• NEWCASTLE RATINGS: Martin Dubravka - 6: Easy stop from Cornet’s glancing header in opening half but guilty of trying to play out from back instead of clearing long at times. After his costly flap against Norwich in midweek, Slovakian was again unconvincing on crosses at times here. Getty
    NEWCASTLE RATINGS: Martin Dubravka - 6: Easy stop from Cornet’s glancing header in opening half but guilty of trying to play out from back instead of clearing long at times. After his costly flap against Norwich in midweek, Slovakian was again unconvincing on crosses at times here. Getty
  • Javier Manquillo - 6: Spanish full-back was caught way out of position just before half-time and was relieved to see Vydra waste opportunity. Booked late on. PA
    Javier Manquillo - 6: Spanish full-back was caught way out of position just before half-time and was relieved to see Vydra waste opportunity. Booked late on. PA
  • Jamaal Lascelles - 7: Captain returned from suspension but gave Cornet too much space as Ivorian enjoyed a couple of early attempts on goal. Enjoyed the physical battle with Wood and helped keep the Clarets striker quiet. Reuters
    Jamaal Lascelles - 7: Captain returned from suspension but gave Cornet too much space as Ivorian enjoyed a couple of early attempts on goal. Enjoyed the physical battle with Wood and helped keep the Clarets striker quiet. Reuters
  • Fabian Schar - 6: Good block on Brownhill piledriver on edge of box and played his part in determined Newcastle defensive performance. PA
    Fabian Schar - 6: Good block on Brownhill piledriver on edge of box and played his part in determined Newcastle defensive performance. PA
  • Jamal Lewis - 7: Left-back kept his place despite Matt Ritchie being back and tried to push forward when possible. Important challenge with 20 minutes left to prevent Burnley shot at goal. PA
    Jamal Lewis - 7: Left-back kept his place despite Matt Ritchie being back and tried to push forward when possible. Important challenge with 20 minutes left to prevent Burnley shot at goal. PA
  • Jonjo Shelvey - 7: Caught in two minds about whether to shoot or pass after being teed-up by Saint-Maximin in first half – and managed only to miss-control straight to Burnley. Better distribution than some of his teammates and had shot late one palmed over by Pope.
    Jonjo Shelvey - 7: Caught in two minds about whether to shoot or pass after being teed-up by Saint-Maximin in first half – and managed only to miss-control straight to Burnley. Better distribution than some of his teammates and had shot late one palmed over by Pope.
  • Joe Willock - 5: Woeful cross out for goalkick with teammates waiting in box and distribution generally was poor, particularly in nervy first half. His hopeful cross into box was dropped by Pope for Wilson’s goal. Side-footed chance over just before break and last season's goal-rush seems a distant memory. Getty
    Joe Willock - 5: Woeful cross out for goalkick with teammates waiting in box and distribution generally was poor, particularly in nervy first half. His hopeful cross into box was dropped by Pope for Wilson’s goal. Side-footed chance over just before break and last season's goal-rush seems a distant memory. Getty
  • Miguel Almiron - 7: First start under Eddie Howe and had Magpies first shot of game after 20 minutes that sailed way over bar. Left-footed low strike across Pope’s goal and that keeper finger-tipped wide after break. Getty
    Miguel Almiron - 7: First start under Eddie Howe and had Magpies first shot of game after 20 minutes that sailed way over bar. Left-footed low strike across Pope’s goal and that keeper finger-tipped wide after break. Getty
  • Allan Saint-Maximin - 6: Very quiet until dinked ball over defence almost set-up chance for Wilson and then his surging run and cut-back supplied chance that Willock wasted. Shot straight at keeper just after break and continues to frustrate with decision-making on occasions. Reuters
    Allan Saint-Maximin - 6: Very quiet until dinked ball over defence almost set-up chance for Wilson and then his surging run and cut-back supplied chance that Willock wasted. Shot straight at keeper just after break and continues to frustrate with decision-making on occasions. Reuters
  • Callum Wilson - 8: Showed superb composure when picking up ball from Pope’s drop to calmly fire Newcastle into lead. Lovely slide-rule pass to put Almiron through for chance in second half. Magpies will be praying he stays fit. Getty
    Callum Wilson - 8: Showed superb composure when picking up ball from Pope’s drop to calmly fire Newcastle into lead. Lovely slide-rule pass to put Almiron through for chance in second half. Magpies will be praying he stays fit. Getty
  • Joelinton - 6: Mixed bag from Brazilian who has become an early favourite of manager Howe. A handful for Burnley at times but also guilty of gifting possession to opposition – much to the frustration of home supporters. PA
    Joelinton - 6: Mixed bag from Brazilian who has become an early favourite of manager Howe. A handful for Burnley at times but also guilty of gifting possession to opposition – much to the frustration of home supporters. PA
  • SUBS: Federico Fernandez – (On for Almiron 85’) N/A. Getty
    SUBS: Federico Fernandez – (On for Almiron 85’) N/A. Getty
  • Jacob Murphy – (On for Saint-Maximin 90+4’’) N/A. Had one shot saved by goalkeeper. Getty
    Jacob Murphy – (On for Saint-Maximin 90+4’’) N/A. Had one shot saved by goalkeeper. Getty
