Wouter Weylandt's death reminded us of the dangers of cycling as a sport.
Wouter Weylandt's death reminded us of the dangers of cycling as a sport.
Wouter Weylandt's death reminded us of the dangers of cycling as a sport.
Wouter Weylandt's death reminded us of the dangers of cycling as a sport.

The impermanence of it all, be it a sports career or life


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Outside our own circle of family and friends, the most jarring deaths are athletes'. We see these men and women who are stronger, faster, presumably healthier than us, and we transfer on to them an image of invulnerability.

The ultimate reminder of their mortality seems much harder to bear than, say, an entertainer's or a government leader's.

Recent days have delivered a bushel of obituaries from the sports universe, one after another. We said goodbye to athletes current and retired. Among the active, a few were closer to the dawn than the dusk of their careers. One was struck down in the throes of competition.

Besides their excellence with fun and games, the departed shared something else: most of them were much too young when they left us.

The first to fall had attained rarefied air for any athlete: identifiable by first name. In this case, half of his first name. Severiano "Seve" Ballesteros brought art and verve to the often staid world of golf.

Daring shot-making, particularly in the majors, endeared him to duffers on every continent, and he breathed life into the Ryder Cup as a high-risk, high-reward player and later as crafty coach of the Europeans. Brain cancer took his life at the age of 54 at his home in northern Spain.

Two days later, Wouter Weylandt, the Belgian cyclist, crashed during a high-speed descent at the Giro d'Italia, landed face-first and could not be saved. The accident harshly accentuated the dangers of the sport. Weylandt, 26, left behind his pregnant girlfriend.

The following afternoon, the rising thoroughbred jockey Michael Baze was found lifeless in his car on the backstretch at Churchill Downs just three days after the Kentucky Derby.

Baze, the youngest meet champion at Hollywood Park since Bill Shoemaker six decades ago, was coping with substance abuse issues. No foul play was suspected, pending autopsy reports. Baze, 24, is survived by several jockeys and trainers from his family tree.

That evening, Aaron Douglas attended a party in Florida. The American football player, the son of a former NFL player, was on the radar of pro scouts and ready to enrol at Alabama after transferring from Tennessee. Party-goers found Douglas unresponsive and called police. They were unable to revive him. Douglas was 21.

Hours later, in Puerto Rico, Robert "Tractor" Traylor, the veteran basketball player, was found dead of an apparent heart attack. Traylor had logged seven NBA seasons despite chronic weight problems, which explains the nickname, before taking up with a Puerto Rican team. He was 34.

The next day, Ron Springs, a one-time Dallas Cowboys stand-out, gave up his long, futile fight against the ravages of diabetes. He never emerged from a coma dating to complications during surgery in 2007.

Having lost a foot to amputation, Springs was about to lose a kidney when Everson Walls, his former teammate, sacrificed one of his last year for transplant, drawing welcome attention to organ donation awareness. Springs was 54.

Barely half their age was the NHL player Derek Boogaard, 28, a six-season pro, most recently with the New York Rangers. Boogaard's body was discovered in his Minnesota apartment on Friday. Though a cause of death is undetermined, speculation focused on a concussion sustained by the on-ice enforcer and subsequent headaches that short-circuited his season. Boogaard's family donated his brain for medical research on the effects of head injuries to athletes.

Sammy Wanjiru, winner of the latest Chicago Marathon and favoured to defend his Olympic title next year in London, perished from either jumping or falling out of a bedroom balcony at his home in Kenya. Wanjiru reportedly was estranged from his wife, who also lived there and is not considered a suspect. He was 24, too.

Last night, an American sports legend was also sadly added to the list. Harmon Killebrew, who is 11th on Major League Baseball's all-time home run honour roll, died at his home in Scottsdale, Arizona, after battling esophageal cancer, the Baseball Hall of Fame said in a statement.

The long-time sufferer, 74, had used his celebrity pulpit for years to promote hospice care and extol its assets. His willingness to do so once more is a measure of the man's dignity.

Indeed, good can emerge from these tales of death, whether it is the generosity of others or the willingness of family to allow a loved one's organs to be studied so that others might someday benefit.

Still, the loss of athletes for whom we cheer is unsettling. It reminds us that not only is a typical sports career short, but so is life.

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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While you're here
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Roll of honour: Who won what in 2018/19?

West Asia Premiership: Winners – Bahrain; Runners-up – Dubai Exiles

UAE Premiership: Winners – Abu Dhabi Harlequins; Runners-up  Jebel Ali Dragons

Dubai Rugby Sevens: Winners – Dubai Hurricanes; Runners-up – Abu Dhabi Harlequins

UAE Conference: Winners  Dubai Tigers; Runners-up  Al Ain Amblers

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Oppenheimer
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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

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.