• England's Bukayo Saka scores the third goal in the 3-0 World Cup Round of 16 win against Senegal at Al Bayt Stadium in Al Khor, Qatar. on December 4, 2022. PA
    England's Bukayo Saka scores the third goal in the 3-0 World Cup Round of 16 win against Senegal at Al Bayt Stadium in Al Khor, Qatar. on December 4, 2022. PA
  • Bukayo Saka scores England's third goal. Getty
    Bukayo Saka scores England's third goal. Getty
  • England's Bukayo Saka celebrates scoring the third goal. PA
    England's Bukayo Saka celebrates scoring the third goal. PA
  • England's Harry Kane scores the second goal. PA
    England's Harry Kane scores the second goal. PA
  • Harry Kane scores England's second goal. Getty
    Harry Kane scores England's second goal. Getty
  • England's Harry Kane scores the second. AFP
    England's Harry Kane scores the second. AFP
  • Harry Kane of England celebrates after scoring the second goal. Getty
    Harry Kane of England celebrates after scoring the second goal. Getty
  • England's Jordan Henderson celebrates scoring the opening goal with Jude Bellingham, Harry Kane and Bukayo Saka. PA
    England's Jordan Henderson celebrates scoring the opening goal with Jude Bellingham, Harry Kane and Bukayo Saka. PA
  • England's Jordan Henderson, left, scores their first goal. PA
    England's Jordan Henderson, left, scores their first goal. PA
  • Jordan Henderson of England celebrates with teammate Jude Bellingham after scoring the opener. EPA
    Jordan Henderson of England celebrates with teammate Jude Bellingham after scoring the opener. EPA
  • England's Jude Bellingham celebrates Jordan Henderson's opening goal. PA
    England's Jude Bellingham celebrates Jordan Henderson's opening goal. PA
  • England's Jordan Henderson celebrates scoring their first goal with Jude Bellingham. AFP
    England's Jordan Henderson celebrates scoring their first goal with Jude Bellingham. AFP
  • Jordan Henderson of England scores the first goal. Getty
    Jordan Henderson of England scores the first goal. Getty
  • England goalkeeper Jordan Pickford saves from Senegal's Boulaye Dia. PA
    England goalkeeper Jordan Pickford saves from Senegal's Boulaye Dia. PA
  • Senegal's Kalidou Koulibaly battles with England's Jude Bellingham. AFP
    Senegal's Kalidou Koulibaly battles with England's Jude Bellingham. AFP
  • Ismaila Sarr of Senegal shoots past Jordan Pickford of England. Getty
    Ismaila Sarr of Senegal shoots past Jordan Pickford of England. Getty
  • Ismaila Sarr of Senegal shoots just over the bar as Jordan Pickford of England dives. Getty
    Ismaila Sarr of Senegal shoots just over the bar as Jordan Pickford of England dives. Getty
  • England's Phil Foden breaks with Senegal's Youssouf Sabaly in pursuit. AFP
    England's Phil Foden breaks with Senegal's Youssouf Sabaly in pursuit. AFP
  • England's Jude Bellingham is challenged by Senegal's Youssouf Sabaly. PA
    England's Jude Bellingham is challenged by Senegal's Youssouf Sabaly. PA
  • Kyle Walker of England jumps for the ball with Boulaye Dia of Senegal. Getty
    Kyle Walker of England jumps for the ball with Boulaye Dia of Senegal. Getty
  • England's goalkeeper Jordan Pickford makes a save. AP
    England's goalkeeper Jordan Pickford makes a save. AP
  • Referee Ivan Arcides Barton Cisneros changes the ball after it went flat. PA
    Referee Ivan Arcides Barton Cisneros changes the ball after it went flat. PA
  • Senegal fans at Al Bayt Stadium. AP
    Senegal fans at Al Bayt Stadium. AP
  • England's Phil Foden evades being tackled by Senegal's Youssouf Sabaly. PA
    England's Phil Foden evades being tackled by Senegal's Youssouf Sabaly. PA
  • Harry Kane of England after being caught by Kalidou Koulibaly. Getty
    Harry Kane of England after being caught by Kalidou Koulibaly. Getty
  • England's Jack Grealish and Senegal's Bamba Dieng battle. AP
    England's Jack Grealish and Senegal's Bamba Dieng battle. AP
  • England's Harry Kane. Reuters
    England's Harry Kane. Reuters
  • England's Jude Bellingham shakes hands with manager Gareth Southgate after being substituted. Reuters
    England's Jude Bellingham shakes hands with manager Gareth Southgate after being substituted. Reuters
  • Senegal's Famara Diedhiou in action with England's Kyle Walker. Reuters
    Senegal's Famara Diedhiou in action with England's Kyle Walker. Reuters

England ready for 'fantastic challenge' of facing France in World Cup quarter-finals


  • English
  • Arabic

England captain Harry Kane said his team are ready for a "tough evening" when they face France in the 2022 World Cup quarter-finals on Saturday.

