• Red Bull's Max Verstappen celebrates at the Yas Marina Circuit after claiming pole position at the Abu Dhabi Grand Prix on Saturday, December 11. AFP
    Red Bull's Max Verstappen celebrates at the Yas Marina Circuit after claiming pole position at the Abu Dhabi Grand Prix on Saturday, December 11. AFP
  • Red Bull's Max Verstappen during the qualifying session in Abu Dhabi. AFP
    Red Bull's Max Verstappen during the qualifying session in Abu Dhabi. AFP
  • Max Verstappen after sealing pole position. AFP
    Max Verstappen after sealing pole position. AFP
  • Lewis Hamilton after finishing second behind Max Verstappen in qualifying. AFP
    Lewis Hamilton after finishing second behind Max Verstappen in qualifying. AFP
  • Mercedes driver Valtteri Bottas during the third practice session in Abu Dhabi. EPA
    Mercedes driver Valtteri Bottas during the third practice session in Abu Dhabi. EPA
  • Alpine's Fernando Alonso in action during practice. Reuters
    Alpine's Fernando Alonso in action during practice. Reuters
  • McLaren driver Lando Norris during practice. AFP
    McLaren driver Lando Norris during practice. AFP
  • Mercedes team members on the pit wall during practice. Reuters
    Mercedes team members on the pit wall during practice. Reuters
  • Lewis Hamilton during practice. AFP
    Lewis Hamilton during practice. AFP
  • Red Bull's Max Verstappen during practice. AFP
    Red Bull's Max Verstappen during practice. AFP
  • Mercedes driver Lewis Hamilton during the third practice session. Victor Besa/The National.
    Mercedes driver Lewis Hamilton during the third practice session. Victor Besa/The National.
  • Mercedes driver Lewis Hamilton of Britain arrives at the Yas Marina Circuit in Abu Dhabi. Victor Besa / The National
    Mercedes driver Lewis Hamilton of Britain arrives at the Yas Marina Circuit in Abu Dhabi. Victor Besa / The National
  • Red Bull's Dutch driver Max Verstappen arrives at the Yas Marina Circuit. Victor Besa / The National
    Red Bull's Dutch driver Max Verstappen arrives at the Yas Marina Circuit. Victor Besa / The National
  • Alfa Romeo's Antonio Giovinazzi arrives at Yas Marina Circuit. Victor Besa/The National.
    Alfa Romeo's Antonio Giovinazzi arrives at Yas Marina Circuit. Victor Besa/The National.
  • Ferrari's Carlos Sainz Jr. Victor Besa / The National
    Ferrari's Carlos Sainz Jr. Victor Besa / The National
  • Red Bull's Sergio Perez in the Paddock before practice. Victor Besa / The National
    Red Bull's Sergio Perez in the Paddock before practice. Victor Besa / The National
  • Mercedes driver Valtteri Bottas with his girlfriend Tiffany Cromwell at Yas Marina Circuit. Victor Besa / The National
    Mercedes driver Valtteri Bottas with his girlfriend Tiffany Cromwell at Yas Marina Circuit. Victor Besa / The National
  • McLaren's Daniel Ricciardo. Victor Besa / The National
    McLaren's Daniel Ricciardo. Victor Besa / The National

Nico Rosberg backs Lewis Hamilton to win title battle ahead of Abu Dhabi GP


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Nico Rosberg, the last driver to defeat Lewis Hamilton in a title battle, has predicted his former rival and teammate will come out on top against Max Verstappen this weekend.

The Formula One season goes down to the wire in this Sunday's Etihad Airways Abu Dhabi Grand Prix, with Hamilton and Verstappen level on points going into the season's final race.

Hamilton has won the last four drivers' championships and the 36-year-old Mercedes driver is chasing a record eighth crown, with the Dutchman, 24, his first.

The pair have collided three times already and are level on points going into the final race — only the second time that has happened and first since 1974 — with Verstappen 9-8 ahead on wins.

In 2016, Rosberg sealed the title in Abi Dhabi ahead of Hamilton — then his Mercedes teammate — and retired days later. The German believes Hamilton has hit form at the right time but knows the pressure the duo will be under all too well.

“Lewis is on fire, he has such great form, winning three [races] in a row and he’s brought it into free practice here,” Rosberg told Sky Sports on Saturday. “You kind of feel he has to be a little bit the favourite at the moment.

“I was in such a title battle in 2016 and it’s a lot, just the intensity. The nerves. Someone like Max, from outside sometimes you think ‘This guy doesn’t even get nervous’ but that’s not true. Inside we’re still all humans … and both of them will be on the edge of their seats this weekend.”

Rosberg described trying to get some sleep ahead of the race five years ago in Abu Dhabi as “an absolute disaster” and even eating food became a problem.