  • BURNLEY RATINGS: Nick Pope - 6: Never had save to make until dropping Willock cross to feet of Wilson who put Newcastle into lead – Pope felt he’s been fouled by Schar but referee and VAR disagreed. Good saves from Almiron and Shelvey after break. Getty
    BURNLEY RATINGS: Nick Pope - 6: Never had save to make until dropping Willock cross to feet of Wilson who put Newcastle into lead – Pope felt he’s been fouled by Schar but referee and VAR disagreed. Good saves from Almiron and Shelvey after break. Getty
  • Matthew Lowton - 7: Fine ball to pick out substitute Vydra in space just before half-time but Czech attacker snatched at his shot and chance went begging. Getty
    Matthew Lowton - 7: Fine ball to pick out substitute Vydra in space just before half-time but Czech attacker snatched at his shot and chance went begging. Getty
  • Nathan Collins - 7: Irish defender coped well with threat of Wilson until Pope’s error caused chaos in box which allowed striker to find some space and score. Excellent double challenge to stop Wilson making it 2-0 but booked soon after for cynical foul on same player. Getty
    Nathan Collins - 7: Irish defender coped well with threat of Wilson until Pope’s error caused chaos in box which allowed striker to find some space and score. Excellent double challenge to stop Wilson making it 2-0 but booked soon after for cynical foul on same player. Getty
  • James Tarkowski - 7: Defender, who has been linked with a January move to Newcastle, back in team after suspension and produced important block when Almiron shot on the turn late in first half. Left for dead by one Wilson run in second half. Reuters
    James Tarkowski - 7: Defender, who has been linked with a January move to Newcastle, back in team after suspension and produced important block when Almiron shot on the turn late in first half. Left for dead by one Wilson run in second half. Reuters
  • Charlie Taylor - 8: On receiving end of a couple of clumsy Almiron challenges early on. Brilliantly timed block to deny Wilson shot on goal just before half-hour mark. Left-back was Burnley's best player. Reuters
    Charlie Taylor - 8: On receiving end of a couple of clumsy Almiron challenges early on. Brilliantly timed block to deny Wilson shot on goal just before half-hour mark. Left-back was Burnley's best player. Reuters
  • Johann Gudmundsson - 6: Sent cross into dangerous area in opening 10 minutes but no teammate had gambled in box. Saw deflected shot hit outside of post soon after. Curled second-half free-kick wide of target. PA
    Johann Gudmundsson - 6: Sent cross into dangerous area in opening 10 minutes but no teammate had gambled in box. Saw deflected shot hit outside of post soon after. Curled second-half free-kick wide of target. PA
  • Ashley Westwood - 7: Kept pressure on Newcastle, not giving likes of Shelvey and Willock any time on ball. Tried to push team on from midfield and set-up chance that Rodriguez finished but substitute was offside. Reuters
    Ashley Westwood - 7: Kept pressure on Newcastle, not giving likes of Shelvey and Willock any time on ball. Tried to push team on from midfield and set-up chance that Rodriguez finished but substitute was offside. Reuters
  • Josh Brownhill - 7: Terrific sliding tackle as Saint-Maximin threatened in first-half counter attack in what was a tireless performance from the midfielder. Reuters
    Josh Brownhill - 7: Terrific sliding tackle as Saint-Maximin threatened in first-half counter attack in what was a tireless performance from the midfielder. Reuters
  • Dwight McNeil - 4: Struggling for form this season and impact on game minimal at St James’ Park. One good ball from left nearly found Brownhill in injury-time but the Clarets need much more from one of their key attacking players. PA
    Dwight McNeil - 4: Struggling for form this season and impact on game minimal at St James’ Park. One good ball from left nearly found Brownhill in injury-time but the Clarets need much more from one of their key attacking players. PA
  • Chris Wood - 5: Big striker provided the usual outlet for Burnley up front but never had sniff of goal up front. Was on the goal line at the other end but couldn’t stop Wilson’s rising shot putting Newcastle in front. PA
    Chris Wood - 5: Big striker provided the usual outlet for Burnley up front but never had sniff of goal up front. Was on the goal line at the other end but couldn’t stop Wilson’s rising shot putting Newcastle in front. PA
  • Maxwel Cornet - 7: Ivorian attacker drilled first chance of game wide of target from edge of box and saw header comfortably saved by Dubravka. Had looked quite lively but then limped off with muscle injury after half an hour. PA
    Maxwel Cornet - 7: Ivorian attacker drilled first chance of game wide of target from edge of box and saw header comfortably saved by Dubravka. Had looked quite lively but then limped off with muscle injury after half an hour. PA
  • SUBS: Matej Vydra – (On for Cornet 31’) 4: Found himself in space in the box just before half-time and had good first touch but made right mess of shot. Getty
    SUBS: Matej Vydra – (On for Cornet 31’) 4: Found himself in space in the box just before half-time and had good first touch but made right mess of shot. Getty
  • Connor Roberts – (On for Lowton 75’) 5: No major ocontribution of note. Reuters
    Connor Roberts – (On for Lowton 75’) 5: No major ocontribution of note. Reuters
  • Jay Rodriguez – (On for Gudmundsson 81’) N/A: Had ball in Newcastle net soon after coming on but had been caught offside. Reuters
    Jay Rodriguez – (On for Gudmundsson 81’) N/A: Had ball in Newcastle net soon after coming on but had been caught offside. Reuters

