Bojan Krkic, left, of Barcelona fights for the ball with Pepe of Real Madrid in a 5-0 rout by Barcelona. A reader claims that Barcelona are invincible and Madrid must now resort to defence and counter-strikes.
Bojan Krkic, left, of Barcelona fights for the ball with Pepe of Real Madrid in a 5-0 rout by Barcelona. A reader claims that Barcelona are invincible and Madrid must now resort to defence and counter-strikes.
Bojan Krkic, left, of Barcelona fights for the ball with Pepe of Real Madrid in a 5-0 rout by Barcelona. A reader claims that Barcelona are invincible and Madrid must now resort to defence and counter-strikes.
Bojan Krkic, left, of Barcelona fights for the ball with Pepe of Real Madrid in a 5-0 rout by Barcelona. A reader claims that Barcelona are invincible and Madrid must now resort to defence and counter

Imposter shows US desperation in Afghanistan


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The compellingly interesting story of Mullah Mansour, an impostor from Afghanistan who pretended to lead the Taliban side in talks with the Afghan government, has by now caught world media attention (MI6 agents paid Taliban impostor thousands: reports, November 26).

One can really take pity on the modern warlords who operate the war machine against the Taliban insurgents in Afghanistan in that with all their highly sophisticated state-of-the-art gadgets in their possession, they could not recognise a person pretending to be the number two in the Taliban's rank just behind Mullah Omar. Mullah Mansour was reportedly handed good pocket money for helping the US and its allies find a short cut for their exit.

Why are they in a hurry to leave Afghanistan? The US, under the leadership of the president, Barack Obama, just completed a troops surge only some months ago, aiming at a sweeping victory over the Taliban. Have they achieved their war goals?

Is the world now fully free from the threat of Muslim extremists when they see a Somali teenager in their own backyard hell bent-to set off a vehicle laden with explosives at a Christmas tree ceremony?

When the battle fatigue is clearly visible on American faces, we would see a broad grin on the face of their arch-rival, Iran, which emerged victorious from two vicious wars waged by the US and its allies to cause the fall of two hostile regimes, the Taliban and Saddam Hussein in Iran's neighbourhood.

The military adventure undertaken by the US and its allies unilaterally has only taken a heavy toll on the exchequer in their countries and burdened their citizens, who are still reeling from the desperate financial crisis.

Abdul Lateef Koladikkal, Abu Dhabi

Mawaqif is not parking solution

With the introduction of Mawaqif in my area I am being held prisoner in my own home and risking my own safety. By 6pm all the spaces that are deemed authorised are full. I took the risk of accepting an invitation last night. When I returned home, I drove around my area for a half hour looking for a spot. With my only option of authorised parking being a 20 minute walk and being a female on my own, I felt unsafe risking the solo journey home on foot. I had no reasonable choice but to park illegally close to my apartment. I had a full day parking ticket displayed on my window. I woke up this morning to a Dh500 fine.

Mawaqif has imposed hefty fines yet has offered no alternative or solution. There is currently no mass transit system in Abu Dhabi, buses are not reliable and taxis are scarce. Surely the sensible answer would have been to construct multi-storey car parks before implementing a paid parking scheme.

My alternative is to move, but of course I am tied into a lease that demands one annual payment. I am stuck in a situation whereby I can't afford to leave but I can't afford to stay either.

MJ King, Abu Dhabi

Qatar dared and they won

"Who dares wins" has been a popular motto of Special Forces around the world. I think it now may have another adherent. Qatar dared and Qatar won. Bravo!

I am pleased to eat my words A Double D'oh Award for Fifa Bid (November 19) and congratulate Qatar for winning the bid to host the 2022 Fifa World Cup.

Mabrook ya Qatar!

Mohamed Kanoo, Abu Dhabi

Enlist ISPs in fight against piracy

The business article Piracy net could also catch the innocent (December 1) reported on tough new regulations being considered in the US to combat internet piracy. Technology researcher Mike McGuire's analogy - "Getting internet service providers [ISPs] to become active in tracking internet traffic is like trying to sue the phone company if you receive obscene phone calls." - is incorrect.

The intention is not to sue the ISPs but to solicit their cooperation to get the information required to investigate criminal activity.

A better analogy is police accessing phone records when investigating a crime. In this case, the police aren't after the telecoms, they're looking for information. That's what is being asked of the ISPs in the fight against piracy.

Amy Terrill, Abu Dhabi

Barcelona shows it's unbeatable

In reference to the sports article Barcelona rout Real Madrid 5-0 (November 30), it was the game of a lifetime, magnificent, amazing - nobody was expecting that. Nobody can play Barca in an open game.

If you want to beat Barca, you have to play defence and counter strike. You have to act like Hercules while being small on the pitch.

BB, Abu Dhabi

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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Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches