Universally, together is a word and concept that expresses unity, interconnectedness and shared experiences between people. From love to friendship, the idea of being together is profound and powerful.
In the Arabic language, the idea of togetherness also has sentimental value, perfectly illustrated in the words of Lebanese poet, philosopher and artist Khalil Gibran who said, “Love is living together and dying together.”
This week's Arabic word of the week is ma’an. While it can be translated as together in English, it encompasses a broader spectrum of meanings related to interconnectedness and unity.
Ma’an comes from the word ma’aa, which is made up of the two Arabic letters, meem and alif.
Ma’aa is a verb which means to melt or thaw out. It may seem strange that a word which means melting, in a sense something separating from itself, is the root for a word which means together. But there's more to the story.
Aside from to melt, ma'aa is also a word used as a way to combine different ideas in a sentence. Depending on the third letter added to ma’aa and the context of the sentence, the word becomes a combination of a preposition and a subordinating conjunction, which is then used to detail or explain either time or place.
This is where ma’an comes into play. By adding the Arabic letter noon to ma'aa, ma'an then means together and a number of other words.
In English, together and with are two separate words. However, due to Arabic’s unique linguistic make-up, ma’an can mean together, with and other words such as simultaneously, jointly, with each other, or with one another and more.
While in theory it's interesting that the same word can mean both melt and together, in Arabic those two concepts are not so black and white.
When something melts it comes together in a different way, a more malleable process, which is how the idea of being together in the context of relationships can be seen.
Another way to say together in Arabic is with the word saweyyan in classical Arabic or sawa in colloquial dialect.
However, saweyyan leans more towards expressing ideas of working with someone towards a goal or as a way to describe people being equal to one another.
Both words can be used interchangeably but ma’an is perhaps more thought of as a classical fous'ha word and sawa with its dialect variations is used more colloquially.
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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
Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Skoda Superb Specs
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