A late goal by Everton's Spanish midfielder Mikel Arteta forced a 2-2 draw with in-form Sunderland in their Premier League clash yesterday.
A fine double by Sunderland striker Danny Welbeck - taking his total to three in two matches - had looked to be enough for the Black Cats to build on their superb 3-0 hammering of Chelsea in their previous match.
Welbeck, on loan from Manchester United, had levelled the game at 1-1 after Australian Tim Cahill had given the visitors an early lead.
The result leaves Sunderland with just one defeat since August while Everton have won just one match in their last seven since beating bitter city rivals Liverpool.
Sunderland manager Steve Bruce regretted conceding the late equaliser but was still happy to take a point which sees his side riding high in seventh spot..
"Overall I have to say that we would take 2-2 given we started slowly," said Bruce.
"However, conceding the goal as late as we did is frustrating."
His Everton counterpart David Moyes - whose side moved up to 14th place only two points above the relegation spots but also just six off fifth-placed Bolton - believed that his players should have been more clinical in front of goal.
"We got into good positions but didn't make them pay. It was disappointing we couldn't finish off our good play."
Ghanaian World Cup star Asamoah Gyan sat out the match through injury after an outstanding performance in the humiliation of Chelsea but manager Steve Bruce was able to bring England international Darren Bent back after injury.
It was Everton, though, who got off to the flying start as excellent work down the flank by Leighton Baines saw him deliver a great cross for Cahill to tuck away neatly with his head.
Baines, though, was on the receiving end for the hosts equaliser as he was turned inside out by Dutch veteran Boudewijn Zenden - who had a more rewarding night than his brother-in-law Johnny Heitinga who was appearing for Everton in defence - and from his cross Welbeck was on hand to knock it past Tim Howard.
Welbeck added his second in the second-half scoring from former Manchester United midfielder Kieran Richardson's cross, though, there was a hint of offside about the goal.
Everton fought hard to at least grab a point and Arteta duly delivered it when his weak shot took a deflection off Phil Bardsley and beat Craig Gordon.
Both sides had chances to get a winner but first Welbeck miscued when well set up by Steed Malbranque and then former Leeds United marksman Jermaine Beckford was released by England international defender Phil Jagielka, but he completely messed up his shot when one on one with Gordon.
Global state-owned investor ranking by size
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Company%20Profile
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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.
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
COMPANY%20PROFILE%20
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Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
