• LIVERPOOL RATINGS: Alisson- 6. Little he could have done about either goal with poor defending from Liverpool, but a much better second half where he commanded his box well. Reuters
    LIVERPOOL RATINGS: Alisson- 6. Little he could have done about either goal with poor defending from Liverpool, but a much better second half where he commanded his box well. Reuters
  • Andy Robertson - 6. Some moments where his defending could have been better. Showed intensity in the second half to win a high number of duels and stretch the play going forwards. AP
    Andy Robertson - 6. Some moments where his defending could have been better. Showed intensity in the second half to win a high number of duels and stretch the play going forwards. AP
  • Virgil van Dijk - 5. A poor clearance allowed Martinelli in for Arsenal’s first, while his marking was poor as Gabriel Jesus headed past to make it 2-0. Improved in the second half with much more aggression in his play. AP
    Virgil van Dijk - 5. A poor clearance allowed Martinelli in for Arsenal’s first, while his marking was poor as Gabriel Jesus headed past to make it 2-0. Improved in the second half with much more aggression in his play. AP
  • Ibrahima Konate - 7. A dominant display saw Konate strong in the challenge, and that helped get the crowd going after a slide tackle won the ball cleanly. Unable to take advantage of his chance at the end of the game that he looked certain to score. AP
    Ibrahima Konate - 7. A dominant display saw Konate strong in the challenge, and that helped get the crowd going after a slide tackle won the ball cleanly. Unable to take advantage of his chance at the end of the game that he looked certain to score. AP
  • Trent Alexander-Arnold - 7. It was clear Alexander-Arnold was adapting to a new role against Arsenal as he was deployed inside a lot more in attacking phases. Secured the crucial assist to complete Liverpool’s comeback after a piece of brilliance on the right flank and cross to find Roberto Firmino. Getty
    Trent Alexander-Arnold - 7. It was clear Alexander-Arnold was adapting to a new role against Arsenal as he was deployed inside a lot more in attacking phases. Secured the crucial assist to complete Liverpool’s comeback after a piece of brilliance on the right flank and cross to find Roberto Firmino. Getty
  • Fabinho - 5. Gave the ball away too cheaply at times, and was sometimes slow to close down spaces. Fared better when Liverpool switched to play more aggressively. Getty
    Fabinho - 5. Gave the ball away too cheaply at times, and was sometimes slow to close down spaces. Fared better when Liverpool switched to play more aggressively. Getty
  • Jordan Henderson - 6. Had a chance to score before the break but couldn’t keep his effort down. Kept things ticking in the opponent’s third and took care of the ball. Reuters
    Jordan Henderson - 6. Had a chance to score before the break but couldn’t keep his effort down. Kept things ticking in the opponent’s third and took care of the ball. Reuters
  • Curtis Jones - 6. An assured display from midfield with Jones who timed his astute flick perfectly in the build up to Mohamed Salah’s goal. Replaced for Thiago around the hour mark. AFP
    Curtis Jones - 6. An assured display from midfield with Jones who timed his astute flick perfectly in the build up to Mohamed Salah’s goal. Replaced for Thiago around the hour mark. AFP
  • Diogo Jota - 5. The Portugal international couldn’t seem to get on the ball enough during the time he was on the pitch, with Arsenal quick to crowd out his space. AFP
    Diogo Jota - 5. The Portugal international couldn’t seem to get on the ball enough during the time he was on the pitch, with Arsenal quick to crowd out his space. AFP
  • Cody Gakpo - 5. Looked composed under pressure on the ball and moved into different channels to provide an option. Not able to get a sight of goal. AP
    Cody Gakpo - 5. Looked composed under pressure on the ball and moved into different channels to provide an option. Not able to get a sight of goal. AP
  • Mohamed Salah - 5. May have got Liverpool’s first goal, but he will be disappointed to not leave the game with three points. He was unlucky with an effort that drew an excellent save from Ramsdale, and his penalty miss could have been costly. Getty
    Mohamed Salah - 5. May have got Liverpool’s first goal, but he will be disappointed to not leave the game with three points. He was unlucky with an effort that drew an excellent save from Ramsdale, and his penalty miss could have been costly. Getty
  • SUBS: Thiago Alcantara (Jones, 60') - 6. Always looked to play progressively and took up astute positions in midfield. Helped control the game for Klopp’s side. Reuters
    SUBS: Thiago Alcantara (Jones, 60') - 6. Always looked to play progressively and took up astute positions in midfield. Helped control the game for Klopp’s side. Reuters
  • Darwin Nunez (Jota, 60') - 6. A huge chance saw Darwin Nunez unable to generate enough power to beat Ramsdale, while he also made an opportunity for Ibrahima Konate in the final minute of the game. EPA
