Sunday's Brazilian Grand Prix should be a cathartic return to the racing after the poisonous mud-slinging and political infighting that has overshadowed the last few months.
Red Bull are certainly looking forward to getting back on track having battled wounding accusations of “cheating” for breaking costcap rules as fans on all sides have taken social media into melt down.
FIA President Mohammed Ben Sulayem has called for calm over “sustained toxicity” which could “destroy the sport”.
If it’s calm you are looking for F1 has come to the wrong place. Sao Paulo is a seething, sprawling, party city of 22 million fanatical about F1 with a beloved track that makes this one of the paddock’s favourite weekends.
And it rarely fails to produce an epic Grand Prix, especially if it rains.
Jose Carlos Pace Autodromo has ‘only’ been on the calendar since 1973 so is not considered one of the immutable, irreplaceable, venues such as Silverstone, Monza or Monte Carlo that have protected historical status – but it should be.
The long curving drag uphill to the finish line, the plunging dive into the Senna Esses, the high speed double left-hander Descida do Logo as well as the endlessly snaking hinterland and the impossible right-hander called Bico do Pato and finally Juncao, make it a racers’ delight.
It’s one of the few tracks to run anti-clockwise and rewards bravery and precision while still allowing plenty of overtaking.
If it rains one sand trap or another can quickly become the world’s most expensive scrapyard.
As if that challenge were not enough this year’s Brazilian Grand Prix includes the final sprint race, compacting the schedule with qualifying Friday and an extra 100km race on Saturday. Plenty of chance for jeopardy.
Interlagos has been the scene of many dramatic championship finales, but not this year. Max Verstappen wrapped up his second successive title three races ago and Red Bull became constructors champions in Austin.
But behind that, just five points separate Sergio Perez and Charles Leclerc battling over runners-up spot. Red Bull are looking to finish 1-2 in a championship for the first time while Ferrari’s man will probably see second place as scant consolation for a title challenge gone so far astray.
In the Constructors Championship, Ferrari are 40 points ahead of Mercedes with everything to play for over runner’s-up spot.
Just seven points separate Alpine and McLaren in the battle for fourth and tens of millions more in prize money.
Few cities have as fanatical an F1 following as impoverished Sao Paulo where grandstand seats cost $490 – half a month’s salary for some – but are still snapped up.
South America's biggest conurbation echoes to the sound of the samba drums and the enduring sunshine mean a party is never far away. Throw in the infamous national cocktail, Caipirinha, and the mix is as deadly as the city itself.
And then of course the ghost of Ayrton Senna, Brazil’s greatest driver killed at Imola in 1994, looms over everything. He lies in Morumbi cemetery, passed by everyone heading daily to the racetrack.
Senna’s link with the city, the people as well as the sport give added piquancy to the battle for victory – especially for Lewis Hamilton.
The Mercedes ace arrives fresh from the capital where his talent and idolatry of Senna have made him an honorary Brazilian citizen.
While Verstappen aims for a record 15th victory Hamilton fosters an obvious emotional cause as well as determination to avoid this becoming the first winless season of his career.
In fact this race marks a winless 12 months, the worst run of his career despite finishing second in the last two GPs.
This track has seen some of his finest moments with an epic victory from last in 2021 and a championship victory in 2008 as well as the title missed by one point the year before.
Now, though, he has three wins like Sebastian Vettel, while other epic figures such as Fernando Alonso, a racer made for this challenge, remain unfulfilled through two world titles, 356 Grands Prix, 32 wins and 22 years of competition.
Although it’s hardly a priority Hamilton will also want to avoid the indignity of ending the season behind his new teammate George Russell who heads him by 15 points in the battle for fourth.
Behind the scenes, F1 boss Stefano Domenicali has arrived from Barranquilla in Colombia where, rumour has it, a Caribbean Grand Prix is being plotted.
UAE currency: the story behind the money in your pockets
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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