England booked their place in the last eight in Qatar with a 3-0 win over Senegal on Sunday night, overcoming a nervous start before goals from Jordan Henderson, Kane, and Bukayo Saka led to a comfortable victory.

Next up for Gareth Southgate's side is a showdown with a France side looking to become the first team to win successive World Cups since Brazil in 1958 and 1962.

"Saturday will be a really tough evening," said Kane, whose goal against Senegal was his first of the tournament and moved him within one of Wayne Rooney's England record of 53. "France are a great team.

"They are the reigning champions. If you want to win the World Cup you have to play the best sides in the world and France are definitely one of them."

Southgate agreed with his captain and believes England will face the "biggest test" of their title credentials.

Les Bleus may have been depleted by injuries before and during the tournament - with Ballon d'Or winner Karim Benzema and midfielders Paul Pogba and N'Golo Kante among the notable absentees - but in Kylian Mbappe, they possess one of the most dangerous forwards in world football.

Paris Saint-Germain striker Mbappe took his tally to five goals and two assists from four games on Sunday with a brace in the 3-1 win over Poland on Sunday.

"It is the biggest test we could face. They are world champions, with an incredible depth of talent and outstanding players. They are very hard to play against and score goals against," Southgate said.

England v Senegal player ratings

  • ENGLAND RATINGS: Jordan Pickford 8 - Got his hand to a Dia shot on 31 minutes. Stood firm in first half. Started kicking the ball long after England went ahead. Extremely vocal throughout, he’ll know that France will be a sterner test in the quarter-finals. Getty
    ENGLAND RATINGS: Jordan Pickford 8 - Got his hand to a Dia shot on 31 minutes. Stood firm in first half. Started kicking the ball long after England went ahead. Extremely vocal throughout, he’ll know that France will be a sterner test in the quarter-finals. Getty
  • Kyle Walker 7 - Lucky not to be booked for a foul on Sarr after 36. The whole defence was pressured by Senegal, but it all changed after the opening goal. AFP
    Kyle Walker 7 - Lucky not to be booked for a foul on Sarr after 36. The whole defence was pressured by Senegal, but it all changed after the opening goal. AFP
  • Harry Maguire 7 - Played a 12th-minute ball which led to an attack but, with limited options in front, distribution was poor from the back. Another clean sheet alongside his friend Stones. AFP
    Harry Maguire 7 - Played a 12th-minute ball which led to an attack but, with limited options in front, distribution was poor from the back. Another clean sheet alongside his friend Stones. AFP
  • John Stones 7 - Surprised in the 22nd minute, then gave the ball away on 26 as the game slowed to a snail’s pace. AFP
    John Stones 7 - Surprised in the 22nd minute, then gave the ball away on 26 as the game slowed to a snail’s pace. AFP
  • Luke Shaw 8 - Read a Koulibaly pass well to intercept and start a 42nd-minute attack. AP
    Luke Shaw 8 - Read a Koulibaly pass well to intercept and start a 42nd-minute attack. AP
  • Declan Rice 7 - Didn’t show for passes enough early on, but drove forward after 44 with the goal rejuvenating England. Better performance than against the USA. Getty
    Declan Rice 7 - Didn’t show for passes enough early on, but drove forward after 44 with the goal rejuvenating England. Better performance than against the USA. Getty
  • Jude Bellingham 9 - Accurate fourth-minute ball towards Saka. Set up Henderson for the opener, dragging the ball back after a rapid attack down the left. Superb break for the second goal. So mature, so good. AFP
    Jude Bellingham 9 - Accurate fourth-minute ball towards Saka. Set up Henderson for the opener, dragging the ball back after a rapid attack down the left. Superb break for the second goal. So mature, so good. AFP
