A scene from Call of Duty: Black Ops 3, the third instalment in Treyarch’s military shooter saga. Courtesy Activision
A scene from Call of Duty: Black Ops 3, the third instalment in Treyarch’s military shooter saga. Courtesy Activision
A scene from Call of Duty: Black Ops 3, the third instalment in Treyarch’s military shooter saga. Courtesy Activision
A scene from Call of Duty: Black Ops 3, the third instalment in Treyarch’s military shooter saga. Courtesy Activision

Black Ops 3 aims high


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Call of Duty: Black Ops 3 is enlisting a few new recruits. The third instalment in Treyarch's popular military shooter saga is adding the option to play cooperatively with other gamers in the plot-driven campaign.

The developer is also ditching traditional avatar customisation in its multiplayer mode, instead giving players the choice of nine distinct characters, each with their own unique weapon and ability.

“We wanted it to have a little more soul to it,” said game director Dan Bunting.

“We were talking about voices and giving them personalities. It was kind of a leap of faith to say, ‘You’re going to pick this character who is this guy or girl, and that is the character you’re gonna be.’ That was the direction we started to explore.”

Other additions planned for the futuristic Black Ops 3, which is scheduled for release on ­November 6 for PlayStation 4, Xbox One and PC, include the ability to swim and shoot at opponents underwater in the multiplayer mode, as well as analyse the campaign's more expansive battlefields with high-tech perspectives culled from teammates' intel.

“With co-op players, they can be in multiple places,” said campaign director Jason ­Blundell.

“In these larger environments, they can be at different heights and positions in the battlefield, so to ensure those engagements are just as riveting and just as cinematic, we had to create a brand-new, goal-orientated ­animation system.”

Here’s a look at five biggest changes coming to Activision’s blockbuster shooter franchise:

1 Fantastic four

The campaign mode has been overhauled to encourage re-playability, with up to four available co-op players. The levels will be more open than past Call of Duty titles, and players will be able to customise their weapons, loadout, gender, outfit and enhancements. That creativity can be shown off between levels inside a new virtual safe house.

2 Staying power

The new entry follows the events of Black Ops II, in which drones hijacked by a terrorist in 2025 crippled the world. In the campaign, which begins five years later, soldiers can be upgraded with about 40 cybernetic modifications, which allow players to accomplish such high-tech feats as remotely hacking enemy robots or chaining together melee strikes.

3 Jump around

Following the injection of rocket-thrusting soldiers in last year's Call of Duty: Advance Warfare, the troops in Black Ops 3 have similarly been granted wings. The game's 360-degree, momentum-based movement system allows multiplayer combatants to quickly grapple environmental surfaces, power slide across landscapes and cling to walls.

4Special someone

Treyarch has dubbed its new multiplayer characters “specialists.” That’s because each operative comes equipped with their own personal weapon and ability outside of the tried-and-true create-a-class system. For example, bow-wielding Brazilian special forces agent Outrider is outfitted with explosive bolts and the power to detect nearby enemies.

5 Open arms

While the developers have done away with multiplayer-character customisation, they’ve greatly expanded weapon personalisation, providing players with more tools to trick out munitions. The game’s guns can be equipped with an optic and up to 5 attachments, camouflage and user-designed paint jobs with up to 64 different layers on three sides.

* Associated Press

Brief scores:

Huesca 0

Real Madrid 1

Bale 8'

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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The Dictionary of Animal Languages
Heidi Sopinka
​​​​​​​Scribe

RedCrow Intelligence Company Profile

Started: 2016

Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel 

Based: Ramallah, Palestine

Sector: Technology, Security

# of staff: 13

Investment: $745,000

Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors

First Person
Richard Flanagan
Chatto & Windus 

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

FROM%20THE%20ASHES
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The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

UAE currency: the story behind the money in your pockets
Remaining Fixtures

Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

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Afghanistan squad

Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.

'Nope'
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Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Stree

Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5

Other ways to buy used products in the UAE

UAE insurance firm Al Wathba National Insurance Company (AWNIC) last year launched an e-commerce website with a facility enabling users to buy car wrecks.

Bidders and potential buyers register on the online salvage car auction portal to view vehicles, review condition reports, or arrange physical surveys, and then start bidding for motors they plan to restore or harvest for parts.

Physical salvage car auctions are a common method for insurers around the world to move on heavily damaged vehicles, but AWNIC is one of the few UAE insurers to offer such services online.

For cars and less sizeable items such as bicycles and furniture, Dubizzle is arguably the best-known marketplace for pre-loved.

Founded in 2005, in recent years it has been joined by a plethora of Facebook community pages for shifting used goods, including Abu Dhabi Marketplace, Flea Market UAE and Arabian Ranches Souq Market while sites such as The Luxury Closet and Riot deal largely in second-hand fashion.

At the high-end of the pre-used spectrum, resellers such as Timepiece360.ae, WatchBox Middle East and Watches Market Dubai deal in authenticated second-hand luxury timepieces from brands such as Rolex, Hublot and Tag Heuer, with a warranty.

THE SPECS

Range Rover Sport Autobiography Dynamic

Engine: 5.0-litre supercharged V8

Transmission: six-speed manual

Power: 518bhp

Torque: 625Nm

Speed: 0-100kmh 5.3 seconds

Price: Dh633,435

On sale: now