Birdwatchers from all over the world travel to Bhutan because of its diversity of wildlife. Getty Images
Birdwatchers from all over the world travel to Bhutan because of its diversity of wildlife. Getty Images
Birdwatchers from all over the world travel to Bhutan because of its diversity of wildlife. Getty Images
Birdwatchers from all over the world travel to Bhutan because of its diversity of wildlife. Getty Images

Birdwatching and bliss in beautiful Bhutan


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I am crawling on all fours on a bund between emerald paddy fields in Punakha valley, Bhutan. Ahead is the Mo Chhu river. Perched on hillsides all around are Buddhist nunneries and monasteries, their prayer flags bringing to mind a Matisse print. This is Bhutan: Carbon negative and a pioneer in sustainable tourism.

What I am after is neither Zen nor spiritual but a hoopoe, a stunning bird that is linked to wisdom in Farid ud-Din Attar’s wonderful poem, The Conference of the Birds.

Birders come from all over the world to Bhutan for its abundance of wildlife. This tiny country, about the size of Switzerland, contains 774 species. In comparison, neighbouring India – nearly 10 times the size – has just 1,200 species.

Punakha valley in Bhutan is famous for rice farming. Getty Images
Punakha valley in Bhutan is famous for rice farming. Getty Images

As a birder, I, too, come to Bhutan bearing a “target list” of the species I want to see. Bhutan softens me though – changes my approach. Perhaps it is the beauty of the landscape, or the warmth of the people that nudge me to stay present instead of chasing targets.

Punakha valley is the new “it” spot in Bhutan these days, thanks to the just-opened Punakha River Lodge from luxury safari operator andBeyond – the latest to join Amankora, Como Uma Paro and Six Senses Bhutan in this picturesque region, which is a favourite among international celebrities including Christian Louboutin and Diane von Furstenberg.

As someone who loves luxury spas as much as lapwings (river ones or otherwise), I view Bhutan’s approach to high-end tourism with sanguinity.

The recently opened andBeyond Punakha River Lodge in Bhutan. Photo: andBeyond
The recently opened andBeyond Punakha River Lodge in Bhutan. Photo: andBeyond

So here I am, on a six-day trip through the region, alternating dawn birding with day massages. In between, I want to taste fiddlehead ferns, the expensive matsutake mushrooms that Japanese love, and meet a few monks. Maybe also learn a little archery while discovering how Druk Yul, or the Land of the Thunder Dragon, thinks about happiness. But, wait, is happiness measurable? Is sustainable luxury tourism, well, sustainable? I am here to find out.

Last month, Bhutan halved its Sustainable Development Fee – a daily tourist tariff currently at $100 – in a bid to attract more tourists. The Himalayan kingdom also opened its 400-kilometre trans-Bhutan hiking trail. Clearly, its economy needs tourism. But can it do so while maintaining its pristine ecosystem and prized cultural values?

Dorji Dhradhul seems to think so. As director-general of Bhutan’s tourism department, he says Bhutan continues to prioritise a “high value, low volume” policy that seeks to attract “discerning and mindful travellers” who can get a “meaningful and enriching experience”. They lowered their tourist fees, he says, to boost their economy post Covid-19.

As locals leave, tourists are needed. Across the kingdom, there is anxiety over what the Observer Research Foundation calls “a massive exodus” of young Bhutanese, who are migrating to Canada, Australia and other countries. They leave for the usual reasons: More pay, better education, easier life.

As the national paper Kuensal says, jump-starting the economy is the need of the hour. This is tricky because Bhutan has, so far, been cautious about balancing economic growth with conserving the environment and preserving culture – ideas that seem quaint and old-fashioned compared to “tiger economies” such as China and Korea.

“Bhutan could have gone the way of China,” says James Low, general manager of Como Uma Paro, who has spent 16 years in the country. “They could have cut down all their trees and built superhighways. But they have chosen to conserve and preserve.”

Mo Chhu is a major river in Bhutan. Photo: Narayan Ramachandran
Mo Chhu is a major river in Bhutan. Photo: Narayan Ramachandran

Will that change? Tshering Lhaden, Bhutan’s only female executive chef, hopes not. She is a contrarian, having returned to Bhutan after years abroad to take the reins in the kitchens at the sprawling Como hotel. I meet her at the one-acre in-house garden where she is picking lettuce, kale and beans for the evening’s dinner.

She tells me about Bhutan’s “no-drama” cuisine based on fresh ingredients. “Chilli is a must,” she says, referring to Ema Datshi, the national dish made with green and red chillies and cheese. I ask her why she returned home. To inspire and be inspired, she says. “Even if I inspire 10 people [to stay back, to become a chef], that matters.”

Bhutan is inspiring in ways both obvious and insidious. It seeps into your consciousness. If myth is the smoke of history, as writer John Keay said, then Bhutan, with its stories of flying sorcerers, supine demonesses and tiger-riding monks, is rich in culture and community.

I see this at the Amankora Thimphu, where Bhutan’s sacred and spectacular chham dances are performed, containing mudras (gestures) and symbols that, we are told, will dispel negative energy, bring good fortune and awaken the Buddha nature that lies within each of us.

That’s asking a lot from a performance, but Bhutanese firmly believe that watching these sacred dances during the tshechus, or festivals, bestows blessings, similar to the hanging of a thangka painting – a traditional Buddhist artwork – on your hearth.

