Whether you are submerged in the Indian Ocean, staring out at the North Atlantic seabed or dining alongside an aquarium in Bali, underwater restaurants offer some of the most fascinating views in the world.
Here are some of the best:
Ithaa Undersea Restaurant, Conrad Maldives Rangali Island, Maldives
Conrad Maldives Rangali Island was the first resort in the world to offer an all-glass underwater restaurant. Ithaa is located five metres below sea level and offers coral garden views, as well as impromptu visits from a range of Indian Ocean marine life.
Set lunch and dinner menus feature local flavours combined with western influences, and the restaurant is open for midmorning cocktails. The space can be reserved for private dining, weddings and special occasions.
For those who develop a taste for the underwater life, the resort is also home to The Muraka, a luxurious two-level residence with a master bedroom submerged below sea level.
Only Blu, Maldives
The latest underwater restaurant to open in the Maldives is also the largest in the archipelago. Unveiled in June, Only Blu is accessed via a wooden jetty that sits between the two island resorts of Oblu Select Lobigili and Oblu Xperience Ailafushi.
It is located 6.8 metres below the surface and features an open kitchen and, as the name suggests, a predominantly blue interior. Covering 190 square metres, with 46 seats, the restaurant’s horseshoe-shaped design ensures that every table has its own window view of the coral reef.
Highlights from the menu include panko and sesame crusted tofu served with enoki mushroom, scallion and tossed greens; Maldivian yellowfin tuna poke served with Peruvian avocado, Spanish onion, mango and edamame; and guinea fowl ballotine served with foie gras and wild mushroom emulsion.
Under, Lindesnes, Norway
Half-sunken under the sea in Norway’s Lindesnes, Under offers a rare opportunity to witness the marine ecosystem of the North Atlantic Ocean at work. Offering a panoramic view of the seabed through massive acrylic windows, the restaurant combines dramatic architecture, marine research and gastronomy.
A stark rectangle tilted on its axis, the structure will, over time, become part of its marine environment, as the roughness of its concrete shell acts as an artificial reef. Lindesnes is known for its intense weather, which move from calm to stormy several times a day, offering a constantly evolving backdrop for diners who trek to this remote corner of the country. There is one set menu served each day, carefully crafted using the produce of the season.
Ossiano, Atlantis, The Palm, Dubai
Located in Atlantis, The Palm. and seating 50 guests, Ossiano takes diners 10 metres down to the bottom of one of the world’s largest aquariums.
The menu aims to similarly transport guests. Chef Gregoire Berger has launched a nine to 11-step tasting menu guided by his respect for seasonality, terroir and sea foraging. All ingredients are sustainably sourced from the oceans or within 50 kilometres of a coastline. From a delicate whelk shell served on a bed of sand and filled with umami dashi, to Brittany brown crab, fragrant kari gosse and bouillabaisse essence, dishes also highlight Berger’s love of telling stories through food.
Ristorante L’Olivo at Al Mahara, Dubai
Chef Andrea Migliaccio of Capri’s Ristorante L’Olivo, which has two Michelin stars, is responsible for the menu at Burj Al Arab’s Ristorante L’Olivo at Al Mahara. Promising authentic Mediterranean flavours, the menu features assorted raw fish dishes, tartares and grilled scallops, as well as pasta dishes, lobster, black cod and other seafood mains.
All are served in an underwater setting, courtesy of an enormous coral and fish-filled wall-to-ceiling aquarium.
Cargo Hold, Durban, South Africa
Located within Ushaka Marine World in Durban, South Africa, Cargo Hold presents an opportunity to dine with sharks. Set within the stern of the marine park’s Phantom Ship, with views into the shark tank, the restaurant offers dishes from around the world, including freshly shucked oysters, mussels and honey ginger panko prawns.
Ushaka is home to the largest aquarium in the Southern Hemisphere, with underground viewing galleries that extend 500 metres through a series of four recreated shipwrecks.
Koral, Apurva Kempinski Bali, Indonesia
An aquarium is also the focal point of Koral at the Apurva Kempinski Bali, which was named the world’s most “picture-perfect restaurant” in the 2021 TripAdvisor Traveller Awards.
The watery views are complemented by the restaurant’s ornate floor tiles, red clay brickwork and teakwood ceilings. Indonesian coastal flavours are served up by award-winning chef Andrea Astone, in set and degustation menus.
A soundtrack that captures the melodies of life below the waves completes the experience.
Nemo, Antalya, Turkey
A bar, lounge and restaurant in Antalya, Turkey, Nemo combines opulent interiors with aquarium views.
Named Turkey’s best hotel restaurant at the 2020 Culinary Awards, Nemo takes a more glitzy approach to aquarium dining, with a menu that draws inspiration from the sea and specialises in “modern Eurasian cuisine” tinged with Pan Asian influences. Innovative cocktails, sakes and a live DJ round off the experience.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
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
How to turn your property into a holiday home
- Ensure decoration and styling – and portal photography – quality is high to achieve maximum rates.
- Research equivalent Airbnb homes in your location to ensure competitiveness.
- Post on all relevant platforms to reach the widest audience; whether you let personally or via an agency know your potential guest profile – aiming for the wrong demographic may leave your property empty.
- Factor in costs when working out if holiday letting is beneficial. The annual DCTM fee runs from Dh370 for a one-bedroom flat to Dh1,200. Tourism tax is Dh10-15 per bedroom, per night.
- Check your management company has a physical office, a valid DTCM licence and is licencing your property and paying tourism taxes. For transparency, regularly view your booking calendar.
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Uefa Nations League: How it works
The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.
The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.
Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.
THE 12 BREAKAWAY CLUBS
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Arabian Gulf Cup FINAL
Al Nasr 2
(Negredo 1, Tozo 50)
Shabab Al Ahli 1
(Jaber 13)
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
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Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi
Yadoo’s House Restaurant & Cafe
For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.
Golden Dallah
For the cappuccino, luqaimat and aseeda.
Al Mrzab Restaurant
For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.
Al Derwaza
For the fish hubul, regag bread, biryani and special seafood soup.
The specs: 2017 Dodge Ram 1500 Laramie Longhorn
Price, base / as tested: Dhxxx
Engine: 5.7L V8
Transmission: Eight-speed automatic
Power: 395hp @ 5,600rpm
Torque: 556Nm @ 3,950rpm
Fuel economy, combined: 12.7L / 100km
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
