The watch gazing up from Sara’s wrist costs as much as a modest two-bedroom apartment. The diamonds encrusting the bezel each have their own story to tell. One came from a mine in Sierra Leone via Antwerp; another started life in the Congo. Each of the 120 stones boasts 58 facets, and to Sara’s ear, each facet of each diamond was seductively whispering: “Buy me.”
The company responsible for this bejewelled masterpiece had been in business for more than two centuries. This wasn’t just a wristwatch, this was history, science and geography elegantly written in rose gold.
Sara couldn’t resist. “I’m worth it,” she told herself. “I deserve it, I work hard.”
“Should I gift wrap it ma’am?” asked the salesperson. “No, I will wear it home,” Sara beamed, luxuriating in the high of the buy.
Shopping makes the world go around. After the terrorist attacks of September 11, 2001, President George W Bush famously urged Americans to go shopping. The global economy is reliant on consumerism, and those who study consumer behaviour have helped perfect the science of in-store seduction. Even Sigmund Freud, the father of psychoanalysis, fell victim to the call of consumables. As a student, Freud’s compulsive book-buying is said to have led to him running up a debt that he had no means to settle, much to his father’s annoyance.
Of course, with the world’s largest mall, and one of the world’s highest per capita retail outlet densities, the UAE is a great location to explore consumer misbehaviour and the psychopathology of shopping.
The most commonly discussed issue in this field is the idea of shopping addiction, more formally termed compulsive buying disorder (CBD). It is one of those “almost disorders”, a little like “internet addiction”. Everyone agrees the behaviour can be problematic, but there is no clear consensus on exactly how to define it – is it an addiction, an issue of impulse control or a mood disorder? Also, how much is too much, how compulsive is too compulsive?
Researchers have developed a simple set of questions that aim to capture the key aspects of the problem. This assessment is known as the Compulsive Buying Scale, and a score of over 42.2 is indicative of problematic shopping. For example, people are asked whether they shop as “a way of facing the stress of my daily life and relaxing”, and whether they buy things that they do not show to anybody “for fear of being perceived as irrational” in their buying behaviour. To the best of my knowledge no researchers in the UAE have administered this assessment. I wonder what percentage of the population would score above 42.2.
Among the most common acquisitions made by people experiencing CBD are clothes, shoes and cosmetics. It’s hardly surprising then, that about 80 per cent of those experiencing CBD are women. However, this may reflect a greater willingness on the part of women to discuss such issues. Generally speaking, CBD escalates and tends to attract everyone’s attention once it begins to lead to unpaid debts.
This reminds me of a short public-information film I recently saw at a cinema in Abu Dhabi. It showed a middle-aged man being visited in prison by his tearful wife and children. Through a series of flashbacks we see how our tragic hero ultimately lost his liberty for non-payment of debts. First we see him buying expensive gifts for his young children, then a fancy sports car for his older son and, finally – the straw that broke the camel’s back – an expensive jewel-encrusted watch for his beloved wife.
Perhaps in more collectivist societies, as opposed to individualistic ones, CBD also takes on the form of compulsive gift giving – that is, buying for loved ones in addition to oneself. Given the growing concern over indebtedness, it would seem like a good idea to look more closely at the issue of consumer misbehaviours in the UAE context.
Justin Thomas is an associate professor of psychology at Zayed University and author of Psychological Well-Being in the Gulf States
On Twitter: @DrJustinThomas
RESULTS
Bantamweight:
Zia Mashwani (PAK) bt Chris Corton (PHI)
Super lightweight:
Flavio Serafin (BRA) bt Mohammad Al Khatib (JOR)
Super lightweight:
Dwight Brooks (USA) bt Alex Nacfur (BRA)
Bantamweight:
Tariq Ismail (CAN) bt Jalal Al Daaja (JOR)
Featherweight:
Abdullatip Magomedov (RUS) bt Sulaiman Al Modhyan (KUW)
Middleweight:
Mohammad Fakhreddine (LEB) bt Christofer Silva (BRA)
Middleweight:
Rustam Chsiev (RUS) bt Tarek Suleiman (SYR)
Welterweight:
Khamzat Chimaev (SWE) bt Mzwandile Hlongwa (RSA)
Lightweight:
Alex Martinez (CAN) bt Anas Siraj Mounir (MAR)
Welterweight:
Jarrah Al Selawi (JOR) bt Abdoul Abdouraguimov (FRA)
MATCH INFO
Manchester City 1 (Gundogan 56')
Shakhtar Donetsk 1 (Solomon 69')
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
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
The five pillars of Islam
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
F1 line ups in 2018
Mercedes-GP Lewis Hamilton and Valtteri Bottas; Ferrari Sebastian Vettel and Kimi Raikkonen; Red Bull Daniel Ricciardo and Max Verstappen; Force India Esteban Ocon and Sergio Perez; Renault Nico Hülkenberg and Carlos Sainz Jr; Williams Lance Stroll and Felipe Massa / Robert Kubica / Paul di Resta; McLaren Fernando Alonso and Stoffel Vandoorne; Toro Rosso TBA; Haas F1 Romain Grosjean and Kevin Magnussen; Sauber TBA
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
Countdown to Zero exhibition will show how disease can be beaten
Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a month before Reaching the Last Mile.
Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Race%20card
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