Newcastle v Burnley player ratings: Willock 5, Wilson 8; Taylor 8, McNeil 4


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Callum Wilson’s goal handed Newcastle United a priceless 1-0 victory over fellow strugglers Burnley at St James’ Park on Saturday and lifted them off the foot of the Premier League.

After 14 games without a win, Eddie Howe's side ended their drought after Wilson finished well following a fumble by Burnley goalkeeper Nick Pope.

A collective effort led by hard-working frontmen Wilson and Joelinton were key to the Newcastle win that left home fans celebrating wildly at the final whistle.

Howe, who replaced Steve Bruce in charge last month, said: “It was just an amazing feeling to get that first win for them as a big thank you for everything that they’ve given to me and the team in the last few weeks.

“We know how desperate they were for that first victory — we all were — and to get it was an amazing feeling. The reaction at the end, the scenes with the players, that can only galvanise us to hopefully move forward positively.”

Newcastle now face Leicester and Liverpool away in their next two games and then host Manchester pair City and United in quick succession.

Burnley are third bottom, level on 10 points with both Newcastle and Norwich City. Clarets manager Sean Dyche said: “First half, really good. We came here and we took the game on, which we wanted to do, opened them up on occasions.

“We created good-quality moments and chances without taking them — which is obviously a question mark during the season — so some of the quality was really pleasing.

“Goals change the feel of games, not just the scoreline, and it did for them. It gave them something to hang on to and it changed the feel in the stadium.”

Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

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

Saudi Cup race day

Schedule in UAE time

5pm: Mohamed Yousuf Naghi Motors Cup (Turf), 5.35pm: 1351 Cup (T), 6.10pm: Longines Turf Handicap (T), 6.45pm: Obaiya Arabian Classic for Purebred Arabians (Dirt), 7.30pm: Jockey Club Handicap (D), 8.10pm: Samba Saudi Derby (D), 8.50pm: Saudia Sprint (D), 9.40pm: Saudi Cup (D)

Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
​​​​​​​Penguin 

UAE currency: the story behind the money in your pockets
What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Updated: December 05, 2021, 3:21 AM