Experience pays off for Mavericks


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Dirk Nowitzki wrapped his hands around the trophy that goes to the Western Conference champions and smiled.

After five years, he and the Dallas Mavericks are heading back to the NBA finals.

But he did not join the celebration wholeheartedly. His season, and the team's, will not be complete unless they go on to win the next round, too, and become NBA champions for the first time.

"This is nice for a day, but we set our goals in October to win it all," Nowitzki said. "We haven't done it yet."

Dallas beat the Oklahoma City Thunder 100-96 on Wednesday night to win the conference finals four games to one. They play the winner of the Chicago-Miami series for the league championship.

"It feels good to finally go back," Nowitzki said. "This time, hopefully, we can finish the job."

The Mavericks' only other trip to the finals was in 2006 against Miami. They were up 2-0, with a big lead late in Game 3, but wound up losing to the Heat in six games.

They had won only one play-off series since until a tremendous run this post-season, winning 12 of 15 and 10 of the past 11 games, including a sweep of the two-time reigning champions, the Los Angeles Lakers.

This Dallas team, filled with veterans all seeking their first rings, has been playing with what coach Rick Carlisle calls "a laser-like focus".

It showed when they clawed back from a 15-point deficit with five minutes left in Game 4, and again in the series-deciding Game 5, when the Mavs were down by six with four-plus minutes left.

They outscored the Thunder 14-4 the rest of the way, with many of their most-accomplished players - Jason Kidd, Shawn Marion, Jason Terry and Nowitzki - making the key plays.

"We know what we're going through offensively and defensively," said Terry, who along with Nowitzki are the only survivors from the 2006 team. "We know we have to get stops and we're able to do that.

"When you have that belief and that trust in what you're doing it's just a confidence [thing] and more times than not you're going to be successful."

Nowitzki scored 26 points, nine in the fourth quarter. He averaged 32.2 points in the series, 11.8 in the fourth quarters. Marion scored 15 of his 26 points in the fourth.

The victory was important to Marion because, unlike Nowitzki, Kidd and Terry, he never has been to the finals.

"Lots of guys never go, so I'm going to make the best of it," Marion said. "We knew what we were capable of from the start of the season. This is a realisation of that."

When the Mavs last made the finals, they advanced with a win in Phoenix. This time, they got to share the moment with their fans.

"All I can tell everybody is, we ain't done yet," Mark Cuban, the team owner, said during a ceremony to present the Mavs with the Western Conference trophy.

The Mavericks' big edge in the series was experience, and it showed in the final two games. Age never slowed them, in part because their legs were refreshed by eight days off before the opener. Winning this game is vital because it earns them at least six days off before the finals begin.

"Any time you can get rest this time of year is a bonus," said Kidd, who at 38 could become the oldest point guard to ever win a title, by several years.

"For us to close it out here is huge."

* Associated Press

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

Results

2pm: Maiden (TB) Dh60,000 (Dirt) 1,200m, Winner: Mouheeb, Tom Marquand (jockey), Nicholas Bachalard (trainer)

2.30pm: Handicap (TB) Dh68,000 (D) 1,200m, Winner: Honourable Justice, Royston Ffrench, Salem bin Ghadayer

3pm: Handicap (TB) Dh84,000 (D) 1,200m, Winner: Dahawi, Antonio Fresu, Musabah Al Muhairi

3.30pm: Conditions (TB) Dh100,000 (D) 1,200m, Winner: Dark Silver, Fernando Jara, Ahmad bin Harmash

4pm: Maiden (TB) Dh60,000 (D) 1,600m, Winner: Dark Of Night. Antonio Fresu, Al Muhairi.

4.30pm: Handicap (TB) Dh68,000 (D) 1,600m, Winner: Habah, Pat Dobbs, Doug Watson

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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

Key developments

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Biog

Mr Kandhari is legally authorised to conduct marriages in the gurdwara

He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada

Father of two sons, grandfather of six

Plays golf once a week

Enjoys trying new holiday destinations with his wife and family

Walks for an hour every morning

Completed a Bachelor of Commerce degree in Loyola College, Chennai, India

2019 is a milestone because he completes 50 years in business