Parents in Switzerland can now hire a "scary clown" who will stalk their child for a week and then smash a birthday cake in their face.
"Evil Birthday Clown" is the brainchild of Dominic Deville from Lucerne, who says: "The clown's one and only aim is to smash a cake into the face of his victim when they least expect it."
Once hired, Deville begins by making prank phone calls to his young victims and sending notes that they will be attacked. While he claims "most kids absolutely love being scared senseless", Deville adds "it's all fun and if at any point the kids get scared or their parents are concerned, we stop right there".
Football is for everyone
A tiny unrecognised nation that is based on an abandoned wartime fort off the coast of England has played its first international football match.
The self-styled Principality of Sealand was beaten 3-1 after managing to find enough players to take on the Chagos Islands, from the Indian Ocean, whose population was forceably removed to make way for the Diego Garcia military base in the 1960s. Because Sealand is no more than a rusty platform sticking out of the English Channel, the game was played at Godalming Town FC in Surrey.
Sealand was declared independent by its owner, Major Paddy Roy Bates, in 1967. The current "ruler" is his son, Prince Michael, who said: "Watching the match instilled a great sense of national pride."
Fat cat dies despite diet
A massively overweight cat whose plight brought international attention has died despite being put on a diet.
"Meow", an orange and white tabby, had managed to lose just one of his 17.6kg. Cats typically weigh no more than 5kg. The cat had been taken to an animal shelter in Santa Fe after his elderly owner could no longer care from him. After putting him on a diet and posting the results on Facebook, "Meow" gained thousands of followers.
His sudden death after developing breathing problems "was a shock and a horror for all of us," said the director of the shelter, Mary Martin.
Dressed to distract
Mexico's electoral authority has been forced to apologise after using a former Playboy model in a low-cut dress to host a televised presidential debate.
Viewers were distracted by the sight of Julia Orayen after she walked on stage to hand out printed instructions to the prospective candidates.
One newspaper declared Orayen the winner of the two-hour debate for her 17-second appearance, but Mexico's Federal Electoral Institute later apologised to voters and the candidates for what it described as a "production error associated with the dress of an assistant".
Speedster's car in tree
After ignoring complaints from neighbours about his dangerous driving, a Polish man woke up to find his car at the top of a tree.
Fed up with the antics of Zbigniew Filo, the residents of Lubczyna used a crane to lift the white Ford to the top of a Willow tree."Perhaps he'll think twice about his hair-raising driving," said one local. Filo, 24, said while the punishment was "harsh", he had "got the message" after police told him it was his responsibility to move the car.
jlangton@thenational.ae
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
The biog
Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic
Company%20profile
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
RESULT
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87')
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
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Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
WORLD'S%2010%20HIGHEST%20MOUNTAINS
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Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends