Blooming Rose looks forward to facing Heat


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MIAMI // Dwyane Wade is going home tonight.

Derrick Rose will be waiting for him.

Get ready for a star-studded Eastern Conference finals.

It will be No 1 Chicago against No 2 Miami for a spot in the NBA finals, their best-of-seven to decide the East crown set to start tonight.

Chicago clinched their spot on Thursday by beating the Atlanta Hawks 93-73, winning that series in six games.

Miami punched their ticket on Wednesday, ending on a 16-0 run to defeat Boston 97-87 and advance in five games.

"It's going to be fun," Rose said. "It's going to be definitely fun. They are a great team. They're playing well together as a team and I think we're playing good together. So it's going to be a battle."

Chicago won all three match-ups during the regular season, but none by more than four points.

Including the play-offs, Chicago have the NBA's best-home record this season, 41-6. Miami, however, are the league's second-best team on the road, at 30-15, this season.

As is nearly always the case this late in the play-offs, the series carries plenty of intrigue.

Wade is from Chicago, and the Bulls met with him twice last summer with hopes of wooing him into wearing the uniform of the team he grew up idolising.

The Bulls also had visions during that July 2010 free-agent bonanza of signing LeBron James and Chris Bosh.

Both, however, landed in Miami with Wade, who chose to stay in Florida.

Nonetheless, Pat Riley, president of the Heat and the mastermind of last summer's free-agent haul, wound up sharing NBA Executive of the Year honours with the Chicago general manager Gar Forman.

"He and the entire Bulls organisation are most deserving," Riley said.

The individual match-ups are compelling, Rose and James in particular. They likely will rarely guard one another in the series, but this series shapes up as a showdown of MVPs.

James won the award in 2009 and 2010, but Rose picked up the trophy this season. James was the only unanimous selection to the All-NBA team that was revealed on Thursday, with Rose appearing on 118 of the 119 ballots.

The pursuit of history is on the agenda, too. The Bulls have won six championships, but none since 1998, Michael Jordan's final season in Chicago.

James is still chasing his first title, and although the Heat celebrated wildly after ousting Boston, he quickly offered a reminder that he and his teammates know they have plenty of challenges remaining.

"We have a lot of work to do," he said.

Rose and Wade each averaged 29 points in the Bulls-Heat series. James averaged 27.5 points in two games; he sat out one game with an ankle sprain.

On the Western front, the Memphis Grizzlies may finally have figured out how to keep the Oklahoma City Thunder from smothering Zach Randolph.

OJ Mayo moved back into the starting line-up, and his scoring threat from the outside gave Randolph enough room to score 30 points and take 13 rebounds on Friday night as the Grizzlies avoided elimination by beating the Thunder 95-83 to push their Western Conference semi-final to a deciding Game 7 today.

"It definitely made a difference," Randolph said. "OJ can knock down some shots from the outside.

"It opened up a little bit tonight in the paint. We had great spacing. They've got to guard our perimeters, Mike [Conley] and OJ, so it definitely did make a difference."

Mayo moved from the starting line-up to the bench in early January, though he did start the final two games of the regular season.

The Thunder had held Randolph to 31.9 per cent shooting since he scored 34 points in Game 1 of this series, so Lionel Hollins, the Memphis coach, started Mayo in the place of Sam Young.

"They were just clamping down on Zach with two or three guys," Hollins said.

"We felt like if we put a shooter out there they would have to honour him, and they did. OJ got some shots early on. He got some drives. You have to have some balance outside as well as inside. I just felt like in my gut that was the move to make."

Now the Grizzlies and Thunder return to Oklahoma to play the first Game 7 in these NBA play-offs.

The winner will face the well-rested Dallas Mavericks in the West finals.

* Associated Press

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Empire of Enchantment: The Story of Indian Magic

John Zubrzycki, Hurst Publishers

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Brief scores:

Toss: Nepal, chose to field

UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23

Nepal 132-7: Jora 53 not out; Zahoor 2-17

Result: UAE won by 21 runs

Series: UAE lead 1-0

UAE currency: the story behind the money in your pockets
The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Results

7pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Dirt) 1,600m; Winner: RB Kings Bay, Abdul Aziz Al Balushi (jockey), Helal Al Alawi (trainer)

7.30pm: Maiden (PA) Dh 70,000 (D) 1,600m; Winner: AF Ensito, Fernando Jara, Mohamed Daggash

8pm: Maiden (PA) Dh70,000 (D) 1,400m; Winner: AF Sourouh, Tadhg O’Shea, Ernst Oertel

8.30pm: Maiden (PA) Dh70,000 (D) 1,800m; Winner: Baaher, Fabrice Veron, Eric Lemartinel

9pm: Maiden (PA) Dh70,000 (D) 2,000m; Winner: Mootahady, Antonio Fresu, Eric Lemartinel

9.30pm: Handicap (TB) Dh70,000 (D) 2,000m; Winner: Dubai Canal, Tadhg O’Shea, Satish Seemar

10pm: Al Ain Cup – Prestige (PA) Dh100,000 (D) 2,000m; Winner: Harrab, Bernardo Pinheiro, Majed Al Jahouri

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Mubalada World Tennis Championship 2018 schedule

Thursday December 27

Men's quarter-finals

Kevin Anderson v Hyeon Chung 4pm

Dominic Thiem v Karen Khachanov 6pm

Women's exhibition

Serena Williams v Venus Williams 8pm

Friday December 28

5th place play-off 3pm

Men's semi-finals

Rafael Nadal v Anderson/Chung 5pm

Novak Djokovic v Thiem/Khachanov 7pm

Saturday December 29

3rd place play-off 5pm

Men's final 7pm

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

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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U19 World Cup in South Africa

Group A: India, Japan, New Zealand, Sri Lanka

Group B: Australia, England, Nigeria, West Indies

Group C: Bangladesh, Pakistan, Scotland, Zimbabwe

Group D: Afghanistan, Canada, South Africa, UAE

UAE fixtures

Saturday, January 18, v Canada

Wednesday, January 22, v Afghanistan

Saturday, January 25, v South Africa

UAE squad

Aryan Lakra (captain), Vriitya Aravind, Deshan Chethyia, Mohammed Farazuddin, Jonathan Figy, Osama Hassan, Karthik Meiyappan, Rishabh Mukherjee, Ali Naseer, Wasi Shah, Alishan Sharafu, Sanchit Sharma, Kai Smith, Akasha Tahir, Ansh Tandon

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.