Arsenal's Mesut Ozil celebrates his goal against Aston Villa during their English Premier League match at the Emirates Stadium in London, February 1, 2015. REUTERS/Eddie Keogh
Arsenal's Mesut Ozil celebrates his goal against Aston Villa during their English Premier League match at the Emirates Stadium in London, February 1, 2015. REUTERS/Eddie Keogh
Arsenal's Mesut Ozil celebrates his goal against Aston Villa during their English Premier League match at the Emirates Stadium in London, February 1, 2015. REUTERS/Eddie Keogh
Arsenal's Mesut Ozil celebrates his goal against Aston Villa during their English Premier League match at the Emirates Stadium in London, February 1, 2015. REUTERS/Eddie Keogh

Arsene Wenger invested in Mesut Ozil and Alex Oxlade-Chamberlain, not Karim Benzema


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Arsene Wenger does not believe Real Madrid forward Karim Benzema would automatically transform Arsenal into Premier League winners.

Arsenal’s record scorer, Thierry Henry, has said the acquisition of Benzema, who has been linked with a move to north London this summer, would spur Arsenal to their first league title since 2004.

But Wenger, speaking ahead of his side’s opener against West Ham at the Emirates Stadium on Sunday, said his squad should instead take a collective approach to their scoring duties.

“I respect Thierry Henry a lot for his football knowledge but it is not as mathematical as that,” Wenger said. “We have to develop our collective game and depend less on one guy who comes in and scores all the goals.”

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Every Premier League title winner since 2009 has boasted one player who has scored at least 20 goals.

But while Wenger acknowledged the importance of a free-scoring striker, he called on players such as Mesut Ozil, in his third campaign with the club, and Alex Oxlade-Chamberlain, who netted the winner against Chelsea in the Community Shield, to improve their scoring tallies from midfield.

“It is important but maybe we can share that,” Wenger said. “I think Olivier Giroud would not have been far from 20 if he played the whole of last season and Theo Walcott, as well.

“I don’t see why a guy like Chamberlain should not have an ambition to score 10 goals, Sanchez can score goals, too.

“Ozil has to fix himself a target of at least 10. For a guy who plays behind the striker you want more from him on the goalscoring so we can a little bit share that.”

Arsenal will head into their opener against West Ham without Jack Wilshere after he was sidelined for up to four weeks with a hairline fracture to his left fibula.

It marks the latest setback for the 23-year-old midfielder, but Wenger is hopeful Wilshere will become less susceptible to injuries with age.

“Your body settles down at 23 and adapts,” Wenger said. “I have developed many, many young players and many who were injury-prone at 19, 20, 21.

“You think they will always be injured, but at 23 suddenly their bodies adapted.

“Ashley Cole had ankle problems, Gael Clichy and Robin van Persie also had surgeries before the age of 23 but after that they suddenly settled.”

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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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1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
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'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.

When do nominations close? The process concludes on December 31.

How do I nominate someone? Through the website.

When is the ceremony? The awards event will take place early next year.

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