The sprint duel between Usain Bolt and Justin Gatlin will get the International Association of Athletics Federations (IAAF) world championships off to an explosive start when they take their rivalry onto the Beijing track in the 100 metres heats on Saturday.
Bolt has dominated sprinting since he claimed a golden treble at the Beijing Olympics in the Bird’s Nest stadium, winning nine of 10 individual world and Olympic sprint titles since 2008 — his sole blip being the 100m at the Daegu worlds in 2011, when he was disqualified for a false start.
America’s Gatlin is the man in form but he cuts a contentious figure after serving two doping bans, latterly between 2006 to 2010 after a positive test for testosterone.
That suspension came after he had won Olympic 100m gold in 2004 and a world sprint double in Helsinki in 2005.
Since his return, he has won 2012 world 60m indoor gold, London Olympic 100m bronze and Moscow world silver, and at 33 he is riding an unbeaten streak of 27 races dating back to August 2013.
Bolt leads the head-to-head against Gatlin 6-1, but the Jamaican insisted statistics, and the fact Gatlin was allowed to compete, were far from his thoughts.
“Competition is competition. It’s always about who’s in the best form and executes,” he said.
“Rules are the rules, he’s served his ban and he can compete. I’m not worried. I never look at statistics. It’s track and field — you never know what’s going to happen.”
Bolt, who has held the 100m and 200m world records since 2009, said he had got over pelvic joint pain that had prevented him from employing enough flex to fully drive the power out of his long legs.
Last month he roared back from that early-season setback, which saw him miss six weeks of competitive action, with back-to-back 100m times of 9.87 seconds at the London Diamond League meeting.
“I would have liked more competitive races,” Bolt said. “But training is more important than competing.”
On 100m times recorded in 2015, Bolt is ranked No 6. Gatlin tops the list with a personal best of 9.74 set in Doha in May, having also clocked 9.75 twice and 9.78.
“My body feels it’s like a 27 year old instead of a 33 year old who’s run those four years and feels tired,” Gatlin said last month. “My being away from the sport has been a gift and a curse in a way.
“For me it’s saddening I had to be away, but I’m able to have had adequate rest and sit back and see my opponents and their growth and use that to my advantage.”
Gatlin “is running very well, as far as I can see”, said Bolt’s teammate Asafa Powell, who has clocked up more sub-10-second 100m runs than any other sprinter.
The former world-record holder has misfired on the biggest stage but has looked in fine form this season.
“Definitely I’m ready to compete, that’s why I’m here,” said Powell, who is also captain of the Jamaican team. “If my best is not as good as other guys, I just have to be happy I gave my best.”
Today’s preliminary round starts at 8.40am (UAE), with the heats, which will decide the 16 men to go through to the semi-finals, taking place from 3.20pm, with the final at 5.15pm.
The other main action on the opening day sees two gold medals decided in the men’s 10,000 metres and in the men’s marathon, with the latter beginning at 3.35am.
The only final in women’s action is the shot put final, which begins at 4.05pm.
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UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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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
Know your camel milk:
Flavour: Similar to goat’s milk, although less pungent. Vaguely sweet with a subtle, salty aftertaste.
Texture: Smooth and creamy, with a slightly thinner consistency than cow’s milk.
Use it: In your morning coffee, to add flavour to homemade ice cream and milk-heavy desserts, smoothies, spiced camel-milk hot chocolate.
Goes well with: chocolate and caramel, saffron, cardamom and cloves. Also works well with honey and dates.