    Darwin Nunez (Jota, 60') - 6. A huge chance saw Darwin Nunez unable to generate enough power to beat Ramsdale, while he also made an opportunity for Ibrahima Konate in the final minute of the game. EPA
  • Roberto Firmino (Fabinho, 78') - N/A. Took his time to grow into the game after coming on, and eventually got the all important equaliser in space at the back post in the 87th minute. Reuters
    Roberto Firmino (Fabinho, 78') - N/A. Took his time to grow into the game after coming on, and eventually got the all important equaliser in space at the back post in the 87th minute. Reuters
  • ARSENAL RATINGS: Aaron Ramsdale - 8. Arsenal’s best player with a number of massive stops helping keep Liverpool at bay. A game the Gunners would have lost without him. AP
    ARSENAL RATINGS: Aaron Ramsdale - 8. Arsenal’s best player with a number of massive stops helping keep Liverpool at bay. A game the Gunners would have lost without him. AP
  • Oleksandr Zinchenko - 6. Not as effective as usual going forward, in a display where he struggled to make an impact going forward, though he did take care of the ball when in possession. AP
    Oleksandr Zinchenko - 6. Not as effective as usual going forward, in a display where he struggled to make an impact going forward, though he did take care of the ball when in possession. AP
  • Gabriel Magalhaes - 7. Constantly frustrated Liverpool with a number of quick interventions to clear the danger. Kept Liverpool’s forward line quiet for the most part. AFP
    Gabriel Magalhaes - 7. Constantly frustrated Liverpool with a number of quick interventions to clear the danger. Kept Liverpool’s forward line quiet for the most part. AFP
  • Rob Holding - 6. A no nonsense approach from Holding saw him quick to clear the danger, but he did concede a penalty that Mohamed Salah missed. Reuters
    Rob Holding - 6. A no nonsense approach from Holding saw him quick to clear the danger, but he did concede a penalty that Mohamed Salah missed. Reuters
  • Ben White - 5. Not at his best today in a difficult match that Arsenal lost control of. Could have been much better with his passing. AP
    Ben White - 5. Not at his best today in a difficult match that Arsenal lost control of. Could have been much better with his passing. AP
  • Thomas Partey - 7. Won the ball back on a number of occasions for Mikel Arteta’s side, but his influence seemed to fade after Liverpool scored. AP
    Thomas Partey - 7. Won the ball back on a number of occasions for Mikel Arteta’s side, but his influence seemed to fade after Liverpool scored. AP
  • Granit Xhaka - 6 . Alert to the danger and won the majority of his duels. Squared up to Trent Alexander-Arnold in the first half which seemed to ignite the Liverpool crowd before momentum began to switch sides. Getty
    Granit Xhaka - 6 . Alert to the danger and won the majority of his duels. Squared up to Trent Alexander-Arnold in the first half which seemed to ignite the Liverpool crowd before momentum began to switch sides. Getty
  • Martin Odegaard - 5. One of Odegaard’s more disappointing displays this season, with the Norway international not able to influence the game as well as he normally does. AP
    Martin Odegaard - 5. One of Odegaard’s more disappointing displays this season, with the Norway international not able to influence the game as well as he normally does. AP
  • Bukayo Saka - 7. Arsenal’s brightest attacker with Saka causing plenty of trouble for Liverpool. Produced an excellent piece of skill in the second half, but his team-mates weren’t alert to his cut back. Reuters
    Bukayo Saka - 7. Arsenal’s brightest attacker with Saka causing plenty of trouble for Liverpool. Produced an excellent piece of skill in the second half, but his team-mates weren’t alert to his cut back. Reuters
  • Gabriel Jesus - 6. Another goal for Jesus who was unmarked to head past Alisson. Struggled after the restart with Liverpool much quicker to challenge him. Reuters
    Gabriel Jesus - 6. Another goal for Jesus who was unmarked to head past Alisson. Struggled after the restart with Liverpool much quicker to challenge him. Reuters
  • Gabriel Martinelli - 7. It took just minutes before Martinelli dribbled past Alexander-Arnold before producing a cross, and he looked confident across the 90 minutes, getting a goal in the process with a delicate touch past Alisson. Reuters
    Gabriel Martinelli - 7. It took just minutes before Martinelli dribbled past Alexander-Arnold before producing a cross, and he looked confident across the 90 minutes, getting a goal in the process with a delicate touch past Alisson. Reuters
  • SUBS: Leandro Trossard (Jesus, 80') N/A. Usually spent his time defending with Arsenal unable to re-capture control of the game. AFP
    SUBS: Leandro Trossard (Jesus, 80') N/A. Usually spent his time defending with Arsenal unable to re-capture control of the game. AFP
  • Kieran Tierney (Zinchenko. 88') N/A. Jakub Kiwior (Odegaard, 80') - N/A. Reuters
    Kieran Tierney (Zinchenko. 88') N/A. Jakub Kiwior (Odegaard, 80') - N/A. Reuters