  • ABU DHABI PODIUM: 2024: 1) Lando Norris (McLaren) 2) Carlos Sainz Jr (Ferrari) 3) Charles Leclerc (Ferrari). Chris Whiteoak / The National
    ABU DHABI PODIUM: 2024: 1) Lando Norris (McLaren) 2) Carlos Sainz Jr (Ferrari) 3) Charles Leclerc (Ferrari). Chris Whiteoak / The National
  • Lando Norris sealed his first ever victory at the Abu Dhabi Grand Prix in 2024. Chris Whiteoak / The National
    Lando Norris sealed his first ever victory at the Abu Dhabi Grand Prix in 2024. Chris Whiteoak / The National
  • 2023: 1) Max Verstappen (Red Bull) 2) Charles Leclerc (Ferrari) 3) George Russell (Mercedes). Getty Images
    2023: 1) Max Verstappen (Red Bull) 2) Charles Leclerc (Ferrari) 3) George Russell (Mercedes). Getty Images
  • Max Verstappen secured a fourth consecutive Abu Dhabi Grand Prix win in 2023. Victor Besa / The National
    Max Verstappen secured a fourth consecutive Abu Dhabi Grand Prix win in 2023. Victor Besa / The National
  • 2022: 1). Max Verstappen (Red Bull) 2) Charles Leclerc (Ferrari) 3) Sergio Perez (Redd Bull). Getty Images
    2022: 1). Max Verstappen (Red Bull) 2) Charles Leclerc (Ferrari) 3) Sergio Perez (Redd Bull). Getty Images
  • Max Verstappen on his way to a third Abu Dhabi GP victory in a row in 2022. Getty Images
    Max Verstappen on his way to a third Abu Dhabi GP victory in a row in 2022. Getty Images
  • 2021: 1) Max Verstappen (Red Bull) 2) Lewis Hamilton (Mercedes) 3) Carlos Sainz Jr (Ferrari). Reuters
    2021: 1) Max Verstappen (Red Bull) 2) Lewis Hamilton (Mercedes) 3) Carlos Sainz Jr (Ferrari). Reuters
  • Max Verstappen on his way to victory in the 2021 Abu Dhabi GP that saw the Dutchman edge out Lewis Hamilton for the title at Yas Marina Circuit. EPA
    Max Verstappen on his way to victory in the 2021 Abu Dhabi GP that saw the Dutchman edge out Lewis Hamilton for the title at Yas Marina Circuit. EPA
  • 2020: 1) Max Verstappen (Red Bull) 2) Valtteri Bottas (Mercedes) 3) Lewis Hamilton (Mercedes). Getty
    2020: 1) Max Verstappen (Red Bull) 2) Valtteri Bottas (Mercedes) 3) Lewis Hamilton (Mercedes). Getty
  • Dutch driver Max Verstappen on his way to victory at the Yas Marina Circuit on December 13, 2020. AFP
    Dutch driver Max Verstappen on his way to victory at the Yas Marina Circuit on December 13, 2020. AFP
  • 2019: 1) Lewis Hamilton (Mercedes) 2) Max Verstappen (Red Bull) 3) Charles Leclerc (Ferrari). Getty
    2019: 1) Lewis Hamilton (Mercedes) 2) Max Verstappen (Red Bull) 3) Charles Leclerc (Ferrari). Getty
  • British driver Lewis Hamilton crosses the finish line to win the Abu Dhabi GP on December 1, 2019. AP
    British driver Lewis Hamilton crosses the finish line to win the Abu Dhabi GP on December 1, 2019. AP
  • 2018: 1) Lewis Hamilton (Mercedes) 2) Sebastian Vettel (Ferrari) 3) Max Verstappen (Red Bull). Reuters
    2018: 1) Lewis Hamilton (Mercedes) 2) Sebastian Vettel (Ferrari) 3) Max Verstappen (Red Bull). Reuters
  • British driver Lewis Hamilton on his way to victory at Yas Marina Circuit on November 25, 2018. EPA
    British driver Lewis Hamilton on his way to victory at Yas Marina Circuit on November 25, 2018. EPA
  • 2017: 1) Valtteri Bottas (Mercedes) 3) Lewis Hamilton (Mercedes) 2) Sebastian Vettel (Ferrari). Getty
    2017: 1) Valtteri Bottas (Mercedes) 3) Lewis Hamilton (Mercedes) 2) Sebastian Vettel (Ferrari). Getty
  • Valtteri Bottas of Finland on his way to victory at Yas Marina Circuit in Abu Dhabi on November 26, 2017. Christopher Pike / The National
    Valtteri Bottas of Finland on his way to victory at Yas Marina Circuit in Abu Dhabi on November 26, 2017. Christopher Pike / The National
  • 2016: 1) Lewis Hamilton (Mercedes) 2) Nico Rosberg (Mercedes) 3) Sebastian Vettel (Ferrari). AFP
    2016: 1) Lewis Hamilton (Mercedes) 2) Nico Rosberg (Mercedes) 3) Sebastian Vettel (Ferrari). AFP
  • Lewis Hamilton wins the Abu Dhabi Grand Prix at Yas Marina Circuit on November 27, 2016. AFP Photo
    Lewis Hamilton wins the Abu Dhabi Grand Prix at Yas Marina Circuit on November 27, 2016. AFP Photo
  • 2015: 1) Nico Rosberg (Mercedes) 2) Lewis Hamilton (Mercedes) 3) Kimi Raikkonen (Ferrari).
    2015: 1) Nico Rosberg (Mercedes) 2) Lewis Hamilton (Mercedes) 3) Kimi Raikkonen (Ferrari).
  • German driver Nico Rosberg on his way to victory at Yas Marina Circuit on November 29, 2015. Christopher Pike / The National
    German driver Nico Rosberg on his way to victory at Yas Marina Circuit on November 29, 2015. Christopher Pike / The National
