Ahead of Thursday’s quarter-finals at the Fiba Under 17 World Championship, The Natoinal takes a look on who will proceed to the semi-finals:
United States v China
Yanhao Zhao is the leading scorer of this tournament. Jinqiu Hu is the leading rebounder.
They have a 16-year-old centre, Ziming Fan, who is 2.08 metres tall and another forward the same age, Hao Fu, who stands 2.06 metres.
All of their kids can play and against almost any team – as they showed in dismantling Italy in the round of 16 – they have at least a fighting chance.
Unfortunately for the Chinese, the US lies outside the almost-any-team category and, barring an unlikely, historic upset, they do not have enough to hang in all the way against the Americans.
Prediction - United States
Canada v Serbia
Since an opening-day loss to France, Canada have manhandled Angola and Japan and handily beaten a very good Australia squad. Recently, more than any team other than the US, Canada have been the senders of talent to the top of the NBA Draft.
Serbia have a whole roster of big kids with long arms – size-wise, they match up well with anyone. They also have not lost a game, or have even really been challenged.
This might be the closest of the quarter-finals. Serbia, though, does not have those one or two top-end talents who can carry a team by themselves when the going gets rough, such as Jamal Murray and Howard Washington have done for the Canadians and did against Australia.
Prediction - Canada
Australia v Puerto Rico
Puerto Rico have been the Cinderella story of the tournament, winning a tough group and making it to the last eight, but their brush with disaster against Egypt — when they needed a last-minute comeback and overtime to go through – showed that they struggle against a team with a big inside presence.
Egypt’s Ahmed “Bebo” Khalef helped neutralise Puerto Rico’s collection of 2-metre and 2.03m contributors, and 2.11m Isaac Humphries of Australia will prove even more difficult.
Ivan Gandia showed against Egypt that he can take on much of the scoring load when players such as Arnaldo Toro and Leandro Allende go quiet, but Australia has so many good secondary weapons – Dejan Vasiljevic, Tom Wilson, Kouat Noi – that the Puerto Ricans face a task that might literally be too tall.
Prediction - Australia
France v Spain
Probably the hardest match to break down.
Both teams have been enigmatic, with the French following up an excellent win over Canada in group play with a narrow loss to Australia. They looked world-beaters against Japan but came out lethargic against a Philippines team they should not have had any trouble with. Spain lost to both Puerto Rico and Italy in group play before edging Argentina in one of the uglier games of the tournament to reach the last eight.
In basketball pure talent usually rules the day and France’s best player, Stephane Gombauld, looks a notch better at the moment than Spain’s best player, Santiago Yusta.
Prediction - France
jraymond@thenational.ae
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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
ABU DHABI ORDER OF PLAY
Starting at 10am:
Daria Kasatkina v Qiang Wang
Veronika Kudermetova v Annet Kontaveit (10)
Maria Sakkari (9) v Anastasia Potapova
Anastasia Pavlyuchenkova v Ons Jabeur (15)
Donna Vekic (16) v Bernarda Pera
Ekaterina Alexandrova v Zarina Diyas
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Location: Southport, Merseyside, England
Established: 1889
Type: Private
Total holes: 18
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Ain Issa camp:
- Established in 2016
- Houses 13,309 people, 2,092 families, 62 per cent children
- Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
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- 950 foreigners linked to ISIS and their families
- NGO Blumont runs camp management for the UN
- One of the nine official (UN recognised) camps in the region
