• Royal Challengers Bengaluru's Virat Kohli watches the ball after playing a shot during the Indian Premier League (IPL) Twenty20 cricket match between Royal Challengers Bengaluru and Punjab Kings at the M. Chinnaswamy Stadium in Bengaluru on March 25, 2024. (Photo by Idrees MOHAMMED / AFP) / -- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE --
    Royal Challengers Bengaluru's Virat Kohli watches the ball after playing a shot during the Indian Premier League (IPL) Twenty20 cricket match between Royal Challengers Bengaluru and Punjab Kings at the M. Chinnaswamy Stadium in Bengaluru on March 25, 2024. (Photo by Idrees MOHAMMED / AFP) / -- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE --
  • Royal Challengers Bengaluru's Mahipal Lomror, right, celebrates with batting partner Dinesh Karthik after their win against Punjab Kings. AP
    Royal Challengers Bengaluru's Mahipal Lomror, right, celebrates with batting partner Dinesh Karthik after their win against Punjab Kings. AP
  • Royal Challengers Bengaluru's Virat Kohli walks off the field after losing his wicket, caught by Harpreet Brar off the bowling of Harshal Patel. AP
    Royal Challengers Bengaluru's Virat Kohli walks off the field after losing his wicket, caught by Harpreet Brar off the bowling of Harshal Patel. AP
  • Royal Challengers Bengaluru's Virat Kohli hits a six. AP
    Royal Challengers Bengaluru's Virat Kohli hits a six. AP
  • Royal Challengers Bengaluru's Glenn Maxwell is bowled out by Punjab Kings' Harpreet Brar for three runs. AP
    Royal Challengers Bengaluru's Glenn Maxwell is bowled out by Punjab Kings' Harpreet Brar for three runs. AP
  • Punjab Kings' Harpreet Brar celebrates the dismissal of Royal Challengers Bengaluru's Glenn Maxwell. AP
    Punjab Kings' Harpreet Brar celebrates the dismissal of Royal Challengers Bengaluru's Glenn Maxwell. AP
  • Royal Challengers Bengaluru's Cameron Green hits out. AFP
    Royal Challengers Bengaluru's Cameron Green hits out. AFP
  • Punjab Kings' Tanay Thyagarajan jumps over his teammate Liam Livingstone as he fields the ball. AFP
    Punjab Kings' Tanay Thyagarajan jumps over his teammate Liam Livingstone as he fields the ball. AFP
  • Punjab Kings' Harpreet Brar, right, celebrates with captain Shikhar Dhawan after the dismissal of Royal Challengers Bengaluru's Rajat Patidar for 18. AP
    Punjab Kings' Harpreet Brar, right, celebrates with captain Shikhar Dhawan after the dismissal of Royal Challengers Bengaluru's Rajat Patidar for 18. AP
  • Punjab Kings' players celebrate after the dismissal of Royal Challengers Bengaluru's captain Faf du Plessis. AFP
    Punjab Kings' players celebrate after the dismissal of Royal Challengers Bengaluru's captain Faf du Plessis. AFP
  • Punjab Kings' Sam Curran celebrates after taking the catch to dismiss Royal Challengers Bengaluru's captain Faf du Plessis. AFP
    Punjab Kings' Sam Curran celebrates after taking the catch to dismiss Royal Challengers Bengaluru's captain Faf du Plessis. AFP
  • Punjab Kings' Kagiso Rabada celebrates the dismissal of Royal Challengers Bengaluru's captain Faf du Plessis. AP
    Punjab Kings' Kagiso Rabada celebrates the dismissal of Royal Challengers Bengaluru's captain Faf du Plessis. AP
  • Royal Challengers Bengaluru's Yash Dayal, right, celebrates with captain Faf du Plessis after the dismissal of Punjab Kings' Sam Curran. AP
    Royal Challengers Bengaluru's Yash Dayal, right, celebrates with captain Faf du Plessis after the dismissal of Punjab Kings' Sam Curran. AP
  • Punjab Kings' Sam Curran on his way to a score of 23 off 17 balls. AP
    Punjab Kings' Sam Curran on his way to a score of 23 off 17 balls. AP
  • Royal Challengers Bengaluru's Glenn Maxwell celebrates the dismissal of Punjab Kings' captain Shikhar Dhawan. AP
    Royal Challengers Bengaluru's Glenn Maxwell celebrates the dismissal of Punjab Kings' captain Shikhar Dhawan. AP
  • Royal Challengers Bengaluru's Mohammed Siraj, centre, celebrates his dismissal of Punjab Kings' Jitesh Sharma, right, caught by Anuj Rawat for 27. AP
    Royal Challengers Bengaluru's Mohammed Siraj, centre, celebrates his dismissal of Punjab Kings' Jitesh Sharma, right, caught by Anuj Rawat for 27. AP
  • Punjab Kings' captain Shikhar Dhawan top scored for his side with 45 off 37 balls. AFP
    Punjab Kings' captain Shikhar Dhawan top scored for his side with 45 off 37 balls. AFP
  • Royal Challengers Bengaluru's Mohammed Siraj, without cap, celebrates with teammates after the dismissal of Punjab Kings' Jonny Bairstow, caught by Virat Kohli for 8. AP
    Royal Challengers Bengaluru's Mohammed Siraj, without cap, celebrates with teammates after the dismissal of Punjab Kings' Jonny Bairstow, caught by Virat Kohli for 8. AP

Virat Kohli has T20 World Cup in his sights after match-winning effort for RCB in IPL 2024


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Virat Kohli showed he still has fire in the belly as he steered Royal Challengers Bengaluru to victory against Punjab Kings in the IPL on Monday.

