Bahr hade is a calm sea. Getty
Bahr hade is a calm sea. Getty
Bahr hade is a calm sea. Getty
Bahr hade is a calm sea. Getty

'Bahr': Arabic for 'sea' has a poetic lilt but can be treacherous and sardonic


Razmig Bedirian
  • English
  • Arabic

A calm sea is bahr hade. A sea with thrashing waves can be described as mad or bahr majnoon. The sea’s unpredictable nature has also given it a reputation for treachery in bahr elghadar.

Albihar alsabaa are the seven seas, an ancient expression used to signify the waters of the world.

The Mediterranean Sea is Al Bahr Al Abyad Al Mutawassit. The Red Sea is Al Bahr Al Ahmar. The Dead Sea is Al Bahr Al Mayyet.

Bahrain gets its name from the dual form of bahr, or two seas, referring to the waters east and west of the island. Aaali ilbihar is high waters.

A sailor is a bahar. Alquaat albahria are the naval forces.

A lake is a buhaira. Mowj il bahar is a wave in the sea. The lilt of the sea has also inspired Arabic poetry, as bahr also refers to specific poetic meters. There are a total of 16 buhur in classical Arabic poetry, each with a unique rhythmic structure.

A fun, and sardonic, way to tell someone to get lost is rooh ishrab min al baher, which literally translates as “go and drink from the sea".

The sea can also symbolise greed, especially in the expression balaa il baher, which translates as “he swallowed the sea".

A more palatable saying is ateeni haz u irmeeni bil bahr, which translates as “wish me luck and throw me to sea”. You can say it to people whose support you value, and can make you feel like you can do anything.

Iemol kheir u kibbo bilbahr is another good one. The expression literally translates as “do good and throw it out to sea”, and implies you shouldn't expect you'll be rewarded for doing good deeds and that the sea will return the favour.

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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters
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Updated: April 08, 2022, 6:02 PM