FIFA president Sepp Blatter, pictured at the Ballon d'Or awards ceremony on January 12, is widely expected to retain his position in the next presidential race. Fabrice Coffrini / AFP
FIFA president Sepp Blatter, pictured at the Ballon d'Or awards ceremony on January 12, is widely expected to retain his position in the next presidential race. Fabrice Coffrini / AFP
FIFA president Sepp Blatter, pictured at the Ballon d'Or awards ceremony on January 12, is widely expected to retain his position in the next presidential race. Fabrice Coffrini / AFP
FIFA president Sepp Blatter, pictured at the Ballon d'Or awards ceremony on January 12, is widely expected to retain his position in the next presidential race. Fabrice Coffrini / AFP

Ex-Newcastle and Tottenham winger David Ginola to run for FIFA president


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Former France winger David Ginola will announce on Friday that he is entering the race to become president of world soccer’s governing body FIFA, according to reports in the British media.

But the ex-Newcastle United and Tottenham Hotspur player has no chance of winning the election and is unlikely to get the required number of nominations to officially enter the race.

Ginola, who turns 48 later this month, will become the third candidate to announce he is standing after fellow Frenchman Jerome Champagne and Prince Ali Bin Al Hussein of Jordan, according to The Sun newspaper’s website.

Swiss incumbent Sepp Blatter, who is overwhelming to secure a fifth election victory, will make his formal announcement to run again in the next two weeks.

Ginola will declare his intention to stand at a news conference in London on Friday.

However, his campaign will only become official if he can prove he has the support of five national associations before Jan. 29, the four-month deadline before the vote at the FIFA Congress in Zurich on May 29.

Ginola played 17 times for his country in the 1990s and, after spending the first 10 years of his career in France, most notably with Paris St Germain, he moved to England in 1995 where he played for Newcastle, Spurs, Aston Villa and Everton.

Famed for his flair on the pitch as well as his flowing hair and Gallic good looks, Ginola was a fans’ favourite at Newcastle and Tottenham where he won the League Cup in 1999.

Ginola, who was England’s Footballer of the Year in 1999, has been active in football since retiring as a player in 2002, being involved with clubs in Asia and France.

He has also has worked as an actor and model.

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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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)