• The latest M3 packs BMW’s most potent six-cylinder engine with two turbochargers. All photos: Damien Reid
    The latest M3 packs BMW’s most potent six-cylinder engine with two turbochargers. All photos: Damien Reid
  • The car can be ordered with stronger carbon-ceramic brakes hiding behind 19-inch front and 20-inch rear forged rims
    The car can be ordered with stronger carbon-ceramic brakes hiding behind 19-inch front and 20-inch rear forged rims
  • The steering is kart-like direct with minimal to nil oversteer or understeer
    The steering is kart-like direct with minimal to nil oversteer or understeer
  • Rear legroom is compromised for the model's front carbon-fibre shell seats
    Rear legroom is compromised for the model's front carbon-fibre shell seats
  • Ignore its gargantuan grille and the M3 Competition is a force to be reckoned with
    Ignore its gargantuan grille and the M3 Competition is a force to be reckoned with

BMW M3 Competition test drive: A true-blue performer that lives up to its lineage


  • English
  • Arabic

This has to be the most emotive badge in the BMW range. The M3 was built for the track all the way back when Group A Touring Cars required a minimum number of road vehicles built with track modifications.

So the hallowed E30 M3 of 1986 made its debut on a lightweight 3-Series coupe. Stripped of all luxuries and featuring the classic 1980s design cue of blistered guards, it swept all before it, winning the 1987 World Touring Car Championship and etching the M3 name in stone as the hero model of BMW’s sports car range.

That was the only M3 that had to comply with racing rules, though, which meant subsequent models were free to capitalise on the legacy without being burdened by weight limits. So the M3 continued adding more luxuries, which equaled more weight that was off-set by more power.

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh450%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A

Now here we are, with this latest G80 Competition version, 36 years later delivering more than two-and-a-half times the power of its 200hp world champion ancestor, but also carrying more than twice the weight as well.

The M3 may have started life with a 2.3-litre, four-cylinder engine in the E30, but these days the G80 packs BMW’s most potent six-cylinder engine measuring three litres with two turbochargers. In the case of the Competition model The National is testing, 504hp, 33 more than the regular M3 with 600Nm of torque from 2,000 to 6,200rpm. For the first time in the M3’s history, power now also drives through all four wheels instead of the usual rear-wheel drive.

While the new M3 is rear-wheel drive, this Competition version has exclusive access to BMW’s xDrive all-wheel drive system to handle the extra grunt. If the purist laments this, it also has the ability to switch to a two-wheel drive mode, which sends 100 per cent of its power to the rear wheels.

Ignore its gargantuan grille and the M3 Competition is a force to be reckoned with
Ignore its gargantuan grille and the M3 Competition is a force to be reckoned with

Engineers redesigned the M3's front axle geometry, retuned its steering ratio and adapted its oil system to accommodate the rear-biased, torque-vectoring drivetrain. The xDrive system offers three drive modes comprising the default four-wheel drive, four-wheel drive Sport (which sends more torque to the rear for track days) and the two-wheel mode. It also features adaptive dampers and adjustable brake-pedal feel, and can be ordered with even stronger carbon-ceramic brakes hiding behind 19-inch front and 20-inch rear forged rims.

For driving enjoyment all the big points are complete, with huge power from a flexible engine and a chassis set up that is supremely well-balanced. The front end is planted and neutral, and the steering is kart-like direct with minimal to nil oversteer or understeer. It may have gained a few kilos, but this latest model is worthy of the M3 badge.

BMW says it can hit 100kph in 3.6 seconds with a governed top speed of 250kph, which many believe is closer to 320kph without the restrictor. Thankfully it’s loaded with safety equipment including lane-departure warning, blind-spot monitoring, rear automatic emergency braking and automatic high beams. Ours was also fitted with the Driving Assistance Professional Package that adds adaptive cruise control and lane centring.

Larger inside than the previous model, the latest M3's rear leg-room is compromised slightly by the front carbonfibre shell seats available for the Competition, though for the driver and front passenger, they are supremely supportive without being overbearing on longer drives.

There is carbonfibre and micro-suede throughout the interior, while the driver faces a 12.3-inch digital gauge cluster that switches to M View in the sportier drive modes with the traditional rotary knob and buttons remaining in the centre console. The infotainment system boasts both Apple CarPlay and Android Auto compatibility, and includes a 16-speaker Harman-Kardon surround sound system.

Its aggressive stance, helped by its wide rear guards and rear diffuser, is offset by the faux bonnet louvres and that enormously large, toothy grille that, sadly, tends to dominate discussion about this car. With so much to love about the new M3, public opinion invariably comes back to looks that, admittedly, only a mother could love.

Thankfully, in this case, beauty is only skin-deep and the new M3 continues the legacy set by the original, which is now commanding enormous money on the collectors' market, so adding weight to the current car’s valid performance credentials.

Rare Jeff Koons-designed M850i on display at BMW Abu Dhabi — in pictures

  • There are only 99 of the cars in the world. All photos: BMW
    There are only 99 of the cars in the world. All photos: BMW
  • It was created by US pop artist Jeff Koons.
    It was created by US pop artist Jeff Koons.
  • The artist created them as part of The 8 x Jeff Koons collaboration.
    The artist created them as part of The 8 x Jeff Koons collaboration.
  • Pop art graphics have been used to elevate the vehicle's look.
    Pop art graphics have been used to elevate the vehicle's look.
  • The cabin on the M850i.
    The cabin on the M850i.
  • Inside the M850i.
    Inside the M850i.
  • Koons's signature inside the car.
    Koons's signature inside the car.
  • The M850i on its first outing.
    The M850i on its first outing.
  • The seats have a superhero feel to them.
    The seats have a superhero feel to them.
  • Koons's signature is also above the gear stick.
    Koons's signature is also above the gear stick.
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

'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A17%20Pro%2C%206-core%20CPU%2C%206-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%3A%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%205x%20telephoto%20(f%2F2.8)%3B%205x%20optical%20zoom%20in%2C%202x%20optical%20zoom%20out%3B%2010x%20optical%20zoom%20range%2C%20digital%20zoom%20up%20to%2025x%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2060fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204441mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%20(with%20at%20least%2020W%20adaptor)%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%2C%20second-generation%20Ultra%20Wideband%20chip%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20water-resistant%20up%20to%206m%20up%20to%2030min%3B%20dust%2Fsplash-resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%20titanium%2C%20blue%20titanium%2C%20natural%20titanium%2C%20white%20titanium%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%20%3C%2Fstrong%3EiPhone%2015%20Pro%20Max%2C%20USB-C-to-USB-C%20woven%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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 
11 cabbie-recommended restaurants and dishes to try in Abu Dhabi

Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)

Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)

Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)

Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).

Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)

Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)

Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)

Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)

Pinky Food Restaurant in Tanker Mai for tilapia

Tasty Zone for Nepalese-style noodles (Dh15)

Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)

The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

MATCH INFO

Barcelona 2
Suarez (10'), Messi (52')

Real Madrid 2
Ronaldo (14'), Bale (72')

The years Ramadan fell in May

1987

1954

1921

1888

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh450%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Updated: November 25, 2022, 12:18 PM