Red Bull driver Max Verstappen after a disappointing Singapore Grand Prix at the Marina Bay Street Circuit on October 2, 2022. AFP
Red Bull driver Max Verstappen after a disappointing Singapore Grand Prix at the Marina Bay Street Circuit on October 2, 2022. AFP
Red Bull driver Max Verstappen after a disappointing Singapore Grand Prix at the Marina Bay Street Circuit on October 2, 2022. AFP
Red Bull driver Max Verstappen after a disappointing Singapore Grand Prix at the Marina Bay Street Circuit on October 2, 2022. AFP

Formula One back in Suzuka to witness Max Verstappen's next attempt to clinch title


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Formula One returns to Suzuka after a three year absence with Max Verstappen taking another crack at winning his second world title.

It is a reflection of the Dutchman’s dominance that can have as disastrous a race as he did at Marina Bay - equalling his worst finish of the season - and still be within striking distance of title number two.

Engine suppliers Honda have upped the ante with an increased sponsorship running to tens of millions to have their name on the car once again in the expectation of a championship victory at the home circuit they own.

And a much anticipated return it is to at a venue as adored by fans as it is by the F1 drivers themselves. The hilly demanding figure of eight track is among the greatest on earth.

In an age of neutered modern F1 circuits where show appears to have priority over sport, old-school Suzuka stretches the drivers’ every nerve and fibre from the fast T1 hairpin to the snaking S curves that require so much precision, through Degner, Spoon and the legendary 130R, taken at speeds approaching 300kph.

Suzuka is a circuit drenched in iconic moments where the world championship has been won at least 11 times. From Ayrton Senna’s two controversial title-deciding smashes with Alain Prost to Mika Hakkinen’s second championship ahead of a crestfallen Eddie Irvine in 1999 and the start of Michael Schumacher’s five-year domination the following season.

  • Red Bull's Sergio Perez celebrates after winning the Singapore Grand Prix on October 2, 2022. Reuters
    Red Bull's Sergio Perez celebrates after winning the Singapore Grand Prix on October 2, 2022. Reuters
  • Sergio Perez celebrates after the Singapore Grand Prix at the Marina Bay Street Circuit. AFP
    Sergio Perez celebrates after the Singapore Grand Prix at the Marina Bay Street Circuit. AFP
  • Mexican driver Sergio Perez celebrates. AFP
    Mexican driver Sergio Perez celebrates. AFP
  • Race winner Sergio Perez and second placed Charles Leclerc celebrate in parc ferme. Getty
    Race winner Sergio Perez and second placed Charles Leclerc celebrate in parc ferme. Getty
  • Second-placed Charles Leclerc kisses his partner Charlotte Sine. AFP
    Second-placed Charles Leclerc kisses his partner Charlotte Sine. AFP
  • Mercedes driver George Russell makes a pit stop. EPA
    Mercedes driver George Russell makes a pit stop. EPA
  • Red Bull's Sergio Perez leads the pack at the Marina Bay Street Circuit. EPA
    Red Bull's Sergio Perez leads the pack at the Marina Bay Street Circuit. EPA
  • Red Bull Racing's Sergio Perez leads at the start of the Singapore Grand Prix. AFP
    Red Bull Racing's Sergio Perez leads at the start of the Singapore Grand Prix. AFP
  • Ferrari's Charles Leclerc makes a pit stop at the Marina Bay Street Circuit. EPA
    Ferrari's Charles Leclerc makes a pit stop at the Marina Bay Street Circuit. EPA

Then there was the seminal James Hunt championship victory in 1976. After heroically coming back from a near death crash earlier in the year, rival Niki Lauda refused to race in a downfall of biblical proportions and the English bon vivant’s seesawing fortunes saw him do just enough to become champion. That was Japan, of course, but Fuji and not Suzuka.

Suzuka’s flowing contours have just two real braking points on what is one of the five fastest circuits on the calendar. Strangely it has just one DRS zone, a feature shared with just one other circuit, the unlikely bedfellow of super slow Monte Carlo.

Together with the love of Suzuka comes sombre memories of F1’s last fatal accident in 2014. Jules Bianchi, one F1’s rising stars, hit a recovery vehicle under Safety Car conditions and died from brain injuries nine months later without recovering consciousness.

The death is felt all the more for the general recognition he was not only godfather and friend to popular Ferrari team leader Charles Leclerc but that this would have been his time; the era in which his exceptional talent would surely have been blooming.

Only four sessions in the last five Grands Prix have been affected by rain but it is expected again this weekend, increasing the chances of a fate-changing Safety Car period seen in less than half the events there.

That will be an extra factor Verstappen will have to juggle as he bids to win at the track for the first time.

The Suzuka Circuit in Japan. Getty
The Suzuka Circuit in Japan. Getty

The world champion’s task is relatively straight forward as he returns to the place where he made his debut in 2014 just days after his 17 birthday to become F1’s youngest driver.

Regardless of what his rivals do, the Dutchman can become champion if he wins and sets fastest lap, no minor feat but one he has already achieved five times this season.

If the natural order of things is disrupted - as it was last weekend - he has to score eight points more than Leclerc and six more than teammate Sergio Perez, on a hot streak after winning the last round.

Japan is expected to see the announcement of Pierre Gasly’s switch from AlphaTauri to Alpine to fill Fernando Alonso seat. That will trigger Nyck de Vries moving to the Italian outfit and, perhaps, Nico Hulkenberg ousting Mick Schumacher at Haas.

Part of the challenge of Suzuka is the eight hour time difference to Europe, meaning drivers have to be at their peak when they would normally still be in bed. Meal times and biorhythms are carefully measured by trainers using devices such as the increasingly popular Oura ring or temperature controlled bed covers.

As for the race, no-one has beaten Mercedes at Suzuka since the dawn of the hybrid era in 2014. Hamilton has won four times along with Nico Rosberg and Valtteri Bottas.

Given Mercedes’ form this year that is unlikely to continue. But can Verstappen be the one to change that and make Honda’s marketing dream come true?

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

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

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Huroob Ezterari

Director: Ahmed Moussa

Starring: Ahmed El Sakka, Amir Karara, Ghada Adel and Moustafa Mohammed

Three stars

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Paris Can Wait
Dir: Eleanor Coppola
Starring: Alec Baldwin, Diane Lane, Arnaud Viard
Two stars

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

UAE currency: the story behind the money in your pockets
Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
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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

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WITHIN%20SAND
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The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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Abaya trends

The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.

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Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis

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What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.

The Internet
Hive Mind
four stars

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

Points to remember
  • Debate the issue, don't attack the person
  • Build the relationship and dialogue by seeking to find common ground
  • Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
  • Listen actively without interrupting
  • Avoid assumptions, seek understanding, ask questions
Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Updated: October 06, 2022, 2:39 AM