Chham dances are performed at the Amankora Thimphu. Photo: Narayan Ramachandran
Chham dances are performed at the Amankora Thimphu. Photo: Narayan Ramachandran

All the dances have a primeval theme: The subjugation of evil (spirits, demons and ghosts) by good (masters, gurus, saints and heroes). All of this makes sense when you live in a country laden with whispering forests, mysterious streams, snakes and other wildlife.

Consider the legend of the “divine mad monk” who chased a demoness and buried her under a stupa, which stands today outside the Chimi Lhakhang fertility temple. The supernatural blends seamlessly into life in Bhutan.

Death is dealt with peacefully. The past is ever-present and actions are weighed against future karma. I think of this as I climb up to Paro’s Taktsang, or Tiger’s Nest monastery, on day two. Clinging spectacularly to the side of a cliff, it is renowned. After three hours, we stumble up and enter the temple – as brooding and light-filled as the mountains outside.

Full and spent, in heart and body respectively, I sit cross-legged on the stone floor and contemplate the compassionate Buddha. What is my learning in this heavenly land, I wonder? After some time, the answer rises like a blooming lotus, both simple and specific to me and my preoccupations.

I came to Bhutan to amass bird species, stack up numbers, really. Sitting in silence, surrounded by beauty, the futility of this effort dawns on me. Instead of chasing happiness, why not take whatever this mountain kingdom gives me?

This peace extends throughout my trip. I do go birdwatching but try to stay in the moment, enraptured by the natural beauty all around.

I end up seeing 60 spectacular birds in six days without even trying. Very Zen. Very Bhutan.

HAEMOGLOBIN DISORDERS EXPLAINED

Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 258hp from 5,000-6,500rpm

Torque: 400Nm from 1,550-4,000rpm

Transmission: Eight-speed auto

Fuel consumption: 6.1L/100km

Price: from Dh362,500

On sale: now

Profile box

Founders: Michele Ferrario, Nino Ulsamer and Freddy Lim
Started: established in 2016 and launched in July 2017
Based: Singapore, with offices in the UAE, Malaysia, Hong Kong, Thailand
Sector: FinTech, wealth management
Initial investment: $500,000 in seed round 1 in 2016; $2.2m in seed round 2 in 2017; $5m in series A round in 2018; $12m in series B round in 2019; $16m in series C round in 2020 and $25m in series D round in 2021
Current staff: more than 160 employees
Stage: series D 
Investors: EightRoads Ventures, Square Peg Capital, Sequoia Capital India

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital

UAE currency: the story behind the money in your pockets
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

Dirham Stretcher tips for having a baby in the UAE

Selma Abdelhamid, the group's moderator, offers her guide to guide the cost of having a young family:

• Buy second hand stuff

 They grow so fast. Don't get a second hand car seat though, unless you 100 per cent know it's not expired and hasn't been in an accident.

• Get a health card and vaccinate your child for free at government health centres

 Ms Ma says she discovered this after spending thousands on vaccinations at private clinics.

• Join mum and baby coffee mornings provided by clinics, babysitting companies or nurseries.

Before joining baby classes ask for a free trial session. This way you will know if it's for you or not. You'll be surprised how great some classes are and how bad others are.

• Once baby is ready for solids, cook at home

Take the food with you in reusable pouches or jars. You'll save a fortune and you'll know exactly what you're feeding your child.

The permutations for UAE going to the 2018 World Cup finals

To qualify automatically

UAE must beat Iraq.

Australia must lose in Japan and at home to Thailand, with their losing margins and the UAE's winning margin over Iraq being enough to overturn a goal difference gap of eight.

Saudi Arabia must lose to Japan, with their losing margin and the UAE's winning margin over Iraq being enough to overturn a goal difference gap of eight.

 

To finish third and go into a play-off with the other third-placed AFC side for a chance to reach the inter-confederation play-off match

UAE must beat Iraq.

Saudi Arabia must lose to Japan, with their losing margin and the UAE's winning margin over Iraq being enough to overturn a goal difference gap of eight.

Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis

Alita: Battle Angel

Director: Robert Rodriguez

Stars: Rosa Salazar, Christoph Waltz, Keean Johnson

Four stars

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

THE SPECS

Engine: 4.4-litre V8

Transmission: eight-speed automatic

Power: 523hp

Torque: 750Nm

Price: Dh469,000

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The specs

The specs: 2019 Audi Q8
Price, base: Dh315,000
Engine: 3.0-litre turbocharged V6
Gearbox: Eight-speed automatic
Power: 340hp @ 3,500rpm
Torque: 500Nm @ 2,250rpm
Fuel economy, combined: 6.7L / 100km
 

Match info

Karnataka Tuskers 110-3

J Charles 35, M Pretorius 1-19, Z Khan 0-16

Deccan Gladiators 111-5 in 8.3 overs

K Pollard 45*, S Zadran 2-18

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BABYLON
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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

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MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Borussia Dortmund v Paderborn (11.30pm)

Saturday 

Bayer Leverkusen v SC Freiburg (6.30pm)

Werder Bremen v Schalke (6.30pm)

Union Berlin v Borussia Monchengladbach (6.30pm)

Eintracht Frankfurt v Wolfsburg (6.30pm)

Fortuna Dusseldof v  Bayern Munich (6.30pm)

RB Leipzig v Cologne (9.30pm)

Sunday

Augsburg v Hertha Berlin (6.30pm)

Hoffenheim v Mainz (9pm)

 

 

 

 

 

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Updated: October 26, 2023, 9:20 AM