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.
“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.”
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
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- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
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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
Mohammed bin Zayed Majlis
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.