• Khamzat Chimaev celebrates after submitting Robert Whittaker in their middleweight bout during UFC 308 at the Etihad Arena in Abu Dhabi on Saturday, October 26, 2024. All images Chris Whiteoak / The National
    Khamzat Chimaev celebrates after submitting Robert Whittaker in their middleweight bout during UFC 308 at the Etihad Arena in Abu Dhabi on Saturday, October 26, 2024. All images Chris Whiteoak / The National
  • Khamzat Chimaev submits Robert Whittaker at the Etihad Arena
    Khamzat Chimaev submits Robert Whittaker at the Etihad Arena
  • Robert Whittaker suffered a shock defeat in the first round at UFC 308
    Robert Whittaker suffered a shock defeat in the first round at UFC 308
  • Khamzat Chimaev took Robert Whittaker down in the first round at UFC 308
    Khamzat Chimaev took Robert Whittaker down in the first round at UFC 308
  • Khamzat Chimaev celebrates victory at UFC 308
    Khamzat Chimaev celebrates victory at UFC 308
  • Khamzat Chimaev extended his unbeaten run at the Etihad Arena
    Khamzat Chimaev extended his unbeaten run at the Etihad Arena
  • Khamzat Chimaev overpowered Robert Whittaker in the first round at UFC 308
    Khamzat Chimaev overpowered Robert Whittaker in the first round at UFC 308

UFC 308: Khamzat Chimaev 'going for the belt' after shattering Robert Whittaker's jaw during stunning win


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Undefeated Khamzat Chimaev delivered another stunning performance as he submitted former champion Robert Whittaker in the first round of their middleweight clash during UFC 308 at the Etihad Arena on Saturday, setting himself up for a shot at the title.

Chimaev wasted no time taking his opponent down, making the most of his wrestling skills to overpower Whittaker before latching on to a face crank that ended up dislocating his jaw. Whittaker was forced into a first-round submission just 3:34 into the fight.

It was a sensational result for the Chechen-born fighter who returned to the octagon for the first time in a year; Chimaev was forced to pull out of his bout with former middleweight champion Whittaker at the inaugural UFC Saudi Arabia event in June due to illness.

With the result on Saturday, Chimaev extended his undefeated record which now stands at 14 victories, with no draws or losses.

“I’m going for the belt!” Chimaev said after his dominating win.

“That guy, thanks, Rob. I love you, my brother. You legend, I respect you took the fight with me, no one wants to fight with me. All the champions are running from me.

“I'm always trusting God. I do my best in the training. I push myself, and my wife, my family, they know how hard I work. I can do the best that I can do and then trust God. He shows me the way, so he's on my side."

Chimaev was asked whether he knew about Whittaker's jaw injury.

"They show [a picture of Whittaker's injury] to me. I felt something was wrong with his chin when I push it. So, feel bad for that, didn't mean to break somebody's chin. But this is my work, you know. Make somebody pain," Chimaev said.

Chimaev thus became the first middleweight to submit Whittaker, who entered the fight as the division's top contender. Next on Chimaev's radar are South African champion Dricus Du Plessis and former champion Sean Strickland.

"Dana (White), what's wrong with the UFC, man?" Chimaev said, calling out UFC's CEO during his post-fight interview. "Give me my belt."

“It doesn’t matter Sean or Dricus, just going for the gold. We’ll see what happens next. I’m ready."

If not a title shot, Chimaev said he is ready to fight former UFC middleweight champion Israel Adesanya.

“For me, Adesanya would be a good money fight because he has a big name. Sean Strickland, we’ve been in the gym. We have some stuff not done yet, so that would be good history as well.”

It was Whittaker's first loss in over a year, ending his title shot bid for now. The Australian native held the belt from July 2017 to October 2019, defending it once.

The main event of the evening, Ilia Topuria successfully defended his featherweight title with a third-round TKO against Max Holloway.

In a contest between two stalwarts of the division, Topuria landed a flurry of punches to end the challenge of Holloway, who had earned a title shot with a stunning fifth-round KO against Justin Gaethje in April.