  • Jordan Henderson 8 - Put England ahead against the run of play – after making his own run to meet a Bellingham pass and slide the ball past Mendy. England have already scored 12 goals in the World Cup finals – equalling their best ever. EPA
    Jordan Henderson 8 - Put England ahead against the run of play – after making his own run to meet a Bellingham pass and slide the ball past Mendy. England have already scored 12 goals in the World Cup finals – equalling their best ever. EPA
  • Phil Foden 8 - Set up the second for Kane after making a smart run to offer Bellingham options. Super set-up for the third for Saka. England needed individual moments of brilliance, Foden provided two of them. AP
    Phil Foden 8 - Set up the second for Kane after making a smart run to offer Bellingham options. Super set-up for the third for Saka. England needed individual moments of brilliance, Foden provided two of them. AP
  • Harry Kane 8 - Surrounded by green shirts in early England attacks, but held the ball up well. Shot over after 41, then scored the second on 47. Effective dropping deep and then passing or shooting. Chopped down by Koulibaly on 75. Impressive. AP
    Harry Kane 8 - Surrounded by green shirts in early England attacks, but held the ball up well. Shot over after 41, then scored the second on 47. Effective dropping deep and then passing or shooting. Chopped down by Koulibaly on 75. Impressive. AP
  • Bukayo Saka 6 - Poor first half, especially when he gave the ball away that led to Senegal’s best chance. Crossed for Kane on 41. Better in the second half, scoring the third after 57 with a lovely lift. PA
    Bukayo Saka 6 - Poor first half, especially when he gave the ball away that led to Senegal’s best chance. Crossed for Kane on 41. Better in the second half, scoring the third after 57 with a lovely lift. PA
  • SUBS: Marcus Rashford (Saka 64') 7 - Earned his 50th England cap. The closest he came to scoring was from a deep Shaw cross on 90 minutes. PA
    SUBS: Marcus Rashford (Saka 64') 7 - Earned his 50th England cap. The closest he came to scoring was from a deep Shaw cross on 90 minutes. PA
  • Jack Grealish (Foden 64') 7 - That England can bring players on of his quality shows the strength in depth for Gareth Southgate. Beaten by an 89th minute one-two. AP
    Jack Grealish (Foden 64') 7 - That England can bring players on of his quality shows the strength in depth for Gareth Southgate. Beaten by an 89th minute one-two. AP
  • Mason Mount (Bellingham 76') 7 - The Chelsea midfielder won’t be taking Bellingham’s place any time soon, but steady as ever when he came on. And he let it go at the end shouting ‘Come on!’ to the celebrating England fans. AFP
    Mason Mount (Bellingham 76') 7 - The Chelsea midfielder won’t be taking Bellingham’s place any time soon, but steady as ever when he came on. And he let it go at the end shouting ‘Come on!’ to the celebrating England fans. AFP
  • Eric Dier (Stones 76') 7 - Charged with keeping the status quo and the lead. Which is exactly what he did for England’s biggest World Cup knockout win since a 3-0 triumph against Denmark 20 years ago. AP
    Eric Dier (Stones 76') 7 - Charged with keeping the status quo and the lead. Which is exactly what he did for England’s biggest World Cup knockout win since a 3-0 triumph against Denmark 20 years ago. AP
  • Kalvin Phillips (Henderson 81') N/A - Not the driving force he was for England in the Euros. Not yet, anyway. Getty
    Kalvin Phillips (Henderson 81') N/A - Not the driving force he was for England in the Euros. Not yet, anyway. Getty
  • SENEGAL RATINGS: Edouard Mendy 4 - Beaten twice in the first half in comfortable fashion. The goalkeeper didn’t look at ease in this one, and made no saves of note. AFP
    SENEGAL RATINGS: Edouard Mendy 4 - Beaten twice in the first half in comfortable fashion. The goalkeeper didn’t look at ease in this one, and made no saves of note. AFP
  • Ismail Jakobs 5 - Defended well and was aware of overlapping runs from Walker, but he was caught napping by Saka who snuck in front of him to score England’s third. AFP
    Ismail Jakobs 5 - Defended well and was aware of overlapping runs from Walker, but he was caught napping by Saka who snuck in front of him to score England’s third. AFP
