• LIVERPOOL RATINGS: Alisson Becker - 7: The Brazilian had to be watchful and quick off his line when Chelsea tried to get behind the back four. A good performance overall and the goalkeeper had no chance of stopping the goal. Reuters
    LIVERPOOL RATINGS: Alisson Becker - 7: The Brazilian had to be watchful and quick off his line when Chelsea tried to get behind the back four. A good performance overall and the goalkeeper had no chance of stopping the goal. Reuters
  • Trent Alexander-Arnold - 6: The full back showed his usual range of passing, picking out Henderson in the area in the first half. Some of his second-half crossing required more precision. Reuters
    Trent Alexander-Arnold - 6: The full back showed his usual range of passing, picking out Henderson in the area in the first half. Some of his second-half crossing required more precision. Reuters
  • Joel Matip - 6: The centre back was targeted by Lukaku but held up well. He hit the woodwork in the first-half scramble that led to the penalty. Reuters
    Joel Matip - 6: The centre back was targeted by Lukaku but held up well. He hit the woodwork in the first-half scramble that led to the penalty. Reuters
  • Virgil van Dijk - 6: The Dutchman is improving with every game after his long layoff. Some of his passing was a little scattergun but he is a reassuring presence at the back. Reuters
    Virgil van Dijk - 6: The Dutchman is improving with every game after his long layoff. Some of his passing was a little scattergun but he is a reassuring presence at the back. Reuters
  • Andrew Robertson - 6: The Scot was not at his best at either end of the pitch. He put in his usual shift before being replaced by Tsimikas with four minutes to go. Getty
    Andrew Robertson - 6: The Scot was not at his best at either end of the pitch. He put in his usual shift before being replaced by Tsimikas with four minutes to go. Getty
  • Fabinho - 6: The Brazilian was over-run in the midfield in the first half but found things easier against 10 men in the second period. A bit short on creativity. AFP
    Fabinho - 6: The Brazilian was over-run in the midfield in the first half but found things easier against 10 men in the second period. A bit short on creativity. AFP
  • Harvey Elliot - 6: The 18-year-old showed no fear and took on plenty of responsibility. He lacked composure in the box when left free to shoot in the first half. Getty
    Harvey Elliot - 6: The 18-year-old showed no fear and took on plenty of responsibility. He lacked composure in the box when left free to shoot in the first half. Getty
  • Jordan Henderson - 6: The captain should have scored when he got behind the defence in the first half. He worked hard but was replaced by Thiago with 16 minutes to go when Liverpool needed more craft to break down Chelsea. Getty
    Jordan Henderson - 6: The captain should have scored when he got behind the defence in the first half. He worked hard but was replaced by Thiago with 16 minutes to go when Liverpool needed more craft to break down Chelsea. Getty
  • Mohamed Salah - 7: The Egyptian was beginning to look frustrated as half-time approached but he dispatched the penalty with aplomb. He was swarmed upon by defenders whenever the ball came near. Reuters
    Mohamed Salah - 7: The Egyptian was beginning to look frustrated as half-time approached but he dispatched the penalty with aplomb. He was swarmed upon by defenders whenever the ball came near. Reuters
  • Roberto Firmino - 6: The Brazilian started well but picked up an injury and was replaced by Jota three minutes before half time. AFP
    Roberto Firmino - 6: The Brazilian started well but picked up an injury and was replaced by Jota three minutes before half time. AFP
  • Sadio Mane - 6: Things did not click for the Senegalese but his effort could not be faulted. He looked frustrated at times. AFP
    Sadio Mane - 6: Things did not click for the Senegalese but his effort could not be faulted. He looked frustrated at times. AFP
  • SUBS: Diogo Jota - 6: Joined the game in the 42nd minute when Firmino limped off. The Portuguese found space hard to come by with Chelsea sitting so deep. AFP
    SUBS: Diogo Jota - 6: Joined the game in the 42nd minute when Firmino limped off. The Portuguese found space hard to come by with Chelsea sitting so deep. AFP
  • Thiago Alcantara - 6: The 30-year-old entered the fray in the 74th minute for Henderson. He was unable to unlock the packed defence. Getty
    Thiago Alcantara - 6: The 30-year-old entered the fray in the 74th minute for Henderson. He was unable to unlock the packed defence. Getty
  • Kostas Tsimikas - 6: The Greek was given a taste of the action in the 86th minute when replacing Robertson. Sent in one cross that dropped onto the roof of the net. Getty
    Kostas Tsimikas - 6: The Greek was given a taste of the action in the 86th minute when replacing Robertson. Sent in one cross that dropped onto the roof of the net. Getty
  • CHELSEA RATINGS: Edouard Mendy - 8: The Senegalese made a succession of second-half saves to ensure his team left Anfield with a point. He was beaten just once, by Salah’s unstoppable penalty. AFP
