ARSENAL 1
Giroud 06’
ASTON VILLA 3
Benteke 22’, (pen) 61’, Luna 85’
Red card Koscielny (Arsenal)
Man of the match
Gabriel Agbonlahor (Aston Villa)
LONDON // Given the gulf between the money Arsenal promised to spend this summer - lots - and the signings they have actually made so far - just one, the France youth international, Yaya Sanogo - the potential was always there for their opening game of the season to spiral into anticlimax and fury.
This, though, was a let-down on a spectacular scale. After taking an early lead against Aston Villa, anything that could have gone wrong for Arsene Wenger's side did as they were undone by poor finishing, poor refereeing, poor defending and poor discipline.
By the end, the Emirates was a predictable cauldron of boos. Arsenal's first defeat on the opening day for 13 years crystallised the discontent about the lack of transfer activity.
Fans chanted for Wenger "to spend some … money" and there was even an outing for that most modern of symbols of protest, the laser-printed A3 sheet urging "Spend Spend Spend".
Wenger struggled to remain calm when the issue of Arsenal's lack of signings was raised.
"Could we have won the game with the players who were on pitch today? Yes," he said. "We are ready to buy players if we can find players who are good enough."
Things began well, Arsenal taking the lead with a delightfully worked goal after six minutes. Here, perhaps, was the advantage of not making signings: a team goal rooted in the mutual understanding of players who have trained and played together.
Jack Wilshere got the move going with a dragback before laying the ball right for Tomas Rosicky: he slid the ball down the line for Alex Oxlade-Chamberlain and his cross was swept in by Olivier Giroud.
The swell of discontent, though, had merely been postponed.
Gabriel Agbonlahor, described as "unplayable" by his manager Paul Lambert, charged through after 21 minutes, poked the ball past Laurent Koscielny and was upended by Wojciech Szczesny.
The ball broke to Karim El Ahmadi, who fired wide, but the referee Anthony Taylor pointed to the spot, to the irritation of Arsenal players and fans who presumably thought an advantage had been played.
Szczesny saved Christian Benteke's penalty, but the Belgian forward nodded in the rebound.
A second, far more controversial penalty followed just after the hour, by which time Fabian Delph had struck the inside of the post.
Koscielny seemed to make contact with the ball but then caught Agbonlahor's trailing leg. This time Benteke sent Szczesny the wrong way and rolled in the penalty.
Koscielny was booked for the foul, something that had serious consequences seven minutes later when he stretched into a challenge on Andreas Weimann. He made minimal contact, if any, and his studs were not raised, but it was enough to earn a second yellow card and a dismissal.
"I didn't like his performance but more than that I didn't like the spirit in which he refereed the game," said Wenger, who was unhappy at Villa's physical approach.
"Read into that what you will. It's a deeper question that just one decision."
By then, there was a sense that if it could go wrong for Arsenal, it would - although their sense of grievance should not disguise the fact that Villa looked sharper and smarter.
Rosicky, by far Arsenal's best player on the day, laid off a ball for Santi Cazorla, who struck an awkwardly bouncing ball into the ground, only for it to loop up and be pushed against the crossbar by Brad Guzan.
The coup de grace was applied by Antonio Luna, the only new signing on the pitch at the start of play, who ran on to Weimann's pass and calmly rolled the ball in off the post with four minutes remaining.
The result was bad enough, but Arsenal also lost Kieran Gibbs to a cut on his head, Oxlade-Chamberlain went off at half time and Bacary Sagna landed awkwardly on his neck late on. Rosicky and Aaron Ramsey also picked up knocks.
This was as miserable as it gets and the pressure on Arsenal and Wenger for new signings is more intense than ever.
sports@thenational.ae
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FIGHT INFO
Men’s 60kg Round 1:
Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1
Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)
RIVER%20SPIRIT
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6.30pm: Al Maktoum Challenge Round-3 Group 1 (PA) | US$95,000 | (Dirt) 2,000m
7.05pm: Meydan Classic Listed (TB) ) | $175,000) | (Turf) 1,600m
7.40pm: Handicap (TB) ) | $135,000 ) | (D) 1,600m
8.15pm: Nad Al Sheba Trophy Group 3 (TB) ) | $300,000) | (T) 2,810m
8.50pm: Curlin Handicap Listed (TB)) | $160,000) | (D) 2,000m
9.25pm: Handicap (TB)) | $175,000) | (T) 1,400m
10pm: Handicap (TB) ) | $135,000 ) | (T) 2,000m
COMPANY%20PROFILE
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If you go
The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.
The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
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
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
ZAYED SUSTAINABILITY PRIZE
Naga
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Fitness problems in men's tennis
Andy Murray - hip
Novak Djokovic - elbow
Roger Federer - back
Stan Wawrinka - knee
Kei Nishikori - wrist
Marin Cilic - adductor
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
The Birkin bag is made by Hermès.
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Zayed Sustainability Prize
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Key fixtures from January 5-7
Watford v Bristol City
Liverpool v Everton
Brighton v Crystal Palace
Bournemouth v AFC Fylde or Wigan
Coventry v Stoke City
Nottingham Forest v Arsenal
Manchester United v Derby
Forest Green or Exeter v West Brom
Tottenham v AFC Wimbledon
Fleetwood or Hereford v Leicester City
Manchester City v Burnley
Shrewsbury v West Ham United
Wolves v Swansea City
Newcastle United v Luton Town
Fulham v Southampton
Norwich City v Chelsea
UAE currency: the story behind the money in your pockets