Fabregas underlines his class with crucial double strike


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There is always a debate about whether one man makes a team. Steven Gerrard has often been afforded that status at Liverpool and, yesterday, Cesc Fabregas once again proved Arsenal are simply not the same force without him. When he came on in the 57th minute, the Emirates erupted. Their prodigal son was back at his, inspirational and imperious best. He transformed a goalless stalemate into a crucial victory for the Gunners with a 27-minute cameo of class capped by two goals of outstanding quality.

The first came in the 65th minute when Fabregas was fouled by Richard Dunne for a free kick 25 yards out. Up he stepped and curled the ball into the corner. Number two, in the 81st minute, was different, but just as delightful. Armand Traore spotted and picked out Theo Walcott's break on the right with a superb long ball. Fabregas kept pace with the flying winger, collected his pass and finished past Brad Friedel with venom.

His hamstring injury seemed to flare up in the process and having played his part to perfection, he was replaced six minutes from time to a standing ovation. Teammate Thomas Vermaelen said: "Cesc was great. He had an injury and he did everything to make this game. He's a fantastic player." Abou Diaby's fine curling finish just before the end handed Villa their worst defeat of the season and showed they still have work to do in their own pursuit of a Champions League place.

Not since the 1994/95 season has a team beaten each of the big four. Leeds were the last to do so. Villa had shown respect, but no fear against Liverpool, Chelsea or Manchester United, who they stunned at Old Trafford. But Arsenal proved a hurdle too far. Just like last season's Boxing Day meeting when they went 2-0 up in a 2-2 draw, they started impressively. Their swift, incisive passing penetrated the Villa backline and Eduardo should have done better with a chance as early as the fourth minute.

Diaby found him in the box and a clever turn by the Croatia international deceived Carlos Cuellar and gave him a clear sight of goal. The finish did not match the build-up as the shot was weak and straight at Friedel. Arsene Wenger was apoplectic on the sidelines. Having scored his first goal in 11 games against Hull last week, Eduardo wanted to prove he could be more than a deputy for the injured Robin van Persie. But there was a lack of conviction in the forward's play and a reluctance to shoot with his right foot when another opportunity followed. That, though, summed up Arsenal: lots of jabs, but they lacked the knockout punch.

A similar moment followed when Eduardo set up Denilson in space on the edge of the box, but he strangely chose to pass to Samir Nasri a few feet to his right. The Frenchman did well to conjure up a volley that was deflected just over. It gave Villa hope, but their counter-attacking policy and the speed of Ashley Young and Gabriel Agbonlahor was not utilised enough. Young's shot, which looped off Alex Song, was a rare moment of alarm for Manuel Almunia.

Arsenal dominated possession and Cuellar was handily placed to clear off the line when William Gallas hooked the ball goalwards in the 57th minute. The Spanish defender then did the same to deny Fabregas before his fellow countryman took centre stage. He set up Andrey Arshavin for a low effort that Friedel did well to keep out with a strong right hand. Then came the Fabregas one-two and Villa surrendered tamely.

akhan@thenational.ae

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

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Tottenham's 10 biggest transfers (according to transfermarkt.com):

1). Moussa Sissokho - Newcastle United - £30 million (Dh143m): Flop

2). Roberto Soldado - Valencia -  £25m: Flop

3). Erik Lamela - Roma -  £25m: Jury still out

4). Son Heung-min - Bayer Leverkusen -  £25m: Success

5). Darren Bent - Charlton Athletic -  £21m: Flop

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Why the Tourist Club?

Originally, The Club (which many people chose to call the “British Club”) was the only place where one could use the beach with changing rooms and a shower, and get refreshments.

In the early 1970s, the Government of Abu Dhabi wanted to give more people a place to get together on the beach, with some facilities for children. The place chosen was where the annual boat race was held, which Sheikh Zayed always attended and which brought crowds of locals and expatriates to the stretch of beach to the left of Le Méridien and the Marina.

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Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

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If a business does not apply for the refund on time, they lose their credit.

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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