Central Cheetahs player Philip van der Walt, left, defends against Auckland Blues player Hayden Triggs during their Super Rugby match on Saturday. Michael Bradley / AFP
Central Cheetahs player Philip van der Walt, left, defends against Auckland Blues player Hayden Triggs during their Super Rugby match on Saturday. Michael Bradley / AFP
Central Cheetahs player Philip van der Walt, left, defends against Auckland Blues player Hayden Triggs during their Super Rugby match on Saturday. Michael Bradley / AFP
Central Cheetahs player Philip van der Walt, left, defends against Auckland Blues player Hayden Triggs during their Super Rugby match on Saturday. Michael Bradley / AFP

Jerome Kaino enjoys return as Auckland Blues top Central Cheetahs


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Former New Zealand flanker Jerome Kaino made his long-awaited return to Eden Park on Saturday but the 48-Test veteran thought he resembled a headless chicken in his replacement role for the Auckland Blues.

Kaino’s 54th minute appearance off the bench was his first for the Blues since 2012 after a shoulder injury ended his season.

He then spent two seasons in Japan with Toyota before he signalled his intentions last year to return to New Zealand and attempt to make the All Blacks squad ahead of the 2015 World Cup in England.

“I thought the first 10 minutes I was running around like a headless chicken there,” Kaino said in a televised interview after the Blues 40-30 victory over South Africa’s Central Cheetahs.

“It was good the boys laid the platform for us and we were able to enjoy the game.”

Kaino’s path back into the All Blacks faces several hurdles, one being his Auckland Blues team mate Steven Luatua, who scored a try and was impressive in his work around the field and at the breakdown on Saturday.

“It’s a good challenge and one that I’m enjoying,” Kaino added. “I think I’ve still got a lot of work to do.

Kaino’s performance, however, was not the only one under scrutiny on Saturday with fellow 2011 World Cup winner Ma’a Nonu also making his first appearance for the Blues this season.

Nonu’s re-appearance for the Blues was delayed having undergone ankle surgery at the conclusion of the All Blacks northern hemisphere tour last November.

The inside centre controversially walked away from the Blues two years ago, apparently after having a handshake agreement with coach John Kirwan to return, before an ill-fated season with the Otago Highlanders in 2013.

The 88-test centre turned down a contract extension with the Highlanders and his inability to find a team for this season was one of the talking points of New Zealand rugby last year.

Kirwan, however, offered him a lifeline and many hoped he would repay that faith by finally performing after several years of indifferent displays at Super Rugby level before raising his game for the All Blacks.

High-profile rugby league convert Benji Marshall’s lack of playing time is also a growing topic of conversation in New Zealand and he was given only a brief cameo to prove himself on Saturday when he was a 65th-minute replacement at fullback.

Kirwan had said after the narrow loss to the Golden Lions last Saturday he would select the best possible side available each week as they tried to resurrect their season from a 1-3 record.

That has left little room for Marshall to cement himself in the side as he struggles to adapt to his new code after a glittering career in the 13-man game.

He is unlikely to supplant All Blacks utility Charles Piutau as the starting fullback despite a solid performance in the position last week against the Lions.

The 29-year-old, a standoff in rugby league, has also not been given the chance to start at flyhalf where Simon Hickey and Chris Noakes appear to be Kirwan’s top two choices.

“I’ve probably had to be more patient than I expected, but that’s all part of it,” Marshall told reporters in Auckland this week.

“I always said to JK, if he didn’t think I was up to the job to not put me in there and he’s stuck to that.”

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Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

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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

The UAE squad for the Asian Indoor and Martial Arts Games

The jiu-jitsu men’s team: Faisal Al Ketbi, Zayed Al Kaabi, Yahia Al Hammadi, Taleb Al Kirbi, Obaid Al Nuaimi, Omar Al Fadhli, Zayed Al Mansoori, Saeed Al Mazroui, Ibrahim Al Hosani, Mohammed Al Qubaisi, Salem Al Suwaidi, Khalfan Belhol, Saood Al Hammadi.

Women’s team: Mouza Al Shamsi, Wadeema Al Yafei, Reem Al Hashmi, Mahra Al Hanaei, Bashayer Al Matrooshi, Hessa Thani, Salwa Al Ali.

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

Syria squad

Goalkeepers: Ibrahim Alma, Mahmoud Al Youssef, Ahmad Madania.
Defenders: Ahmad Al Salih, Moayad Ajan, Jehad Al Baour, Omar Midani, Amro Jenyat, Hussein Jwayed, Nadim Sabagh, Abdul Malek Anezan.
Midfielders: Mahmoud Al Mawas, Mohammed Osman, Osama Omari, Tamer Haj Mohamad, Ahmad Ashkar, Youssef Kalfa, Zaher Midani, Khaled Al Mobayed, Fahd Youssef.
Forwards: Omar Khribin, Omar Al Somah, Mardik Mardikian.