The long-awaited sequel to PlayStation's hugely popular Marvel's Spider-Man has been released.
Marvel's Spider-Man 2, which was developed by Insomniac Games and is exclusive to the PlayStation 5, arrives five years after the first, which received several industry awards.
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The game stars both versions of Spider-Man: the familiar Peter Parker and Miles Morales, who was introduced in a spin-off game between the first and second Spider-Man titles.
The adventure continues
Spider-Man 2 picks up after the first, where Parker faced off against his mentor and friend Doctor Octavius and his evil alter ego Doc Ock.
For the sequel, gamers can play either character with both being able to display different abilities in their fight against their enemies in New York City.
The game begins with a large-scale battle against the Sandman, who has grown to the size of a skyscraper and needs to be defeated.
From there, the story explores the pain and memories of both characters, delving into their pasts as well as setting them up for future challenges.
Popular character Venom is also introduced, as the anti-hero becomes an integral part of the journey for both Spidies.
Gameplay and graphics
Video games have evolved to become more cinematic.
The first Spider-Man was praised for its awe-inspiring cut scenes that felt closer to watching a film than playing a video game.
The ambition to make the sequel an even bigger and better experience shines through from the first mission. The fights and battles in between the exciting cut scenes help keep players engaged.
The gorgeous graphics are strongly supported by a riveting gameplay system, which allows for different styles of fighting. The Spidies can also call upon gadgets, which can sometimes be the necessary aid in fending off their enemies.
The ability to change Spider-Man’s suits is back with more choices, which can impact the character’s abilities – plus take his style status up a notch.
The setting of the game, New York City, is practically a character in itself, with its sprawling towers and its eclectic NPCs. The details presented in the game are much more lively than they were in the first.
Verdict
Gaming is having an incredible year with many memorable and groundbreaking releases already – Starfield, Street Fighter 6, Diablo IV to name a few – plus there are big titles still to come before the end of the year. Alan Wake 2, anyone?
With a busy calendar ahead, Alan Wake 2 is expected to release on October 27 for example, it could become daunting to decide which game to play and which to postpone until a price drop occurs in the future.
With Spider-Man 2, there is no doubt that it earns its price tag and gives gamers every bit of fun and thrill needed for a superhero gaming experience.
The mixture of frenetic missions fighting against evil villains, and the soft and warm moments in which the characters become vulnerable, make for a complete gaming experience.
Is Spider-Man 2 the best game of the year? We'll see, but it's certainly a swinging success.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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COMPANY PROFILE
Name: Rain Management
Year started: 2017
Based: Bahrain
Employees: 100-120
Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund
England squads for Test and T20 series against New Zealand
Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes
T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince
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
UEFA CHAMPIONS LEAGUE FIXTURES
All kick-off times 10.45pm UAE ( 4 GMT) unless stated
Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid
Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona
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