Rarity of back-to-back wins
Lewis Hamilton acknowledged in Belgium that the reason he is trailing Sebastian Vettel in the drivers’ standings is the fact the German has been more consistent.
That may be true, with Vettel only finishing outside the podium places three times, and each occasion having mitigating circumstances, but neither he nor Hamilton, despite winning nine races between them this year, have actually won back-to-back races.
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It is a mark of how competitive this season has been, but Hamilton has a great chance to end that statistic this weekend as well as taking the championship lead for the first time in 2017.
Monza rewards straightline speed, and the Mercedes power unit, even though Ferrari have closed up greatly this year, still has the edge particularly in qualifying.
Track position is still crucial in F1 and Hamilton will feel, like in Belgium, that if he can get pole and lead at the start, a sixth win of 2017 will guarantee he leapfrogs Vettel, who he trails by seven points going into the race.
Hamilton has won at Monza three times in the past in 2012, 2014 and 2015 and a fourth time on the podium's top step will boost his hopes of being crowned world champion after the Etihad Airways Abu Dhabi Grand Prix on November 26.
Ferrari's home drought
Not since 2010 has Ferrari experienced victory at their home race.
On that occasion it was Fernando Alonso who was the victor, and arguably that was the last time the team were genuinely competitive in a championship fight.
Granted, Alonso's title challenge in 2012 went to the last race, but that was largely down to the skills of the Spaniard, allied to a freakish season in which the race wins were spread out between a number of drivers allowing for a title challenge despite not having the quickest package.
Vettel and Ferrari are seriously quick this year and are worthy title contenders.
A victory at Monza would underline their credentials further. Hamilton and Mercedes will be formidable opponents, but Vettel’s strong form in Belgium on Sunday should indicate he should not be discounted.
Good time for penalties for Verstappen
Belgium was the sixth retirement in 12 races for Max Verstappen and the Dutch teenager is having little luck.
Due to his mechanical problems at Spa he is due to have grid penalties in Italy for new components to be fitted to his Red Bull Racing car.
That might not be a bad thing. The long straights are unlikely to suit the Renault engine, which still lacks grunt compared to Mercedes and Ferrari, and if Verstappen is going to have the pain of starting towards the back of the grid, he may as well have it at a track he is likely to struggle on.
Singapore on September 17 should suit him and Red Bull a lot more so if he can escape from Monza with a few points, that could set him up for a possible push for a first win of 2017 at the Marina Bay Circuit given the strong aerodynamics of the Austrian car.
Encouraging from Palmer
Verstappen has had a lot of bad luck this season, but right up there alongside him is Jolyon Palmer.
The Renault driver has yet to score a point and has largely been outclassed by his more experienced teammate Nico Hulkenberg all year.
But in Belgium he was in great form, quicker then Hulkenberg throughout practice, and was on the pace in qualifying too until a car problem slowed him in the top-10 shoot-out and he did not end up setting a lap.
What, given his previous speed in practice, should have been seventh or eighth, ended up being 10th place. A subsequent grid penalty for a gearbox change meant the Briton started 14th and finished 13th, while his teammate was sixth.
Palmer is facing a tall order to keep his drive for 2018, but more performances like at Spa in practice, over the remaining races, starting in Italy, will certainly give him a chance.
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MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
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MATCH INFO
Manchester City 3
Danilo (16'), Bernardo Silva (34'), Fernandinho (72')
Brighton & Hove Albion 1
Ulloa (20')
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
The years Ramadan fell in May
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
The specs: 2018 Bentley Bentayga V8
Price, base: Dh853,226
Engine: 4.0-litre twin-turbo V8
Transmission: Eight-speed automatic
Power: 550hp @ 6,000pm
Torque: 770Nm @ 1,960rpm
Fuel economy, combined: 11.4L / 100km
Veil (Object Lessons)
Rafia Zakaria
Bloomsbury Academic
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')
Pieces of Her
Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick
Director: Minkie Spiro
Rating:2/5
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