Billy Twelvetrees and his England teammates would love to get off to a fast start in the Six Nations.
Billy Twelvetrees and his England teammates would love to get off to a fast start in the Six Nations.
Billy Twelvetrees and his England teammates would love to get off to a fast start in the Six Nations.
Billy Twelvetrees and his England teammates would love to get off to a fast start in the Six Nations.

Six Nations Rugby: A winning start can go a long way


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There are few tournaments in the world in which momentum plays a greater role than the Six Nations, which starts Saturday.

In a competition that sees the Grand Slam, where all five opponents are defeated in one glorious sweep, as the ultimate aim it is understandable.

Alan Gaffney always used to say that you could not win a Grand Slam in the first week, only lose one. Given the Australian-born coach orchestrated Ireland's first clean sweep since 1948 in 2009 he should know.

And momentum can easily paper over the fault lines in teams, or even lift a squad out of rut.

Look at the performance of England and Ireland in last season's tournament.

England were the laughing stock of the rugby world after their antics at the 2011 World Cup in New Zealand. Martin Johnson, a former captain and talisman, had resigned as coach while Mike Tindall, the captain, had been caught in a bar with a woman that was not Zara Phillips, his newly married royal wife.

The team, which exited the tournament at the quarter-final stage, was underperforming and after Johnson resigned they were headed by an interim manager in Stuart Lancaster.

They subsequently finished second to Wales in last season's Six Nations and used that effort to swing on an ever increasing arc of improvement that culminated in November with a thrashing of New Zealand, the world's best team.

Wales also found redemption in the World Cup by winning the Grand Slam after suffering a painful defeat by Australia in the third place play-off.

Drawn to play Ireland in Dublin in the first round, the Welsh secured a thrilling 23-21 victory with a last-gasp penalty. The momentum generated from Leigh Halfpenny's final-minute penalty propelled Wales through the competition and on to glory.

Oh how they need a similar outcome in Cardiff on Saturday. Rob Howley's Wales are languishing on a run of seven consecutive defeats, their worst since 2003.

Scotland are in a similar situation, having seen Andy Robinson, their previous coach, resign after the catastrophic defeat to Tonga in the autumn.

Under the interim management of Scott Johnson, Scotland start out in London against England having won only one of their first round matches in the tournament since Italy were admitted in 2000.

Scotland's sole first-round success was against France, beating Les Bleus 20-16 at Murrayfield in 2006. Scotland went on to finish third that year with six points, their best effort in the new format.

It just goes to show that anything is possible if you win in the first round. It is make or break this weekend.

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Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

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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Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

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Funding: $40 million

Investor: Opportunity Venture (Asia)

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Stars: Jared Leto, Matt Smith, Adria Arjona

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We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

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Director: Rajkumar Hirani

Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani

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Rating: 4.5/5

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