Belgian Jasper Philipsen took his second win of this year's Tour de France on Friday as a group of riders came down hard in the dash to the line at Pau.
Wout van Aert was second and Pascal Ackermann third, but Biniam Girmay kept the green sprint jersey and Tadej Pogacar stayed in the race leader's yellow after 13 stages.
The sprint was marred by a high-speed crash with 500m to go but Pogacar, who was just ahead, avoided it.
Alpecin rider Philipsen is regarded as the best sprinter in the peloton since taking the green jersey in 2023 but has had to watch the Eritrean Girmay win three stages to earn the limelight.
"I kept on believing because the feeling was good. I could start my sprint with confidence and I'm happy no one was able to pass," Philipsen said.
"This was my best feeling so far in the Tour de France, we didn't have the best start, also feeling wise, some bad luck, but I'm happy we could turn it around.
"Two stage wins is not a bad Tour."
Girmay now has 346 points to Philipsen's 271 with no real sprint stages remaining.
Pogacar got involved in the sprint and came ninth. "Why not, I had good legs, it was an easy day so this was a bit of fun," said the 25-year-old.
Slovenian veteran Primoz Roglic failed to appear at the start line Friday as his two falls in two days with the mountains looming this weekend combined to make his withdrawal inevitable.
Pogacar also took a hit when his chief climbing aide Juan Ayuso pulled out sick halfway through a stage with few great difficulties.
"Juan felt unwell during stage 12 and symptoms unfortunately worsened overnight," UAE Team Emirates doctors said.
He had been in the running for a top-five slot.
"It's not perfect, we lost a guy but we have a strong team, they are improving every day and are 100 percent committed," said Pogacar.
Pogacar leads Remco Evenepoel by 1min 06sec and Jonas Vingegaard, the winner the past two years, is third at 1min 14sec.
Portuguese Joao Almeida is fourth at 4min 10sec and Spain's Carlos Rodriguez is fifth, 10sec further behind.
Pogacar rode up and joined him approvingly as they created an echelon, dropping sprinters Mark Cavendish and Dylan Groenewegen.
They also caught the escape group of Ineos rider Michal Kwiatkowski, French pair Romain Gregoire and Julien Bernard and the Dane Magnus Cort, who collected the day's combativity award.
Saturday's stage takes the peloton up the feared Col du Tourmalet, 19km at an average climb of 7.5 gradient to 2,115m altitude.
Riders must then descend the Tourmalet and pedal up to Saint-Lary-Soulan Pla d'Adet, an 11km stretch at 8 percent gradient leading to the finish line.
Sunday if anything is worse with 45km of climbing and almost as much descending, culminating at the magnificent Plateau de Beille where it could become clearer as to who might win this year's race.
Stage 13 results
1. Jasper Philipsen (Bel/Alpecin-Deceuninck) 3hrs 23mins 09 secs
2. Wout van Aert (Bel/Visma-Lease a Bike) Same time
3. Pascal Ackermann (Ger/Israel-Premier Tech) "
4. Biniam Girmay (Eri/Intermarche-Wanty) "
5. Nikias Arndt (Ger/Bahrain Victorious) "
GC standings after stage 13
1. Tadej Pogacar (Slo/UAE Team Emirates) 52hrs 40mins 58secs
2. Remco Evenepoel (Bel/Soudal-Quick Step) +1min 06secs
3. Jonas Vingegaard (Den/Visma-Lease a Bike) +1min 14secs
4. Joao Almeida (Por/UAE Team Emirates) +4mins 20secs
5. Carlos Rodriguez (Spa/Ineos Grenadiers) +4mins 40secs
Racecard
6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m
7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m
7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m
8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D)
8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m
9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m
10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
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
Killing of Qassem Suleimani
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
Visa changes give families fresh hope
Foreign workers can sponsor family members based solely on their income
Male residents employed in the UAE can sponsor immediate family members, such as wife and children, subject to conditions that include a minimum salary of Dh 4,000 or Dh 3,000 plus accommodation.
Attested original marriage certificate, birth certificate of the child, ejari or rental contract, labour contract, salary certificate must be submitted to the government authorised typing centre to complete the sponsorship process
In Abu Dhabi, a woman can sponsor her husband and children if she holds a residence permit stating she is an engineer, teacher, doctor, nurse or any profession related to the medical sector and her monthly salary is at least Dh 10,000 or Dh 8,000 plus accommodation.
In Dubai, if a woman is not employed in the above categories she can get approval to sponsor her family if her monthly salary is more than Dh 10,000 and with a special permission from the Department of Naturalization and Residency Dubai.
To sponsor parents, a worker should earn Dh20,000 or Dh19,000 a month, plus a two-bedroom accommodation
Results
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