'Qamar': Arabic word for moon invokes beauty and beyond

The Arabic word for moon can be a blushing compliment just as much as it can denote an empty promise or an impossible request.

The Moon, in Arabic, is qamar. The word is also used as a name. Although it's a bit dated, to say someone is like the Moon — mitl al qamar — is to say they are exceptionally beautiful.

Another variation of this is qamar arbaatash, a reference to the 14th day of the lunar month, the day of the full moon (badr). The crescent, meanwhile, is hilal. Hilal mutazayid is a waxing crescent. Hilal akhir asshahr is a waning one. Alahdub almutazayid is a waxing gibbous moon. Alahdub almutanaqis is a waning gibbous. The Moon at the first quarter can be referred to as al tarbea al awwal, whereas al tarbea al thani is in its second quarter.

On that note, the lunar month is asshar al qamari. In plural that would be, asshuhoor alqamariyya. Alsine alqamariyya is the lunar year.

In dual form, al qamaraanm is a way to refer to the Sun (al shams) and the Moon. Al qamar is also the 54th chapter of the Quran.

Qamar sinaai, literally translating to artificial moon, means satellite.

Qamar al din is an apricot fruit leather that’s made into a nectar beverage that is traditionally most consumed during the holy month of Ramadan.

To say someone is asking for the Moon — aam titlob al qamar — is to say they are asking for the impossible. To say they promised the Moon — waaada bilqamar — is to say they promised something they are unable to fulfil.

If someone has aadat al qamar, or the habits of the Moon, it means they’re usually asleep during the day and out at night.

The Moon has a prevalent place in Arabic music.

Fairuz, in particular, has a handful of songs that make use of the Moon’s symbolism, including Balleghouhou Ya Qamarou (Let him know, oh Moon) and Ya Qamar Ala Daretna (Oh Moon, on our house).

Melhem Barakat also has a song titled Amarein (Two moons). Amr Diab’s 1999 hit album and song are also titled the same.

One of Mahmoud Darwish’s most famous lines of poetry puts into question the Moon’s beauty, saying: Larubbama al qamar laysa jameelan illa liannahu baaeed. “Maybe the Moon isn’t beautiful but maybe only distant.”

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Fuel economy, combined 14.1L / 100km

Main report

Ten years on, the UAE's stateless people reflect on how life has improved and on the challenges ahead

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The most expensive investment mistake you will ever make

When is the best time to start saving in a pension? The answer is simple – at the earliest possible moment. The first pound, euro, dollar or dirham you invest is the most valuable, as it has so much longer to grow in value. If you start in your twenties, it could be invested for 40 years or more, which means you have decades for compound interest to work its magic.

“You get growth upon growth upon growth, followed by more growth. The earlier you start the process, the more it will all roll up,” says Chris Davies, chartered financial planner at The Fry Group in Dubai.

This table shows how much you would have in your pension at age 65, depending on when you start and how much you pay in (it assumes your investments grow 7 per cent a year after charges and you have no other savings).

Age	$250 a month	$500 a month	$1,000 a month
25	$640,829	$1,281,657	$2,563,315
35	$303,219	$606,439	$1,212,877
45	$131,596	$263,191	$526,382
55	$44,351	$88,702	$177,403

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 BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

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