  • Ilia Topuria after knocking out Max Holloway with a left hook during their featherweight title bout at UFC 308 at the Etihad Arena in Abu Dhabi. All photos: Chris Whiteoak / The National
    Ilia Topuria after knocking out Max Holloway with a left hook during their featherweight title bout at UFC 308 at the Etihad Arena in Abu Dhabi. All photos: Chris Whiteoak / The National
  • Ilia Topuria, left, overpowered Max Holloway during their featherweight title bout at UFC 308
    Ilia Topuria, left, overpowered Max Holloway during their featherweight title bout at UFC 308
  • Ilia Topuria attempts to blocs a punch from Max Holloway
    Ilia Topuria attempts to blocs a punch from Max Holloway
  • Ilia Topuria knocks out Max Holloway with a left hook
    Ilia Topuria knocks out Max Holloway with a left hook
  • Ilia Topuria celebrates his featherweight title win in Abu Dhabi
    Ilia Topuria celebrates his featherweight title win in Abu Dhabi
  • Khamzat Chimaev knocked down Robert Whittaker in the first round of their middleweight bout at the Etihad Arena
    Khamzat Chimaev knocked down Robert Whittaker in the first round of their middleweight bout at the Etihad Arena
  • Khamzat Chimaev defeated Robert Whittaker in stunning fashion on Saturday
    Khamzat Chimaev defeated Robert Whittaker in stunning fashion on Saturday
  • Khamzat Chimaev ended up injuring Robert Whittaker's jaw during his first-round win
    Khamzat Chimaev ended up injuring Robert Whittaker's jaw during his first-round win
  • Khamzat Chimaev celebrates his middleweight win
    Khamzat Chimaev celebrates his middleweight win
  • Magomed Ankalaev, right, takes on Aleksandar Rakic in a light heavyweight bout in Abu Dhabi
    Magomed Ankalaev, right, takes on Aleksandar Rakic in a light heavyweight bout in Abu Dhabi
  • Magomed Ankalaev, left, blocks a kick from Aleksandar Rakic
    Magomed Ankalaev, left, blocks a kick from Aleksandar Rakic
  • Lerone Murphy battles with Dan Ige, left, in their featherweight bout
    Lerone Murphy battles with Dan Ige, left, in their featherweight bout
  • Lerone Murphy, right, defeated Dan Ige on Saturday
    Lerone Murphy, right, defeated Dan Ige on Saturday
  • Shara Magomedov took on Armen Petrosyan in a middleweight bout.
    Shara Magomedov took on Armen Petrosyan in a middleweight bout.
  • Shara Magomedov (red shorts) takes on Armen Petrosyan in their middleweight clash
    Shara Magomedov (red shorts) takes on Armen Petrosyan in their middleweight clash
  • Mateusz Rebecki, right, battles with Myktybek Orolbai
    Mateusz Rebecki, right, battles with Myktybek Orolbai
  • Mateusz Rębecki, right, evades a punch from Myktybek Orolbai
    Mateusz Rębecki, right, evades a punch from Myktybek Orolbai
  • Abusupiyan Magomedov (red shorts) takes on Brunno Ferreira in a middleweight bout.
    Abusupiyan Magomedov (red shorts) takes on Brunno Ferreira in a middleweight bout.
  • Abusupiyan Magomedov fights Brunno Ferreira, right, in a middleweight contest
    Abusupiyan Magomedov fights Brunno Ferreira, right, in a middleweight contest
  • Abusupiyan Magomedov, right, defeated Brunno Ferreira
    Abusupiyan Magomedov, right, defeated Brunno Ferreira

Topuria thus became the first fighter to knockout Holloway, who has competed for the UFC for more than a decade.

"All the praise to Max Holloway," Topuria said.

"With that right hand, I felt it. I just saw it with him, in his face, he started making some steps back, and you don't see that often with Max," Topuria said, paying tribute to his opponent as Holloway suffered the first knockout loss in UFC.

"I hope I'm going to be a small portion of the example he has been for me, for the new generation."

In other events at UFC 308, top-ranked light heavyweight Magomed Ankalaev defeated Aleksandar Rakic by unanimous decision after three rounds.

In an action-packed three-round featherweight match, Lerone Murphy beat Dan Ige by unanimous decision. Also, Shara Magomedov defeated Armen Petrosyan by TKO in the second round of their middleweight bout.

MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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

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Look north

BBC business reporters, like a new raft of government officials, are being removed from the national and international hub of London and surely the quality of their work must suffer.

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Updated: October 27, 2024, 10:29 AM