There is a popular exercise in the philosophy of mindfulness where participants are asked to eat a bar of chocolate. Rather than chomping it down absent-mindedly, the idea is to savour the treat: to look at it carefully, take in the smell and think about how it tastes as it melts in the mouth.
Would this exercise be as effective with a piece of cheese or bread? Chocolate expert Jennifer Earle suggests not. “Chocolate is unique in nature,” she explains. “More than 400 different flavours can be found in it. And then there’s the fact that cocoa butter melts at body temperature. You don’t get that from anything else.”
This sensory overload explains why chocolate occupies such a special place in our hearts and minds – but we may have taken it for granted too long. As appetites for chocolate increase (particularly in the UAE, where sector growth is expected to increase at three times the global average rate in the next five years), demand for cocoa is increasing exponentially, leading to talk of a global shortage. With drought, disease and pests already making it difficult for farmers to turn a profit, the Ebola crisis in West Africa caused cocoa prices to rise 25 per cent last year and the world’s leading confectionery company, the Swiss-based Barry Callebaut, has predicted that annual demand will outstrip supply if trends continue until the year 2020.
The upshot is that chocolate is likely to become a far more expensive commodity than the daily treat it is now. According to Earle, who is a judge at the International Chocolate Awards and runs walking tours of London celebrating the foodstuff, that might not be a bad thing. “People don’t treat chocolate with the reverence it deserves,” she says. “It should be a luxury. If you eat a higher-quality product much more slowly, it’s far more satisfying than cheap chocolate, which can have a nasty aftertaste.”
This is a message that Qudsia Karim, a chocolatier whose business Cocosia opened its first shop in Dubai in 2013, is keen to promote in the UAE. “Chocolate is considered a luxury commodity in Europe and North America, but this is not the case in GCC countries, where it is just used or consumed as sweets,” she says.
Karim, a Pakistani-Canadian who trained in Canada, the United States, Switzerland, Germany and France, is attempting to draw the UAE market away from mass-produced, wrapped chocolates towards unwrapped, individually chosen creations for those with a more adventurous palate. Her globally influenced creations include Earl Grey, a tea-infused chocolate ganache; Oh Canada, a chocolate filled with maple syrup and topped with a pecan nut; and Schwyz, a Swiss-style raspberry gianduja with pistachio.
“Flavours are an important aspect of any good chocolate,” Karim says. “They should be in harmony, so as not to overpower the chocolate. European chocolates are more concentrated on infused herbs and fruits, to achieve a more pronounced taste in contrast to the Arabic palate, which is more flavoured to nuts or dates, with very little variance in taste. But any good chocolate has to be crisp, firm, smooth and silky in texture, and melt in the mouth.”
Inevitably, in a global market estimated to be worth US$98 billion (Dh3.6 trillion) by next year, not all chocolate is good. So as well as looking for the next salted caramel (a hugely popular flavour combination in recent years), brands that cater to connoisseurs are keen to set themselves apart by sourcing the best available cocoa.
At the Dubai tea room of Angelina Paris, for example, customers drink a carefully balanced blend of four varieties in its world-famous Chocolat L’Africain. “The chocolate that we use to manufacture this traditional beverage is composed of three cocoas from different origins – Niger, Ghana and Côte d’Ivoire – selected by us for their particular taste and bitterness,” explains the head pastry chef Sébastien Bauer. “They are assembled specifically for Angelina and have 60 per cent cocoa content. And we also add original cocoa beans from Papua New Guinea, which bring a smoky note to the hot chocolate.”
Chocolate is at the very heart of the Angelina brand, whose original Parisian tea room opened in 1903. For the friends and families who gather at The Dubai Mall store, chocolate is a pursuit in itself – the two most popular pastries are the éclair chocolat, a traditional choux pastry with a bitter chocolate-cream filling and dark chocolate icing, and the opera pastry, an almond biscuit soaked in coffee served with a crunchy praline and milk chocolate mousse.
Perhaps surprisingly, Angelina does not look for Fair Trade cocoa – a scheme that would seem at first glance to offer the industry’s best chance of sustainability as farmers struggle to stay in business. But Earle explains that Fair Trade may not be the most practical approach to growers’ problems. “Looking for a Fair Trade mark is usually better than buying an equivalent product that isn’t Fair Trade. But in practice, because of the long supply chains involved in chocolate production, farmers are being paid only a tiny fraction more for their cocoa, while the price to the consumer increases tenfold.”
Instead, some high-end manufacturers are going directly to growers and helping them to improve crop yields. One such company is Prestat, a British chocolatier that recently began selling its beautifully packaged products in Harvey Nichols Dubai. “Fair Trade is one of a number of ethical standards and it concentrates on paying a modest $200/tonne [Dh735] premium to the farmers for their cocoa [currently about 7 per cent above the market price],” says Bill Keeling, who owns the company along with his half-brother Nick Crean.
“Prestat’s projects pay an equivalent premium to farmers, but also focus on improving their yield. A reasonably managed cocoa farm can produce 400 per cent more cocoa than a poorly managed farm, so yield – rather than a premium – is integral to lifting farmers’ incomes. While paying a modest premium to farmers, the Fair Trade system unfortunately creates a large cost on the supply chain. One estimate is that the $200 per tonne premium paid to the farmer becomes a $16,000 [Dh 58,765] per tonne cost to the consumer, so Prestat prefers to undertake its own projects to avoid penalising the consumer in this manner.”
Keeling reveals that hampers are particularly popular in the Middle East, and Prestat offers bespoke hampers that can be delivered to your door. This is likely to be a popular option around Eid, when many local businesses report a 200 per cent rise in the sales of boxed chocolates. The Belgian brand Godiva also created a specially gift-wrapped box of truffles for UAE National Day last year, featuring red, green, white and black striped ribbon.
But the sheer number of luxury boutiques springing up around the country suggests that chocolate isn’t just for special occasions any more. The French artisanal chocolatier La Maison du Chocolat opened in The Dubai Mall in 2013, selling signature treats such as praline twig gourmandises and orangettes. Meanwhile, the Japanese brand Royce’ opened two stores in Dubai and one in Abu Dhabi last year. Its signature and most popular product is a ganache called Nama Chocolate.
It’s all good news for chocolate lovers, who are starting to realise that the only way they can continue to enjoy their favourite treat is to approach it more mindfully. “Buy the best you can afford, and look for references to where the cocoa has been sourced on the label,” advises Earle. “Not all companies are doing the right thing, but if they are they will generally refer to it on their packaging.”
Sustainability isn’t something that anyone with a chocolate craving wants to have to think about, but the bittersweet truth is that if we don’t, then high-quality, high-cocoa-content chocolate could become a luxury that few can afford to taste.
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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
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rob%20Marshall%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EHalle%20Bailey%2C%20Jonah%20Hauer-King%2C%20Melissa%20McCarthy%2C%20Javier%20Bardem%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
'The Last Days of Ptolemy Grey'
Rating: 3/5
Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro
Writers: Walter Mosley
Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins
RESULT
Manchester City 5 Swansea City 0
Man City: D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')
DUBAI%20BLING%3A%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ENetflix%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EKris%20Fade%2C%20Ebraheem%20Al%20Samadi%2C%20Zeina%20Khoury%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
INVESTMENT PLEDGES
Cartlow: $13.4m
Rabbitmart: $14m
Smileneo: $5.8m
Soum: $4m
imVentures: $100m
Plug and Play: $25m
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
TICKETS
For tickets for the two-day Maharlika Pilipinas Basketball League (MPBL) event, entitled Dubai Invasion 2019, on September 27 and 28 go to www.meraticket.com.
57%20Seconds
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Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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'Falling%20for%20Christmas'
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The%20specs
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MATCH INFO
Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')
Man of the match Son Heung-min (Tottenham)
Tenet
Director: Christopher Nolan
Stars: John David Washington, Robert Pattinson, Elizabeth Debicki, Dimple Kapadia, Michael Caine, Kenneth Branagh
Rating: 5/5
MATCH INFO
Everton 2 (Tosun 9', Doucoure 93')
Rotherham United 1 (Olosunde 56')
Man of the Match Olosunde (Rotherham)
THE%20HOLDOVERS
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What is graphene?
Graphene is extracted from graphite and is made up of pure carbon.
It is 200 times more resistant than steel and five times lighter than aluminum.
It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
RESULT
Brazil 2 Croatia 0
Brazil: Neymar (69'), Firmino (90' 3)
The language of diplomacy in 1853
Treaty of Peace in Perpetuity Agreed Upon by the Chiefs of the Arabian Coast on Behalf of Themselves, Their Heirs and Successors Under the Mediation of the Resident of the Persian Gulf, 1853
(This treaty gave the region the name “Trucial States”.)
We, whose seals are hereunto affixed, Sheikh Sultan bin Suggar, Chief of Rassool-Kheimah, Sheikh Saeed bin Tahnoon, Chief of Aboo Dhebbee, Sheikh Saeed bin Buyte, Chief of Debay, Sheikh Hamid bin Rashed, Chief of Ejman, Sheikh Abdoola bin Rashed, Chief of Umm-ool-Keiweyn, having experienced for a series of years the benefits and advantages resulting from a maritime truce contracted amongst ourselves under the mediation of the Resident in the Persian Gulf and renewed from time to time up to the present period, and being fully impressed, therefore, with a sense of evil consequence formerly arising, from the prosecution of our feuds at sea, whereby our subjects and dependants were prevented from carrying on the pearl fishery in security, and were exposed to interruption and molestation when passing on their lawful occasions, accordingly, we, as aforesaid have determined, for ourselves, our heirs and successors, to conclude together a lasting and inviolable peace from this time forth in perpetuity.
Taken from Britain and Saudi Arabia, 1925-1939: the Imperial Oasis, by Clive Leatherdale
UAE currency: the story behind the money in your pockets
SPECS
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PREMIER LEAGUE TABLE
1 Man City 26 20 3 3 63 17 63
2 Liverpool 25 17 6 2 64 20 57
3 Chelsea 25 14 8 3 49 18 50
4 Man Utd 26 13 7 6 44 34 46
----------------------------------------
5 West Ham 26 12 6 8 45 34 42
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6 Arsenal 23 13 3 7 36 26 42
7 Wolves 24 12 4 8 23 18 40
8 Tottenham 23 12 4 8 31 31 39
Company%20profile
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How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
RACECARD
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m
MEYDAN CARD
6.30pm Maiden Dh165,000 (Dirt) 1,600m
7.05pm Conditions Dh240,000 (D) 1,600m
7.40pm Handicap Dh190,000 (D) 2,000m
8.15pm Handicap Dh170,000 (D) 2,200m
8.50pm The Entisar Listed Dh265,000 (D) 2,000m
9.25pm The Garhoud Sprint Listed Dh265,000 (D) 1,200m
10pm Handicap Dh185,000 (D) 1,400m
The National selections
6.30pm Majestic Thunder
7.05pm Commanding
7.40pm Mark Of Approval
8.15pm Mulfit
8.50pm Gronkowski
9.25pm Walking Thunder
10pm Midnight Sands
