Quade Cooper nearly had everyone convinced he was a changed man. So reformed is he, he has even mastered the art of the empty post-match platitude.
"We got very close, our defence was outstanding, as was the effort and the attitude the boy showed, so credit to our team," the Australian rugby union bad boy-turned Queensland Reds captain for the day said in his post-match television interview on Saturday.
"Very happy with the way I went and the way our team went. We have a good outfit. We are not happy about losing but the effort we showed was great."
What, no constrictive team environment? No toxic edicts from above? What about me, myself and Irene? Boring.
Cooper is not your archetypal captain. When it comes to thinking clearly under pressure, he usually assesses the options, works out what the percentages favour, then does exactly the opposite.
It was mainly for that reason the British & Irish Lions were given the runaround for much of their 22-12 victory over the Reds in Brisbane on Saturday.
Cooper is tougher to read than Ulysses, but that is equally applicable to his teammates as for opposition defenders.
For every miss-out pass sent spiralling halfway across the pitch straight into the grasp of a well-positioned colleague, there would be a no-look pass to nobody in particular. The Lions should have scored a try in the first half from one pass he threw went to ground.
His style of play may well be a breath of fresh air but it is not likely to win him back his Australia Test jersey any time soon.
Neither of Saturday's captains at Suncorp Stadium exactly fits the usual job description.
While Cooper the captain is a poacher turned gamekeeper, Sam Warburton just seems reluctant, on account of the fact a captain is expected to be a ready communicator.
Warburton, playing his first game on tour for the Lions, prefers to let his actions do the talking. Which can be problematic if you mess up.
Lions captains are supposed to be shoo-ins for the Test team, but Warburton is hardly that at present.
The Welshman's quiet display in the red No 7 shirt Saturday was some way short of the excellence showed previously by Justin Tipuric and Sean O'Brien.
He let Luke Morahan slip through his grasp on the way to the stunning opening try, too.
Maybe he will have to rely on Churchillian speeches to secure his place in the Test XV, after all. That would go against the grain for a player who missed the first school rugby match he was ever supposed to play in having gone Awol because he was too nervous.
At least he would do the talking, though. You can imagine Cooper would tweet his pep talk to his teammates and tag a picture of a peanut-butter sandwich at the same time. Clearly rugby, and captaincy, takes all sorts.
pradley@thenational.ae
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MATCH INFO
Iceland 0 England 1 (Sterling pen 90 1)
Man of the match Kari Arnason (Iceland)
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
ARSENAL IN 1977
Feb 05 Arsenal 0-0 Sunderland
Feb 12 Manchester City 1-0 Arsenal
Feb 15 Middlesbrough 3-0 Arsenal
Feb 19 Arsenal 2-3 West Ham
Feb 26 Middlesbrough 4-1 Arsenal (FA Cup)
Mar 01 Everton 2-1 Arsenal
Mar 05 Arsenal 1-4 ipswich
March 08 Arsenal 1-2 West Brom
Mar 12 QPR 2-1 Arsenal
Mar 23 Stoke 1-1 Arsenal
Apr 02 Arsenal 3-0 Leicester
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)
Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
Funding stage: Seed investment
Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
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
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
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.
