For Cardiff City fans of a certain vintage, Sunday's 3-2 victory over Manchester City was like being transported back half a century, to their only previous top-flight league wins.
For the other City, rather less time travel was required: this was a defeat with disturbing echoes of last season.
It is tempting to say that manager Manuel Pellegrini's honeymoon period lasted only six days, from Monday's 4-0 thrashing of Newcastle United to Sunday's setback in Wales: tempting, but wrong.
Progress is not always a smooth, upward curve, and as emphatic as City's opening win was, there was no sense the austere Chilean assumed that his work was done and the transformation of a club was complete.
Instead, he received an unwanted reminder of underlying issues City will have to address if they are to reclaim the Premier League title.
Even as Etihad Stadium remained a fortress last year, former coach Roberto Mancini's team had an unfortunate habit of underperforming in certain away games.
Everton, Swansea and Sunderland were all bogey teams on their own turf. Perhaps now Cardiff can be added to that list.
Set-piece troubles were a recurring theme last autumn. After a loss to Ajax, an exasperated Mancini exclaimed that he should not have to tell Joleon Lescott to jump when defending a corner.
Following the loss at Cardiff, Pellegrini, shrugging off questions about his unfamiliarity with the British game, pointed out that defending dead-ball situations is similar the world over and that a team cannot afford to concede twice to them, as his did.
Another unfortunate action replay came as Joe Hart erred for Cardiff's second goal.
The Englishman's mistakes have become increasingly frequent in the past year; before his competitive debut as manager, Pellegrini found himself having to defend Hart after a blunder against Scotland on international duty.
His is a situation similar to Pepe Reina's at Liverpool, where a goalkeeper, seemingly at the peak of his powers, goes from saving his side points to costing them. Brendan Rodgers came to the conclusion it could not be dismissed as a blip and replaced Reina.
City are not at the same stage, yet, with Hart, whose problems appear more mental than technical. Roy Keane, with typically lacerating criticism, branded Hart, 26, as "cocky" 10 months ago and the chances are that Mancini would concur, after his relationship with Hart broke down completely.
The goalkeeper presents a test of the more diplomatic Pellegrini's management skills.
Mancini complained long and loud last season about City's reluctance to strengthen swiftly and sign his preferred transfer targets, and he no doubt was annoyed when his successor was allowed to spend the best part of £90 million (Dh514.9m) on four A-list recruits with six weeks of the transfer window remaining. But their spending spree had one anomaly.
City were strangely slow to act when Pellegrini requested an extra central defender.
Interest in Real Madrid's Pepe was registered almost two months ago and they have dallied over a deal for Atletico Madrid's Martin Demichelis, who was available on a free transfer earlier in the summer.
Given football's uncanny ability to punish the poorly prepared, it felt inevitable that Matija Nastasic and Vincent Kompany incurred injuries.
The Belgian's deputy, Javi Garcia, an indictment of last summer's desperate late dash for signings, is a midfielder, anyway, and endured a hard time against Cardiff's Fraizer Campbell.
That Kolo Toure, Kompany's reliable understudy, was allowed to leave City and is now in excellent form for Liverpool merely compounded the feeling this was an all-too-avoidable accident. While Pellegrini, having been named manager only 10 weeks ago, was more observer than cause of defeat, he can be faulted for his substitutions.
Removing Jesus Navas deprived his side of width; replacing Edin Dzeko saw the most in-form striker depart.
Mancini's changes, too, tended to be controversial. In every other respect, Pellegrini has been the antithesis of the Italian: he has created a happier camp, placating unsettled souls like Dzeko and Samir Nasri, and has been almost deliberately dull in his public utterances, whereas his predecessor could not stop himself from making headlines.
Yet while there is a very different face to Manchester City, the makeover will be only cosmetic until they can rid themselves of the flaws that cost them last season. Because, if you scratch below the surface, the new City may still look too much like the old.
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UAE currency: the story behind the money in your pockets
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'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now
The biog
Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates
Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.
Favourite pastime: travelling and experiencing different cultures across the globe.
Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.
Favourite Movie: Mona Lisa Smile
Favourite Author: Kahlil Gibran
Favourite Artist: Meryl Streep
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
BIGGEST CYBER SECURITY INCIDENTS IN RECENT TIMES
SolarWinds supply chain attack: Came to light in December 2020 but had taken root for several months, compromising major tech companies, governments and its entities
Microsoft Exchange server exploitation: March 2021; attackers used a vulnerability to steal emails
Kaseya attack: July 2021; ransomware hit perpetrated REvil, resulting in severe downtime for more than 1,000 companies
Log4j breach: December 2021; attackers exploited the Java-written code to inflitrate businesses and governments
Neymar's bio
Total club appearances 411
Total goals scored 241
Appearances for Barca 186
Goals scored for Barca 105
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
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.
Zayed Sustainability Prize
COMPANY PROFILE
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
● Funding size: Bootstrapped
● No of employees: Nine
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.
Series result
1st ODI Zimbabwe won by 6 wickets
2nd ODI Sri Lanka won by 7 wickets
3rd ODI Sri Lanka won by 8 wickets
4th ODI Zimbabwe won by 4 wickets
5th ODI Zimbabwe won by 3 wickets
First Person
Richard Flanagan
Chatto & Windus
Iran's dirty tricks to dodge sanctions
There’s increased scrutiny on the tricks being used to keep commodities flowing to and from blacklisted countries. Here’s a description of how some work.
1 Going Dark
A common method to transport Iranian oil with stealth is to turn off the Automatic Identification System, an electronic device that pinpoints a ship’s location. Known as going dark, a vessel flicks the switch before berthing and typically reappears days later, masking the location of its load or discharge port.
2. Ship-to-Ship Transfers
A first vessel will take its clandestine cargo away from the country in question before transferring it to a waiting ship, all of this happening out of sight. The vessels will then sail in different directions. For about a third of Iranian exports, more than one tanker typically handles a load before it’s delivered to its final destination, analysts say.
3. Fake Destinations
Signaling the wrong destination to load or unload is another technique. Ships that intend to take cargo from Iran may indicate their loading ports in sanction-free places like Iraq. Ships can keep changing their destinations and end up not berthing at any of them.
4. Rebranded Barrels
Iranian barrels can also be rebranded as oil from a nation free from sanctions such as Iraq. The countries share fields along their border and the crude has similar characteristics. Oil from these deposits can be trucked out to another port and documents forged to hide Iran as the origin.
* Bloomberg
Sholto Byrnes on Myanmar politics