    CHELSEA RATINGS: Edouard Mendy - 8: The Senegalese made a succession of second-half saves to ensure his team left Anfield with a point. He was beaten just once, by Salah’s unstoppable penalty. AFP
  • Cesar Azpilicueta - 8: The Spaniard showed great awareness to deny Mane a scoring chance in the first half. The captain made a number of important interceptions. Reuters
    Cesar Azpilicueta - 8: The Spaniard showed great awareness to deny Mane a scoring chance in the first half. The captain made a number of important interceptions. Reuters
  • Andreas Christensen - 8: The Dane produced a masterful performance, especially in the second half when the pressure was on. He rarely looked flustered and used the ball well. Reuters
    Andreas Christensen - 8: The Dane produced a masterful performance, especially in the second half when the pressure was on. He rarely looked flustered and used the ball well. Reuters
  • Antonio Rudiger - 7: The German had some difficult moments in the first period but grew in stature after the break. He a kept tight rein on Salah. Reuters
    Antonio Rudiger - 7: The German had some difficult moments in the first period but grew in stature after the break. He a kept tight rein on Salah. Reuters
  • Reece James - 4: The 21-year-old did not get much chance to show his attacking ability. He struggled early on and was sent off for handling on the line in first-half stoppage time. Reuters
    Reece James - 4: The 21-year-old did not get much chance to show his attacking ability. He struggled early on and was sent off for handling on the line in first-half stoppage time. Reuters
  • N’Golo Kante - 7: The Frenchman was full of energy, closing down opponents and imposing himself on the midfield. He picked up a knock on the ankle just before half time and was replaced by Kovacic after the break. Getty
    N’Golo Kante - 7: The Frenchman was full of energy, closing down opponents and imposing himself on the midfield. He picked up a knock on the ankle just before half time and was replaced by Kovacic after the break. Getty
  • Jorginho - 6: The Brazilian was often involved in quelling the threat of Salah but did not thrive on the ball because of the pace of the game. Taken off for Chalobah with three minutes left. PA
    Jorginho - 6: The Brazilian was often involved in quelling the threat of Salah but did not thrive on the ball because of the pace of the game. Taken off for Chalobah with three minutes left. PA
  • Marcos Alonso - 6: The Spaniard came under huge pressure from Salah, Alexander-Arnold and Elliott but stuck to his task. He manewas not able to range forward as much as usual. EPA
    Marcos Alonso - 6: The Spaniard came under huge pressure from Salah, Alexander-Arnold and Elliott but stuck to his task. He manewas not able to range forward as much as usual. EPA
  • Mason Mount - 7: The Englishman showed a brilliant touch to bamboozle Matip. He orchestrated Chelsea’s attack but should have crossed instead of shooting in the first half. Forced to defend in the second half. Getty
    Mason Mount - 7: The Englishman showed a brilliant touch to bamboozle Matip. He orchestrated Chelsea’s attack but should have crossed instead of shooting in the first half. Forced to defend in the second half. Getty
  • Kai Havertz - 7: The German scored a superb header to put his team in front. He was unfortunate to be replaced by Thiago Silva at half time as Chelsea restructured after the sending off. EPA
    Kai Havertz - 7: The German scored a superb header to put his team in front. He was unfortunate to be replaced by Thiago Silva at half time as Chelsea restructured after the sending off. EPA
  • Romelu Lukaku - 6: The Belgian showed flashes of threat but was left to lead the line alone after the sending off. He gave Matip a couple of frights but one threatening run ended when the striker fell over the ball. AFP
    Romelu Lukaku - 6: The Belgian showed flashes of threat but was left to lead the line alone after the sending off. He gave Matip a couple of frights but one threatening run ended when the striker fell over the ball. AFP
  • SUBS: Thiago Silva - 7: The 36-year-old came on for the second half at Havertz’s expense. He joined in the rearguard action with gusto and provided an extra level of security. Getty
    SUBS: Thiago Silva - 7: The 36-year-old came on for the second half at Havertz’s expense. He joined in the rearguard action with gusto and provided an extra level of security. Getty
  • Mateo Kovacic - 7: The Croat replaced Kante after the break. He defended stoutly but was unable to make the most of a scoring chance on one of his rare excursions forward. Getty
    Mateo Kovacic - 7: The Croat replaced Kante after the break. He defended stoutly but was unable to make the most of a scoring chance on one of his rare excursions forward. Getty
  • Trevoh Chalobah - 6: The 22-year-old had a brief runout, replacing Jorginho with three minutes to go. He looked comfortable joining the massed defence. PA
    Trevoh Chalobah - 6: The 22-year-old had a brief runout, replacing Jorginho with three minutes to go. He looked comfortable joining the massed defence. PA

