Twenty-three is the number of times Noorhan Sami, a 13-year-old Egyptian schoolgirl living in Dubai, has read the four books that make up the Twilight saga, a series of vampire romance novels by the American author Stephenie Meyer.
The novels tell of Isabella, a young girl from Arizona, and her love for Edward, a vampire.
Her parents "thought I was obsessed, more like addicted, and they were a bit angry because I wasn't really focusing on my studies, but it was fine," Noorhan said.
"The story is compelling, it's intriguing and fun, and it's full of life. It has a mixture of romance, suspense. Edward is old-fashioned, and the way he speaks and her reactions [to him], it's all very attractive. And it's full of vampires too."
Her obsession with Twilight does not mean she has no time for more powerful literary works, however.
"I like Pride and Prejudice. It's Jane Austen's best book. And I have Wuthering Heights, but it's a bit hard to read," she said.
On the one hand, her parents were happy she took up reading as a hobby, but on the other they wanted her to consider Arabic books.
"My dad always tells me I have to read Arabic ... but I don't know about reading Arabic; it just doesn't cut it for me," she said. "My dad told me a couple of days ago that there's this writer who wrote this book that's really hard to understand for young adults, and he said 'I worked hard to write this book so you should work hard to understand it'. And that's plain annoying."
She added: "Personally, I like reading English books because it has an element we don't have. All this suspense and everything, and even though it's fiction, the way they write, it's very compelling. It's nice."
"The problem is that they don't like the Arabic language," said Dr Sami Mamoun, Noorhan's father, a dentist. "The Arabic teacher is not good. All studies are in English. They hate Arabic."
Noorhan said she sometimes wished she were non-Arab so she could take the easier Arabic classes in school, as she felt her curriculum was too difficult for her age.
Her mother, Dr Iman el-Sayed, a dermatologist, said she felt the school had a role in making Arabic more popular.
"I've spoken to the school before that our role is to try and make Arabic more appealing to them because it's our mother tongue," she said. We need to be proud of our language, and it's also OK to know other languages."
Authors also shared the blame, Dr Mamoun said.
"Arab authors don't understand teenagers. They don't understand the changes around us. So the children turn to English," he said.
This meant that an Arabic book he brought home from Egypt about the Prophet Mohammed's companions sat unread by his children.
"I wish they'd read Arabic the same as English," said Dr el-Sayed.
"The same? I wish they'd just read one out of 10 in Arabic," Dr Mamoun replied.
The parents said they were happy their daughter was being exposed to other cultures, but they sought to monitor the material she reads. Dr el-Sayed visits the bookstore with Noorhan and flips through books that she wants to buy for up to an hour to see whether they feature dating or other inappropriate things.
"I think it's kind of annoying but it's for my own good," said Noorhan.
"She understands, and I try to inform her that these things are not part of our religion or society," said Dr el-Sayed.
Dr Mamoun, a long-time reader of Arabic literature, acknowledged that the realities portrayed in Arabic classics, like those by Naguib Mahfouz, may be antiquated. But "if publishers go through our heritage, they will find many beautiful things and wonderful stories."
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
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
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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
Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now
RACE CARD
6.30pm Maiden (TB) Dh82.500 (Dirt) 1,400m
7.05pm Handicap (TB) Dh87,500 (D) 1,400m
7.40pm Handicap (TB) Dh92,500 (Turf) 2,410m
8.15pm Handicap (TB) Dh105,000 (D) 1,900m
8.50pm UAE 2000 Guineas Trial (TB) Conditions Dh183,650 (D) 1,600m
9.25pm Dubai Trophy (TB) Conditions Dh183,650 (T) 1,200m
10pm Handicap (TB) Dh102,500 (T) 1,400m
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
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Calls
Directed by: Fede Alvarez
Starring: Pedro Pascal, Karen Gillian, Aaron Taylor-Johnson
4/5