Saudi Arabia will this week play host to one of the most extraordinary crossover boxing bouts yet, when WBC champion Tyson Fury faces former UFC heavyweight title-holder Francis Ngannou in Riyadh. Here are the details.
What is it?
Entitled, “Battle of the Baddest”, the crossover boxing match pits against one another Fury and Ngannou, who each reigned supreme at heavyweight in boxing and mixed martial arts, respectively.
It is a 10-round, non-title fight, marking Ngannou’s first foray in professional boxing. The fight night kicks off Riyadh Season 2023, billed “one of the world’s largest winter entertainment events”.
Where is it?
“Battle of the Baddest” is to be held at Kingdom Arena, Riyadh.
When is it?
The event will take place on Saturday, October 28. The card is expected to get under way at 8pm local time (9pm UAE), with Fury-Ngannou anticipated to make their ring walks around 12:40am.
Who’s fighting?
Fury, 35, is the reigning WBC champion, and unbeaten in all 34 professional boxing bouts (33-0-1, with 24 knockouts). In 2015, the Brit boxer stopped long-standing champion Vladimir Klitschko to become the unified heavyweight champion.
Fury was later involved in one of the sport’s great trilogies when he twice defeated Deontay Wilder (the first match-up was scored a draw). Taking Wilder’s WBC title in their second clash, Fury was last in action against Derek Chisora last December, when he secured a 10th-round TKO in London.
Ngannou, meanwhile, rose to the summit of his sport in 2021 by defeating Stipe Miocic to become the UFC heavyweight champion. The Cameroon athlete, 37, went on to retain his crown against Cyril Gane the following year, increasing his win streak to six.
However, Ngannou was stripped of the title in January – 12 months after seeing off Gane – after a long-running contract dispute with the UFC. He subsequently left the promotion to sign with the Professional Fighters League (PFL). Yet to compete for the company, Ngannou's pro record reads 17-3-0.
While never competing professionally in boxing, Ngannou trained in the sport before his MMA career took off. For the Fury encounter, he is working under the tutelage of former heavyweight champion Mike Tyson.
Elsewhere on Saturday’s card, Fabio Wardley (16-0) and David Adeleye (12-0) vie for the British heavyweight title, while former WBO heavyweight champion Joseph Parker faces off against Canada's Simon Kean.
Fight card
Tyson Fury v Francis Ngannou (heavyweight)
Fabio Wardley v David Adeleye (heavyweight)
Joseph Parker v Simon Kean (heavyweight)
Carlos Takam v Martin Bakole (heavyweight)
Arslanbek Makhmudov v Junior Anthony Wright (heavyweight)
Moses Itauma v Istvan Bernath (heavyweight)
Jack McGann v Alcibiade Duran Galvan (super welterweight)
How to watch?
Tickets for “Battle of the Baddest” are available at https://webook.com/en-US/events/battle-of-the-baddest and start at SAR 100 (Dh98). The event will also be available on a pay-per-view basis via streaming service DAZN.
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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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
On the menu
First course
▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water
▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle
Second course
▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo
▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa
Third course
▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro
▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis
Dessert
▶ Lumi Black lemon ice cream, pistachio, pomegranate
▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
The specs
Engine: 3.8-litre V6
Power: 295hp at 6,000rpm
Torque: 355Nm at 5,200rpm
Transmission: 8-speed auto
Fuel consumption: 10.7L/100km
Price: Dh179,999-plus
On sale: now
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
