The best action this week focuses at the top end of the table in Germany, Spain, England, UAE and Italy.
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BUNDESLIGA: Hertha Berlin v Bayern Munich, beIN Sports HD, Saturday, 5.30pm
If Borussia Dortmund are to get one final chance to close the gap on Bayern Munich it has to be this weekend as the Bundesliga leaders travel to fourth-placed Hertha Berlin, while Dortmund take on struggling Stuttgart. Dortmund may also take heart from the likelihood of Pep Guardiola resting some of his key players, with the Uefa Champions League semi-final first leg against Atletico Madrid next Wednesday. Hertha, who are aiming to claim a place in next season’s Champions League, will look to 14-goal forward Salomon Kalou to fire them to victory. Easier said than done when facing Bayern, who are seven points clear with four games remaining.
PRIMERA LIGA: Barcelona v Sporting Gijon, beIN Sports HD, Saturday, 10.30pm
Welcome back, Barcelona. After a run of three successive defeats that saw Barca knocked out of the Champions League and see their lead in the Primera Liga vanish, Luis Enrique’s side responded in brutal fashion to beat Deportivo La Coruna 8-0 on Wednesday. With wins for Atletico Madrid, who are level at the top on 79 points, and Real Madrid, who are a point behind, Barca still have no margin for error. Sporting should pose few problems for the might of Barcelona, and Lionel Messi and Co should fill their boots. Still, a draw or worse, as unlikely as it may seem, could put Barcelona’s title Primera Liga defence under serious threat.
PREMIER LEAGUE: Leicester City v Swansea City, beIN Sports HD, Sunday, 7.15pm
Leicester City will be appearing in most must-see match lists until the end of the season as the club that was rooted to the bottom of the Premier League with 10 games to go last season closes in on the most unlikely title triumph in living memory. Their run-in may contain tricky away fixtures to Manchester United and Chelsea, but with a five-point cushion, the title remains Leicester’s to lose. A home win against Swansea City will go some way to tightening their grip on the trophy. Claudio Ranieri will have to do without star striker Jamie Vardy, who is serving a suspension. Leicester still should have too much for a team that just lost 3-0 to Newcastle United, though.
ARABIAN GULF LEAGUE: Al Nasr v Al Ahli, Abu Dhabi Sports HD, Sunday, 8.30pm
Al Ahli took a major step towards winning the Arabian Gulf League title last week with a 1-0 win over rivals Al Ain, and travel to third-placed Al Nasr on Sunday aiming to edge closer towards the trophy. Al Ain host bottom-club Al Shaab earlier in the evening and will surely move to within three points of Al Ahli, at least temporarily. A win for Cosmin Olaroiu’s side, which will put them six points clear with two games to go, will all but guarantee the title, given their superior goal difference. Al Nasr may be third in the table and enjoying a strong season, but they remain a whopping 22 points behind Al Ahli. Given what is at stake, this should be another win for Al Ahli.
SERIE A: AS Roma v Napoli, beIN Sports HD, Monday, 5pm
Arguably the biggest match in Europe this week as second in Serie A travels to third in an encounter that could end Napoli’s fading title hopes. They are five points behind leaders Juventus with four fixtures remaining, but a win in AS Rome will keep the dream alive at least for another week. Crucially for Napoli, 31-goal striker Gonzalo Higuain is available after his suspension was reduced to three matches. The Argentine may just prove the difference between the two sides. Roma legend Francesco Totti will likely take his place among the substitutes again despite his late heroics against Torino on Wednesday. This could be a cracker.
Match statistics
Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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
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
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20Profile
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The specs
Engine: 3.0-litre 6-cyl turbo
Power: 374hp at 5,500-6,500rpm
Torque: 500Nm from 1,900-5,000rpm
Transmission: 8-speed auto
Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
'The Woman in the House Across the Street from the Girl in the Window'
Director:Michael Lehmann
Stars:Kristen Bell
Rating: 1/5
Killing of Qassem Suleimani
What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
