Choreographer Martha Graham, known as a pioneer of modern dance, has said that "dance is the hidden language of the soul". Her words suggest that it is a form of expression and storytelling that transcends culture, language and connects people through art.
Like all cultures around the word, this week’s Arabic Word of the Week, raqs, describes a rich and diverse tradition of dance in the region that is timeless and evolving.
Raqs is a noun made up of the three Arabic letters: rah, qaf and sad. It means dance and is derived from the verb raqsa which means to dance. Raqs is also used to define many forms of dance.
Raqs sharqi, which translates to oriental or eastern dance, describes the art of belly dancing. Raqs baladi describes the many forms of folk dance in the Arab world, often performed in rural areas. Raqs clasiki, which translates to classical dance, refers to any type of formal dance that includes structured choreography and movement and is more often performed on stage.
Raqs Arabi, which translates to Arabic dance, refers to any forms of dance – traditional or contemporary – that originate from the Arab region. Raqs al dabka, also known simply as dabka or dabke, is a popular traditional folk dance which has many different forms across the region, from the Kurdish people to the Levant and parts of the Gulf. There is also raqs al-samai, a form of traditional dance performed to a type of Arabic music called samai.
As a word, raqs can also be used in the context of choreography and musical pieces or even films that are intended for dancing or have dancing as a core component in their storytelling. The word for a dancer in Arabic, raqasa, is derived from the word raqs.
Perhaps the most famous forms of raqs is Raqs sharqi, the classic Egyptian style of belly dancing.
There have been many pioneering Egyptian belly dancers who not only popularised the art form into a grander scale in the region but also internationally. These dancers include Samia Gamal, Tahiya Karioka, Naima Akef and Soheir Zaki.
In the 1960s and 1980s it evolved thanks to dancers such as Nagwa Fouad, Fifi Abdou and Dina. These dancers were some of the first to perform with full orchestras on stage in front of a live audience and broadcast on television.
The basic dance form of raqis sharqi has not changed but continues to evolve, with many belly dancers known to have incorporated other forms of dance, such as ballet.
Over the years, many of the different forms of raqs that either originated in the Arab world or are associated with the region have intersected with each other and been influenced with other forms of dance and styles from around the globe.
An example of this is the Lebanese dance group The Mayyas who won season 17 of America's Got Talent. They are influenced by several dance forms, but mainly raqs sharqi.
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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
Women’s World T20, Asia Qualifier
UAE results
Beat China by 16 runs
Lost to Thailand by 10 wickets
Beat Nepal by five runs
Beat Hong Kong by eight wickets
Beat Malaysia by 34 runs
Standings (P, W, l, NR, points)
1. Thailand 5 4 0 1 9
2. UAE 5 4 1 0 8
3. Nepal 5 2 1 2 6
4. Hong Kong 5 2 2 1 5
5. Malaysia 5 1 4 0 2
6. China 5 0 5 0 0
Final
Thailand v UAE, Monday, 7am
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5