  • 2014: 1) Lewis Hamilton (Mercedes) 2) Felipe Massa (Williams) 3) Valtteri Bottas (Williams). Christopher Pike / The National
    2014: 1) Lewis Hamilton (Mercedes) 2) Felipe Massa (Williams) 3) Valtteri Bottas (Williams). Christopher Pike / The National
  • British driver Lewis Hamilton races to victory at Yas Marina Circuit on November 23, 2014. Christopher Pike / The National
    British driver Lewis Hamilton races to victory at Yas Marina Circuit on November 23, 2014. Christopher Pike / The National
  • 2013: 1) Sebastian Vettel (Red Bull) 2) Mark Webber (Red Bull) 3) Nico Rosberg (Mercedes).
    2013: 1) Sebastian Vettel (Red Bull) 2) Mark Webber (Red Bull) 3) Nico Rosberg (Mercedes).
  • German driver Sebastian Vettel on his way to victory at Yas Marina Circuit on November 3, 2013. Christopher Pike / The National
    German driver Sebastian Vettel on his way to victory at Yas Marina Circuit on November 3, 2013. Christopher Pike / The National
  • 2012) 1) Kimi Raikkonen (Lotus) 2) Fernado Alonso (Ferrari) 3) Sebastian Vettel (Red Bull). Reuters
    2012) 1) Kimi Raikkonen (Lotus) 2) Fernado Alonso (Ferrari) 3) Sebastian Vettel (Red Bull). Reuters
  • Finnish driver Kimi Raikkonen leads the field on his way to victory at Yas Marina Circuit on November 4, 2012. Reuters
    Finnish driver Kimi Raikkonen leads the field on his way to victory at Yas Marina Circuit on November 4, 2012. Reuters
  • 2011: 1) Lewis Hamilton (McLaren) 2) Fernando Alonso (Ferrari) 3) Jenson Button (McLaren) Pawan Singh / The National
    2011: 1) Lewis Hamilton (McLaren) 2) Fernando Alonso (Ferrari) 3) Jenson Button (McLaren) Pawan Singh / The National
  • British driver Lewis Hamilton wins at Yas Marina Circuit on November 13, 2011. Pawan Singh / The National
    British driver Lewis Hamilton wins at Yas Marina Circuit on November 13, 2011. Pawan Singh / The National
  • 2010: 1) Sebastian Vettel (Red Bull) 2) Lewis Hamilton (McLaren) 3) Jenson Button (McLaren). Andrew Henderson / The National
    2010: 1) Sebastian Vettel (Red Bull) 2) Lewis Hamilton (McLaren) 3) Jenson Button (McLaren). Andrew Henderson / The National
  • German driver Sebastian Vettel on his way to victory at Yas Marina Circuit on November 14, 2010. Andrew Henderson / The National
    German driver Sebastian Vettel on his way to victory at Yas Marina Circuit on November 14, 2010. Andrew Henderson / The National
  • 2009: 1) Sebastian Vettel (Red Bull) 2) Mark Webber (Red Bull) 3) Jenson Button (Brawn). Stephen Lock / The National
    2009: 1) Sebastian Vettel (Red Bull) 2) Mark Webber (Red Bull) 3) Jenson Button (Brawn). Stephen Lock / The National
  • German driver Sebastian Vettel on his way to victory in the inaugural Abu Dhabi Grand Prix on November 1, 2009. Stephen Lock / The National
    German driver Sebastian Vettel on his way to victory in the inaugural Abu Dhabi Grand Prix on November 1, 2009. Stephen Lock / The National

“It was like two, maximum three, hours per night. I couldn’t even eat properly. The food wouldn’t go down. So I had to revert back to my childhood food which was Frosties and milk,” he said. “That was the only thing that would go down.

“And it’s all these troubles that you are then fighting throughout the weekend, you just have to try and spare the energy to when it matters.”

Rosberg also described Hamilton as a skilled operator when it comes to dealing with the media. “The media game is something you have to play if you want to win a world championship. It’s always like that because the media has such a power, even internally in the team,” said Rosberg.

“Lewis is very, very good at that. His latest strategy has been to stay out of things, stay very low profile and just let the attention and pressure build on Max’s shoulders. And that has worked very well.

“Christian has to try and do what he can because for young Max it’s the first time he’s in a championship fight. It’s a big ask, against one of the greatest of all time.”

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  • Priority access to new homes from participating developers
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Baby Driver

Director: Edgar Wright

Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James

Three and a half stars

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 
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

Essentials
The flights

Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing. 

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: December 11, 2021, 12:46 PM