  • Abdou Diallo 5 - Not as influential as his centre-back partner, while his positioning could have also been better. Made a number of clearances in the second half when the game was already lost. AFP
    Abdou Diallo 5 - Not as influential as his centre-back partner, while his positioning could have also been better. Made a number of clearances in the second half when the game was already lost. AFP
  • Kalidou Koulibaly 7 - Made a number of defensive plays but wasn’t helped out enough by the players around him. Booked for a foul on Kane in the final 15 minutes. Getty
    Kalidou Koulibaly 7 - Made a number of defensive plays but wasn’t helped out enough by the players around him. Booked for a foul on Kane in the final 15 minutes. Getty
  • Youssouf Sabaly 4 - Looked more comfortable when going forward, but struggled defensively on a night where England profited regularly down the flank. AFP
    Youssouf Sabaly 4 - Looked more comfortable when going forward, but struggled defensively on a night where England profited regularly down the flank. AFP
  • Nampalys Mendy 5 - Should have done more to deal with Bellingham. Kept things simple in possession, and was accurate with his passing. AFP
    Nampalys Mendy 5 - Should have done more to deal with Bellingham. Kept things simple in possession, and was accurate with his passing. AFP
  • Pathe Ciss 4 - Too sloppy with his passing from midfield, and was taken off at the break as part of a triple substitution. AFP
    Pathe Ciss 4 - Too sloppy with his passing from midfield, and was taken off at the break as part of a triple substitution. AFP
  • Ismaila Sarr 6 - Looked like one of the few Senegal players who could make something happen, but his only chance of the first half was flashed over the bar. AFP
    Ismaila Sarr 6 - Looked like one of the few Senegal players who could make something happen, but his only chance of the first half was flashed over the bar. AFP
  • Iliman Ndiaye 4 - An anonymous display from Ndiaye who was substituted at the break by Senegal manager Aliou Cisse. AP
    Iliman Ndiaye 4 - An anonymous display from Ndiaye who was substituted at the break by Senegal manager Aliou Cisse. AP
  • Krepin Diatta 5 - Showed his pace but couldn’t time his runs to get into promising areas. Replaced at half-time. AP
    Krepin Diatta 5 - Showed his pace but couldn’t time his runs to get into promising areas. Replaced at half-time. AP
  • Boulaye Dia 6 - Had Senegal’s best chance of the game with a powerful left-footed strike that forced Pickford to make a strong save. AFP
    Boulaye Dia 6 - Had Senegal’s best chance of the game with a powerful left-footed strike that forced Pickford to make a strong save. AFP
  • SUBS: Bamba Dieng (Ndiaye 46') 4 - Brought on to help get his side back into the game but soon found his team 3-0 down. Senegal rarely got the ball to Dieng, who gave it away when he did receive possession. AP
    SUBS: Bamba Dieng (Ndiaye 46') 4 - Brought on to help get his side back into the game but soon found his team 3-0 down. Senegal rarely got the ball to Dieng, who gave it away when he did receive possession. AP
  • Pape Gueye (Ciss 46') 5 - Faced similar problems to Ciss, in a midfield battle that England dominated. Getty
    Pape Gueye (Ciss 46') 5 - Faced similar problems to Ciss, in a midfield battle that England dominated. Getty
  • Pape Matar Sarr (Diatta 46') 5 - Blasted an effort over the bar that summed up Senegal’s threat going forward. Getty
    Pape Matar Sarr (Diatta 46') 5 - Blasted an effort over the bar that summed up Senegal’s threat going forward. Getty
  • Famara Diedhiou (Dia 72') N/R - Anonymous when substituted on in the final 18 minutes. EPA
    Famara Diedhiou (Dia 72') N/R - Anonymous when substituted on in the final 18 minutes. EPA
  • Fodo Toure (Jakobs 85') N/R - Introduced for the final minutes of Senegal’s 2022 World Cup campaign. AFP
    Fodo Toure (Jakobs 85') N/R - Introduced for the final minutes of Senegal’s 2022 World Cup campaign. AFP