Liverpool v Chelsea player ratings: Salah 7, Mane 6; Mendy 8, James 4


  • English
  • Arabic

Thomas Tuchel was delighted by 10-man Chelsea’s defensive display after Reece James’ red card in their hard-fought 1-1 draw at Liverpool.

Kai Havertz opened the scoring with a superb looping header, but Mohamed Salah levelled with a penalty during a dramatic end to the opening period.

Anthony Taylor sent off Chelsea full-back James for handling a Sadio Mane shot during a penalty-box melee after reviewing the footage on the advice of the video assistant referee.

The Blues were furious with the decision but channelled it in a positive fashion as Tuchel’s men dug deep to secure a point.

“I don’t like these early red cards of course – not at Liverpool when we play but in general,” the Chelsea manager said.

“(It’s a) pretty tough one but we did excellent and we are super happy how we did and we feel like we deserved a point.

“For me it’s a bit the spoiler of the game. Nobody I think wants to see that for 45 minutes, they want to see a high-level game and even me when I’m watching on TV I don’t like it."

Liverpool manager Jurgen Klopp said: “The performance was really good against the strongest Chelsea side for a long, long time."

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

The bio

Favourite book: Kane and Abel by Jeffrey Archer

Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist

Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi

Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup

Hobbies: Reading and drawing

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Astra%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202022%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EAbdallah%20Abu%20Sheikh%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20technology%20investment%20and%20development%3Cbr%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%24500m%3C%2Fp%3E%0A
Stage 3 results

1 Adam Yates (GBR) Mitchelton-Scott 4:42:33

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:03

3 Alexey Lutsenko (KAZ) Astana 0:01:30

4 David Gaudu (FRA) Groupama-FDJ

5 Rafal Majka (POL) Bora-Hansgrohe         

6 Diego Ulissi (ITA) UAE Team Emirates  0:01:56

General Classification after Stage 3:

1 Adam Yates (GBR) Mitchelton-Scott 12:30:02

2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:07

3  Alexey Lutsenko (KAZ) Astana 0:01:35

4 David Gaudu (FRA) Groupama-FDJ 0:01:40

5  Rafal Majka (POL) Bora-Hansgrohe

6 Wilco Kelderman (NED) Team Sunweb)  0:02:06

T20 World Cup Qualifier

October 18 – November 2

Opening fixtures

Friday, October 18

ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya

Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE

UAE squad

Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan

Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed

Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

HOW%20TO%20ACTIVATE%20THE%20GEMINI%20SHORTCUT%20ON%20CHROME%20CANARY
%3Cp%3E1.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fflags%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E2.%20Find%20and%20enable%20%3Cstrong%3EExpansion%20pack%20for%20the%20Site%20Search%20starter%20pack%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E3.%20Restart%20Chrome%20Canary%3C%2Fp%3E%0A%3Cp%3E4.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fsettings%2FsearchEngines%3C%2Fstrong%3E%20in%20the%20address%20bar%20and%20find%20the%20%3Cstrong%3EChat%20with%20Gemini%3C%2Fstrong%3E%20shortcut%20under%20%3Cstrong%3ESite%20Search%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E5.%20Open%20a%20new%20tab%20and%20type%20%40%20to%20see%20the%20Chat%20with%20Gemini%20shortcut%20along%20with%20other%20Omnibox%20shortcuts%20to%20search%20tabs%2C%20history%20and%20bookmarks%3C%2Fp%3E%0A
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

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

UAE currency: the story behind the money in your pockets
Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Stan%20Lee
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20David%20Gelb%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Updated: August 29, 2021, 3:50 AM