Is Martin Brodeur a truly great goaltender, or is he merely a good goalie playing for a great defensive team in the New Jersey Devils?
If you look at Brodeur's numbers, it's a clear-cut case for greatness.
He has the most all-time NHL wins (576 and counting).
He is on the verge of the most all-time shutouts (tied with the legendary Terry Sawchuk at 103).
He is tied with his long-time rival Patrick Roy for most all-time play-off shutouts (23, including an astounding seven in the 2003 play-offs, the last time the Devils won the Stanley Cup).
He is also tied with Roy for the most 30-plus win seasons (12, and Brodeur, at 19-8-1 this season, is well on his way to establishing a new mark).
Brodeur is out on his own with the most 40-win seasons (seven; including an NHL-record 48 in 2006-07).
He has won three Stanley Cups (1995, 2000 and 2003).
He has an Olympic gold medal with Canada in 2006, and he will get another crack in Vancouver in February as the almost certain No 1 goalie for the host country).
He was the Calder Trophy winner as the NHL's best rookie in 1993-94 (when he went 27-11-8 with three shutouts, including the first of his career, a 4-0 blanking of the Anaheim Mighty Ducks on October 20, 1993).
He has won four Vezina Trophies as the NHL's top goalie (in 2003, ' 04, ' 07 and '08) and also placed second in the voting three times).
He has been a three-time first-team all-star and a four-time second-teamer, and has made 10 appearances in the NHL All-Star Game between 1996 and 2008.
But the statistics, impressive though they are, do not tell the full story. Before Brodeur joined the Devils they were a sad-sack excuse for an NHL franchise that had missed the play-offs six times in 11 seasons. Since Brodeur joined the team in 1993, the once-hapless Devils have qualified for the post-season 14 times in 15 years.
New Jersey won the Stanley Cup in 1994-95, Brodeur's second season, so it is likely the Devils were on the cusp of turning things around, with or without the now-37-year-old netminder. But three Stanley Cups and a perennial presence near the top of the Eastern Conference standings?
Simply put, without Brodeur, those accomplishments would not have happened.
The Devils, of course, played the neutral-zone trap to perfection in the NHL's pre-lockout days under their coach/defensive zealot Jacques Lemaire, and the clogging style caught on throughout the league after they won their first Cup.
Brodeur's detractors are quick to point out that he played behind the most defensively capable team in perhaps the NHL's most defensive era, with the implication that Brodeur was more a beneficiary than a cause of the Devils' success. But New Jersey played that style because they had Brodeur - and Brodeur thrived because the Devils played that style. Call it a mutually beneficial relationship, one which was able to win in the NHL's Dead Puck Era of the neutral-zone trap as well as in the post-lockout free-flowing game of today.
And where Brodeur once had the likes of Scott Stevens, Scott Niedermayer and Ken Daneyko as his linchpin defencemen - as well as shut-down forwards like John Madden, Jay Pandolfo and Bobby Holik - he is doing it these days with a no-name defence corps in front of him and a crop of forwards who have opened things up offensively, secure in the knowledge they have one of the game's best goalies ready to bail them out.
One of the greatest of all-time, in fact.
sports@thenational.ae
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company%20profile
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
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
COMPANY%20PROFILE
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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari