Returning to New York after a season in Saudi Arabia, Nathan Deuel finds robotic Santas, cold curiosity and a struggle to explain.
It's late December, 2008, and my wife and I are on furlough from Islamic lands. Snow falls on New York as we roll up to a friend's building. Buzzers list dozens of names, from dozens of countries. The door snaps open and we hear the Christmas classic Jingle Bell Rock emanating from the belly of an animatronic Santa Claus.
It's a shock: We're just a few hours off the plane from Riyadh, where music is effectively banned. There's no Christmas there, and certainly no animatronic Santas.Representing as it does the human form (in Saudi, forbidden), Christianity (very forbidden), and celebration that doesn't glorify God (also forbidden), this hip-swivelling elf is a bracing reminder that we're temporarily free from life under Saudi's implacable rules.
But with our visit just begun, the bigger surprise in store for us is that our own friends in America will, in their way, be nearly as uncompromising.
The next night, over a barbecue dinner at a music- and art-filled apartment, old friends marvel at how far we've travelled. All the way from the last forbidden kingdom, where they practice the most intense strain of Islam, where booze is outlawed, where women can't drive. The usual shorthand.
I steel myself to honour new Saudi friends by pushing talk beyond gloss and stereotype. I speak with feeling about life so close to Mecca, about the emphasis on family and tradition and religion.
"It sounds like the opposite of everything I care about," a friend says. I clench my teeth.
Staring down my meal of forbidden meat, beans, and beer, I begin with the corny, first-order language of tolerance: I tell him that, as unfamiliar as Saudi may sound, there's still a lot we can learn from each other. I steady my glass. Maybe you'll never experience life in Saudi or among its neighbours, I say, but their claim to good living is just as heartfelt as ours.
Then comes their opening salvo: So why must women still cover up? With lips kissed by barbecue sauce, my wife and I rally our response: Some see the abaya and other such coverings as a means to be unjudged by physical appearance. Some in Saudi (and in Turkey, Indonesia, Brooklyn) tell us it's an empowering convention, that donning the fabric is a way to honour generations of women who've done the same.
Our friends are unmoved in finding the practice offensive. The reaction from one of them, half-eaten pork rib in hand: "Don't they see they're kidding themselves?"
My wife and I hang our heads.
After the plates are cleared, talk settles queasily on the matter of public beheadings. On the fact that murderers, drug dealers, and certain sex offenders are drugged and dragged to a public square in downtown Riyadh, where a burly professional commands a scimitar. Kelly and I report honestly what we've heard: People clamour to watch the ceremony - and when non-Saudis are present, they're sometimes pushed to the front. Is this pride? I'm not sure, I say. Is it anger at disingenuous gawking? Also possible, I say.
The friend who says he'll never visit Saudi says, "I'd go see one. How could you not?"
His wife is aghast. "What good could possibly come from that?" She regards us all unhappily.
For a minute, the room is hot and too small. There's accusation and judgment even in considering Saudi, regardless of whether any of us has actually seen the blade fall.
But I'm not ready to stop. I explain that we're not there to change their lives. We're there to observe, to bring back data, to ease misunderstanding in both directions. (Saudis can't fathom American divorce rates and hate the idea of elders in nursing homes.)
The topic settles. With Barack Obama's change train barrelling toward Washington, talk soon veers to our country - and the headlines reporting that a certain subset of Americans is suddenly calling for Obama's head.
Why? The friend horrified by executions says it's because the president-elect has invited a fundamentalist to speak at the inauguration.
We're on the same theme, different religion. The so-called fundamentalist is Rick Warren, the Christian megachurch leader and author of best-selling book The Purpose Driven Life. Earlier this month, to the shock of certain Obama followers, Warren compared gay marriage to incest.
All of a sudden I'm rallying again. It gets us nowhere to dismiss Warren, I say, my voice rising. Or if you must take the hard line, you should at least be inspired and challenged by Obama's effort to invite Warren and his followers - disagreeable as they might seem because of their belief.
How much easier would it be to snub, to end the conversation! But when Obama said he'd reach across the aisle, that he'd ignore partisan differences, he actually meant it. Certain people heard him say such a thing. Certain people were excited he said such a thing. They donated money and volunteered time.
I continue, pulse quickening: The amazing thing, I say - beyond that fact that Obama is actually keeping his word - is how hard it is not to feel uncomfortable, even for those who would otherwise pride themselves on professed tolerance. What Obama's done - giving a figure like Warren a place on his stage - wasn't easy, I say.
The room is quiet. My upper lip is sweating.
In my mind, I'm back in the lobby of that New York building where I first saw the swivelling Claus. My wife and I are standing there, eyes and ears buzzing from the cold and the culture shock. Our large-hearted friend who lives in the building comes to greet us. A Catholic engaged to a Jew from Long Island, he is uncharacteristically emotional: "Why just Christmas?" he says angrily, pointing at all the Christmas decorations in his lobby. "Don't they realise how many different kinds of people live in this building?"
It's a small question - Why exclude? - but also a deceptively powerful one. The basics of pluralism are still the basics, as vexing as ever.
Back at dinner, I sit there sputtering, beginning to realise how much more work there is to do - at home and abroad, on the largest stages and in the most intimate of dining rooms. And I begin to see a strange logic in pushing bystanders to the front. Maybe that's what people like Obama are doing: pushing us all to the front. Because openness doesn't mean much unless we get close enough to witness the depth of our differences. But for now, as dinner unwinds, my wife and I let discussion move to happier talk.
Nathan Deuel, a former deputy editor at Rolling Stone, is at work on a book about walking from New York to New Orleans.
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
Brief scores:
Barcelona 3
Pique 38', Messi 51 (pen), Suarez 82'
Rayo Vallecano 1
De Tomas Gomez 24'
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UAE currency: the story behind the money in your pockets
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
Set-jetting on the Emerald Isle
Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)
MATCH INFO
Azerbaijan 0
Wales 2 (Moore 10', Wilson 34')
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SERIE A FIXTURES
Friday Sassuolo v Benevento (Kick-off 11.45pm)
Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)
Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
more from Janine di Giovanni
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The specs: 2018 Ducati SuperSport S
Price, base / as tested: Dh74,900 / Dh85,900
Engine: 937cc
Transmission: Six-speed gearbox
Power: 110hp @ 9,000rpm
Torque: 93Nm @ 6,500rpm
Fuel economy, combined: 5.9L / 100km
ESSENTIALS
The flights
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.
Monster
Directed by: Anthony Mandler
Starring: Kelvin Harrison Jr., John David Washington
3/5
Frankenstein in Baghdad
Ahmed Saadawi
Penguin Press
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Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
Padmaavat
Director: Sanjay Leela Bhansali
Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh
3.5/5
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).