"It's a fantastic challenge. It's a historic rivalry with great games from the past. It's a brilliant game for us to be involved in and test ourselves against the very best.

"Mbappe is of course a world-class player. He has already delivered big moments in this tournament and in previous tournaments," Southgate added.

"Griezmann is also a phenomenal player, we know [Olivier] Giroud so well and they have outstanding midfield players as well. It is a huge test but one we are really looking forward to."

Although England have good reason to fear France, Southgate can counter by pointing out his team are rounding into form as they enter the business end of the tournament.

Kylian Mbappe will be France's chief threat against England, while Olivier Giroud has also been in fine form. AFP
Kylian Mbappe will be France's chief threat against England, while Olivier Giroud has also been in fine form. AFP

England have already scored 12 goals in four matches at this year's World Cup, the country's joint-most at a single major tournament.

The key to England's victory against Senegal was Jude Bellingham, who became the first teenager to register an assist in a World Cup knockout match since 1966 when he laid on Henderson's opener.

The 19-year-old midfielder was also involved in Kane's goal and proved the catalyst for all of England's best moments as they turned the tide following Senegal's bright start.

Saluting Bellingham's development just two years after he was playing in the English second tier with Birmingham, Southgate said: "I think the biggest thing is the mentality.

Jude Bellingham produced another superb display for England against Senegal. PA
Jude Bellingham produced another superb display for England against Senegal. PA

"We've done a lot of work with young players over the years but the thing that makes the difference, is the mindset, the drive, the desire to learn. He has all of that. I don't think we could predict how quickly he would mature. That's gone to another level in the last three months.

"We've wanted to invest in young players on the basis they could be something special. You suffer a bit with that at first because they are not going to be perfect when they come in. Further down the line you get these types of performances."

Watching Tottenham striker Kane score his first goal of the tournament was another boost for Southgate.

"You could see the lift that gave Harry. His link play started to come together again," he said.

"For any striker when you haven't scored it's in the back of your mind and when you get that goal it is a great lift of confidence. That will do him the world of good."

RESULT

Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')

 

Man of the Match: Aaron Mooy (Huddersfield Town)

MATCH INFO

Rugby World Cup (all times UAE)

Third-place play-off: New Zealand v Wales, Friday, 1pm

Results

2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly

3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi

4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar

4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer

5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Shafaf, Sam Hitchcott (jockey), Ahmed Al Mehairbi (trainer)
5,30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,200m
Winner: Noof KB, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Listed (TB) Dh380,000 1,400m
Winner: Taamol, Jim Crowley, Ali Rashid Al Raihe
6.30pm: The President’s Cup Group One (PA) Dh2,500,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Arabian Triple Crown Listed (PA) Dh230,000 1,600m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: AF Mekhbat, Antonio Fresu, Ernst Oertel

MATCH INFO

Burnley 1 (Brady 89')

Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')

RESULTS
%3Cp%3E%3Cstrong%3E5pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(Turf)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Suny%20Du%20Loup%2C%20Pat%20Dobbs%20(jockey)%2C%20Hamad%20Al%20Marar%20(trainer)%3Cbr%3E%3Cstrong%3E5.30pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Nadia%20Du%20Loup%2C%20Antonio%20Fresu%2C%20Sulaiman%20Al%20Ghunaimi%3Cbr%3E%3Cstrong%3E6pm%3A%20Sheikha%20Fatima%20bint%20Mubarak%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Dareen%2C%20Dane%20O%E2%80%99Neill%2C%20Jean%20de%20Roualle%3Cbr%3E%3Cstrong%3E6.30pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Group%203%20(PA)%20Dh500%2C000%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alwajel%2C%20Pat%20Dobbs%2C%20Ernst%20Oertel%3Cbr%3E%3Cstrong%3E7.15pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20Jewel%20Crown%20%E2%80%93%20Group%201%20(PA)%20Dh5%2C000%2C000%20(T)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20First%20Classs%2C%20Ronan%20Thomas%2C%20Jean%20De%20Mieulle%3Cbr%3E%3Cstrong%3E8pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20San%20Donato%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3Cbr%3E%3Cstrong%3E8.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Fernando%20Jara%2C%20Ernst%20Oertel%3C%2Fp%3E%0A
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

What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

Jebel Ali card

1.45pm: Maiden Dh75,000 1,400m

2.15pm: Handicap Dh90,000 1,400m

2.45pm: Maiden Dh75,000 1,000m

3.15pm: Handicap Dh105,000 1,200m

3.45pm: Maiden Dh75,000 1,600m

4.15pm: Handicap Dh105,000 1,600m

4.45pm: Handicap Dh80,000 1,800m

 

The National selections

1.45pm: Cosmic Glow

2.15pm: Karaginsky

2.45pm: Welcome Surprise

3.15pm: Taamol

3.45pm: Rayig

4.15pm: Chiefdom

4.45pm: California Jumbo

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Aldar Properties Abu Dhabi T10

*November 15 to November 24

*Venue: Zayed Cricket Stadium, Abu Dhabi

*Tickets: Start at Dh10, from ttensports.com

*TV: Ten Sports

*Streaming: Jio Live

*2017 winners: Kerala Kings

*2018 winners: Northern Warriors

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Updated: December 05, 2022, 5:32 AM