Pawan Singh / The National
The Queen Elizabeth 2, now berthed in Dubai, is a fitting way to honour a leader. Pawan Singh / The National
The Queen Elizabeth 2, now berthed in Dubai, is a fitting way to honour a leader. Pawan Singh / The National
The Queen Elizabeth 2, now berthed in Dubai, is a fitting way to honour a leader. Pawan Singh / The National

If you want to honour a prominent public figure, name a ship or a road after them


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It’s now more than a decade since I started writing for The National, and in that time, I have probably written nearly 300 columns. While some are not immediately memorable, others readily spring to mind. Over the weekend, I was reminded of one of my earlier efforts, written back in October 2009.

Headlined "Gunmaker's royal tribute that backfires spectacularly", and written in response to the appearance at the annual Adihex hunting show of a diamond-encrusted, Dh3.5 million sporting rifle, it was perhaps one of the angriest pieces I have ever written.

What roused my fury was the fact that the firearm’s Swedish makers had seen fit to call it the “Sheikh Zayed Mosque Rifle” and were marketing it as a tribute both to the Founding Father and a serene and beautiful place of worship.

I felt then – and still feel now – that doing so was utterly inappropriate.

As I wrote: “A rifle, an instrument of death, being conceived ‘as a tribute’ to a mosque, of all places?” I wrote. “Whatever next? The Al Aqsa Mosque machine-gun? The St Paul's Cathedral gallows? The Vatican City electric chair?”

“The concept of this rifle,” I said, “is an insult to the mosque, to the man who spurred its construction and to Islam itself.”

I never found out what happened to the rifle. I hope it was taken back to Sweden, unsold, to be quietly dismantled and forgotten.

Still, I was reminded of it when I came across another example of a familiar name being used in what is, perhaps, an inappropriate manner. This time, though, I’m amused and a bit bemused, rather than outraged.

On this occasion, the product is not a gun, but a perfume.

Described as “The Scent of Greatness”, is produced, or marketed, at least, by a local company and is named Sheikh Mohammed.

It’s up to the purchaser, one presumes, to decide whether it is named after a particular individual and, if so, which one. We do, after all, have several rather prominent people who carry that name, in Abu Dhabi, Dubai and Fujairah, for example.

There is something odd about trying to use the favourable perception of a public figure as a marketing tool for a product that has little or nothing to do with them

There is, though, something rather odd – to my mind, anyway – about trying to use the favourable perception of a public figure as a marketing tool for a product that has little or nothing to do with them.

Ten years ago, I noted that a special charitable organisation had been established in Britain to try to ensure that the name and image of Diana, Princess of Wales, were not used to promote unsuitable items. Legal action was taken, for example, to prevent the sale of the Princess Diana toilet roll and the Princess Diana singing alarm clock.

Admittedly, a perfume isn’t quite at that level. Moreover, since purchasers might associate the product in their own minds with different Sheikh Mohammeds, it would be difficult to lay down a hard- and-fast rule about whether or not the name could be used. It does seem a little tacky to me, although I suspect that in some circles the product might well have achieved a modest degree of success.

I am not against making use of the names of prominent people, both living and dead, for a variety of appropriate purposes. It is quite conventional to use them for the naming of streets, community centres, districts, or new towns – even for ocean-going liners, such as the Queen Elizabeth 2, now anchored in Dubai, or warships, such as the US Navy's John S McCain.

Those are simply ways to honour them and the contributions they have made to society, whether in their home countries or at a more global level, as is the case with the many streets named after the late Nelson Mandela.

The fundamental reason for naming something after a person should, I would argue, be to show respect.

Indeed, in another column, five years ago, I welcomed the initiative by Crown Prince Sheikh Mohamed bin Zayed to name two streets in the capital after two prominent figures in UAE history, Saif Ghobash and Khalifa Al Mubarak, both of whom died in the service of the state. That was a right and proper decision to take. It’s a way of ensuring that they remain a visible part of our history.

It was not, however, entangled with commerce and marketing. The use of the name is not intended to serve any economic objective.

It is my feeling that, where commerce is concerned, care needs to be taken in the use of the names of public figures, even in cases where they have given their explicit consent. Then again, given that I rarely buy and never use perfume, I’m hardly that particular product’s target market.

Peter Hellyer is a consultant specialising in the UAE’s history and culture

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

'Peninsula'

Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra

Director: ​Yeon Sang-ho

Rating: 2/5

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

In numbers

Number of Chinese tourists coming to UAE in 2017 was... 1.3m

Alibaba’s new ‘Tech Town’  in Dubai is worth... $600m

China’s investment in the MIddle East in 2016 was... $29.5bn

The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn

Boost to the UAE economy of 5G connectivity will be... $269bn 

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

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

Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
RESULT

Liverpool 4 Southampton 0
Jota (2', 32')
Thiago (37')
Van Dijk (52')

Man of the match: Diogo Jota (Liverpool)

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.