Kohli hit a well-paced 77 from 49 balls to help Royal Challengers chase down a target of 177 at the Chinnaswamy Stadium - their home ground.

It was a far from routine innings for Kohli as it showed he still had the hunger to succeed in the T20 format; his spot in India's T20 side has come under the scanner recently, with a growing belief that the team has too many 'anchors' and not enough power hitters.

The T20 World Cup begins in June in the Caribbean and the US - right after the IPL. And if Kohli has a bumper season, he would be an automatic selection, especially since national captain Rohit Sharma reportedly wants Kohli in the team.

Kohli averages more than 50 in T20 internationals and has a strike rate of almost 140, but still faces questions over his scoring rate. On Monday, the 35-year-old said he still has what it takes to succeed in the format.

"I know my name is nowadays quite attached to just promoting the game in many parts of the world when it comes to T20 cricket. But, I've still got it, I guess," Kohli said in his post-match conference.

The former captain was referring to suggestions by some experts and former players that Kohli needs to be a part of the 2024 T20 World Cup in order to promote the game in North America.

Kohli hit 11 fours and two sixes in his 49-ball knock as Bengaluru chased down the target with four balls to spare.

The star batsman fell to fast bowler Harshal Patel in the 16th over and soon Bengaluru lost another wicket before Dinesh Karthik (28) and impact substitute Mahipal Lomror (17) steered the team home by adding of 48 off just 18 balls.

Kohli returned to competitive cricket in the IPL after taking a two-month break for the birth of his second child. When asked about his extended paternity break, Kohli said time away from India had helped him reconnect with his family and move away from the spotlight.

"We were not in the country. We were at a place where people weren't recognising us," said Kohli.

"Just to feel normal for two months was a surreal experience. I was telling the guys that the voices got that much louder (back home) which wasn't the case for the last two months. It was amazing to be another person on the road."

On Monday, Kohli also became the third batsman after Chris Gayle and David Warner to score 100 or more fifty-plus knocks in T20 cricket.

The Good Liar

Starring: Helen Mirren, Ian McKellen

Directed by: Bill Condon

Three out of five stars

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

Fire and Fury
By Michael Wolff,
Henry Holt

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

First Person
Richard Flanagan
Chatto & Windus 

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

Expert input

If you had all the money in the world, what’s the one sneaker you would buy or create?

“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett

“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche

“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox

“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite

 “I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy

“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

MATCH INFO

Tottenham Hotspur 1
Kane (50')

Newcastle United 0

'Hocus%20Pocus%202'
%3Cp%3EDirector%3A%20Anne%20Fletcher%3Cbr%3E%3Cbr%3EStars%3A%20Bette%20Midler%2C%20Sarah%20Jessica%20Parker%2C%20Kathy%20Najimy%3Cbr%3E%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
South Africa v India schedule

Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg

ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion

T20Is: 1st T20I Feb 18, Johannesburg; 2nd T20I Feb 21, Centurion; 3rd T20I Feb 24, Cape Town

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Directed by: Craig Gillespie

Starring: Emma Stone, Emma Thompson, Joel Fry

4/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ELeap%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ziad%20Toqan%20and%20Jamil%20Khammu%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20Undisclosed%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3ESeven%3C%2Fp%3E%0A
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20flexible%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20120Hz%2C%20Corning%20Gorilla%20Glass%205%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20MediaTek%20Dimensity%207200%20Pro%2C%204nm%2C%20octa-core%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2014%2C%20Nothing%20OS%202.5%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20main%2C%20f%2F1.88%20%2B%2050MP%20ultra-wide%2C%20f%2F2.2%3B%20OIS%2C%20EIS%2C%20auto-focus%2C%20ultra%20XDR%2C%20night%20mode%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030fps%2C%20full-HD%20%40%2060fps%3B%20slo-mo%20full-HD%20at%20120fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.2%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%205000mAh%3B%2050%25%20in%2030%20mins%20w%2F%2045w%20charger%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%20from%20water%2Fdust%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%2C%20milk%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2a)%2C%20USB-C-to-USB-C%20cable%2C%20pre-applied%20screen%20protector%2C%20SIM%20tray%20ejector%20tool%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh1%2C199%20(8GB%2F128GB)%20%2F%20Dh1%2C399%20(12GB%2F256GB)%3C%2Fp%3E%0A
What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

ARGYLLE
%3Cp%3EDirector%3A%20Matthew%20Vaughn%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Bryce%20Dallas%20Howard%2C%20Sam%20Rockwell%2C%20John%20Cena%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
Bugatti Chiron Super Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

Updated: March 26, 2024, 9:02 AM