UAE Team Emirates rider Tadej Pogacar unleashed a devastating turn of speed to win the sixth stage of the Tour de France on Thursday.
Defending champion Jonas Vingegaard still kept the overall race lead 25 seconds ahead of the Slovenian.
On the Tour's first summit finish, UAE Team Emirates leader Pogacar give it his all with two kilometres to go and finished 24 seconds ahead of Vingegaard. Overnight leader Jai Hindley now sits in third place.
Pogacar's comeback would give him a psychological edge over Vingegaard even though the defending champion took the overall leader's yellow jersey.
The Slovenian, who lost ground to Vingegaard in Wednesday's first mountain stage, resisted his rival's attack in the Col du Tourmalet before going solo on the final climb to Cauterets-Cambasque and beating the Jumbo Visma rider.
After Hindley, who claimed the yellow jersey on Wednesday, was dropped before the top of the Tourmalet, Vingegaard and Pogacar were set to fight for the stage win on the last ascent.
Pogacar attacked with 2.7km left, taking Vingegaard by surprise after the Dane's team had done everything to set him up for the win all day.
Vingegaard and two-time winner Pogacar were billed as the stars of the Tour and so it is proving to be.
Pogacar started the Tour strongly but Vingegaard struck back on stage five before this new enthralling instalment of their internecine duel offered up some more gripping fare.
Overnight leader Hindley's 15 minutes of fame were sealed on the 17km slog up the highest peak of the Tour so far, the Col du Tourmalet.
The Australian paid for his efforts in the breakaway on stage five and dropped off the pace as Vingegaard put the hammer down.
"I would not say it's revenge but it feels sweet to win and to take some time back. I feel a little bit relieved, I feel much better now," Pogacar said after a stunning day.
"The display Jonas showed yesterday was incredible and I was thinking when they started to pull on the Tourmalet, I thought 'if it's going to happen like yesterday we can pack our bags and go home', but luckily I had good legs today and I could follow on the Tourmalet.
"I felt quite comfortable and when I felt it was the right moment in the end I attacked and it was a big relief...I would say now it's almost the perfect gap and it's going to be a big battle until the last stage I think."
Key Points
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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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