Manny Pacquiao is more than three weeks out from his next title defence against unbeaten American Chris Algieri but the World Boxing Organisation (WBO) welterweight champion is already in devastating form, trainer Freddie Roach says.
Sparring partner Viktor Postol, the No 1 contender in the World Boxing Council’s super lightweight division, would undoubtedly agree after the Filipino southpaw left him with a broken nose in training last week.
Pacquiao (56-5-2), who has won titles in a record eight different weight classes, suffered successive defeats in 2012 but has got back on track with two impressive wins over Brandon Rios and Timothy Bradley.
A win over former kickboxer Algieri could bring the long-awaited super fight with Floyd Mayweather Jr one step closer.
Roach, speaking during a promotional visit to Hong Kong, does not believe Algieri will pose Pacquiao too many problems at the Venetian Macau on November 22.
“The thing is I have my No 1 contender from Ukraine and he’s a very good boxer and he could beat Algieri right now,” Tuesday’s South China Morning Post quoted Roach as saying.
“That’s why I brought him in as a No 1 sparring partner because he has that style.
“Manny broke Postol’s nose three days ago. But Postol’s okay. I train him. He’s a fighter, he’s a tough kid and he’s not going home.”
The 30-year-old Algieri has a 20-0 professional record and won the WBO light-welterweight title last month by a split decision against Russia’s Ruslan Provodnikov.
Pacquiao has not scored a knockout since stopping Miguel Cotto in November 2009, and was himself knocked out by Juan Manuel Marquez in 2012 in his first outing after losing to Bradley the same year.
While some have questioned how much gas the 35-year-old has left after 63 professional fights, Roach said Pacquiao was way ahead of schedule.
“Manny Pacquiao is in great shape. Our strength coach came in 10 days before me. He started working him and by the time I worked with him, we were sparring 12 rounds in the mitts,” he added.
“Pacquiao wasn’t even breathing heavy. His condition is terrific right now.”
Roach also allayed fears the Filipino could peak too soon.
“That’s why I want him to come to Hong Kong. We weren’t going to come because the fight is more important. But the thing is that we are way ahead of schedule,” he said.
Roach had no words of comfort for Pacquiao’s sparring partners, however.
“We still have three hard weeks of work in front of us. With three good sparring partners, it’s working out well. I have one more sparring partner coming over as a reserve, but I will use him as well.”
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Which products are to be taxed?
To be taxed:
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules
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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
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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
Results:
Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.
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The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
HEADLINE HERE
- I would recommend writing out the text in the body
- And then copy into this box
- It can be as long as you link
- But I recommend you use the bullet point function (see red square)
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How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
