In a mirrored studio in Washington, Fairuz Foty queues an Arabic song on her mobile phone and quickly leaps to join the other women lined up for their weekly dabke practice.
The dancers, dressed in black and with checkered keffiyehs wrapped around their waists, jump and stomp their feet in unison to the upbeat rhythm of the song.
Ms Foty, 33, is the founder of the all-female Malikat Al Dabke – Arabic for “queens of dabke”, which is a traditional folk dance popular in Palestine, Lebanon, Syria, Jordan and Iraq.
They say they are the first all-female dabke troop in the DMV, the acronym for the Washington, Maryland and Virginia region.
Using line and circle dancing and occasionally solos, too, dabke consists of synchronised footwork and the dramatic stomping of feet.
Often the dance is led by a laweeh, who directs the group and twirls beads, a scarf or a sword, before breaking out into an improvised solo.
Few agree on the exact origins of the dance and there is surprisingly little literature documenting the regional and stylistic dabke variations, let alone the names of the different moves.
But despite the mystery surrounding the ancient dance, dabke, which was once a mainstay in rural weddings and celebrations, is gaining popularity thanks to social media and young people who are eager to hang on to their ancestral identity.
Many troupes in the US and elsewhere in the world are all male, and those that are mixed, Ms Foty says, often have men leading the dance and making most of the decisions about the choreography.
“The inspiration was to create a safe space to explore Arabic dance,” Ms Foty, who is Palestinian and Egyptian, tells The National.
In co-ed groups, she adds, she often felt like, despite having the most experience, she was pushed “to the back of the line”.
“Being in an all-female troupe, we all choreograph together and we're all trying to highlight one another,” Ms Foty who is also an opera singer, says.
“There's really no hierarchy.
“And it became a hit because many other Arab American women in particular were feeling a similar sentiment.”
Dabke usually begin with a slower beat and dancers move together. As the music speeds up, the choreography changes, and the dancers form a line or a circle, or spread apart as the footwork gets faster.
So far, Malikat Al Dabke have performed at cultural events, festivals and private parties. They have six dancers in the troupe and are hoping to add more members later in the year.
Sonia Abdulbaki, a member of the group, says unlike belly dancing – the sensual dance that is generally performed by female dancers in the Middle East – dabke feels “masculine” to her.
“Because of all the stomping, it can be militant in terms of the lines, the synchronicity, the marching and having someone at the front leading,” Ms Abdulbaki, 34, who works full time as a user experience designer, tells The National.
“Not that it means only men can do it.
“There's just high energy to it and a lot of stomping which makes me think that it's masculine.”
Ms Abdulbaki, who was born in the US but lived in Lebanon as a child, said being part of the group is deeply meaningful to her, after years of feeling disconnected from her ancestral culture.
“Dabke has always been a passion of mine and I was really excited to join, especially knowing that it was going to be an all women's group,” she says.
Feryal Elorr, another member of the group, has been doing research on the origins of dabke, its diversity and its variations. She is also starting what she says is the long process of categorising the different movements and their names.
The absence of written documentation puts the ancient dance at risk of being appropriated by other dances or cultures, she says, which could erase it.
“I love learning dabke and learning the dance moves, but I'm always thinking about the things around it as well, I'm always thinking about the history, the clothing, the tradition, what it means to us,” Ms Elorr, 33, says.
But equally important to preserving the dance, she says, is embracing that change is an inherent and positive part of life.
“The traditional dabke is beautiful, because it's the origin and where it came from, and then fusion is also beautiful, because it's where we are now,” she tells The National.
“It's showing our identity, who we are right now, and giving us paths to who we want to be, to express who we want to be in the future.”
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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
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”