Liverpool v Arsenal player ratings: Alexander-Arnold 7, Salah 5; Ramsdale 8, Jesus 6


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Arsenal's chances of winning the Premier League title suffered a blow on Sunday as Liverpool produced a brilliant comeback to snatch a 2-2 draw at Anfield on Sunday.

The North Londoners were heading for a first league victory at Liverpool since 2012, an eighth successive league win and a massive three points in their quest to win the league as they powered into a 2-0 lead.

But Liverpool turned up the heat in the second half as Roberto Firmino headed an 87th-minute equaliser.

Goals from Gabriel Martinelli and Gabriel Jesus appeared to have Arsenal cruising towards victory. But Mohamed Salah pulled one back before half-time to spark a Liverpool fightback.

Salah missed a second-half penalty before Firmino sealed a point for the Reds.

After the match, Arsenal manager Mikel Arteta bemoaned the Gunners' lack of ruthlessness.

"We missed that ruthlessness to take the game," said Arteta. "The big lesson is we didn't play the way we did the first half.

"We didn't continue to play. We gave every ball away, allowed big spaces and big transition moments to the best team in the world in this."

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

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.

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

EU Russia

The EU imports 90 per cent  of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil. 

The Gandhi Murder
  • 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
  • 34 - Nationalities featured in the film The Gandhi Murder
  • 7 - million dollars, the film's budget 

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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

Defined benefit and defined contribution schemes explained

Defined Benefit Plan (DB)

A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.

Defined Contribution Plan (DC) 

A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Jewel of the Expo 2020

252 projectors installed on Al Wasl dome

13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas

550 tonnes of moulded steel were raised last year to cap the dome

724,000 cubic metres is the space it encloses

Stands taller than the leaning tower of Pisa

Steel trellis dome is one of the largest single structures on site

The size of 16 tennis courts and weighs as much as 500 elephants

Al Wasl means connection in Arabic

World’s largest 360-degree projection surface

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

War and the virus

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

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The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Updated: April 10, 2023, 2:39 AM