• Thiago Silva celebrates with Romelu Lukaku and Kai Havertz of Chelsea after scoring their team's first goal against Tottenham Hotspur on Sunday, September 19, 2021. Getty
    Thiago Silva celebrates with Romelu Lukaku and Kai Havertz of Chelsea after scoring their team's first goal against Tottenham Hotspur on Sunday, September 19, 2021. Getty
  • Thiago Silva celebrates after scoring his side's first goal against Tottenham Hotspur. Getty
    Thiago Silva celebrates after scoring his side's first goal against Tottenham Hotspur. Getty
  • Thiago Silva scores against Tottenham Hotspur at the Tottenham Hotspur Stadium on Sunday. Getty
    Thiago Silva scores against Tottenham Hotspur at the Tottenham Hotspur Stadium on Sunday. Getty
  • Cristian Romero of Tottenham Hotspur and Kai Havertz of Chelsea battle for possession. Getty
    Cristian Romero of Tottenham Hotspur and Kai Havertz of Chelsea battle for possession. Getty
  • Chelsea's N'Golo Kante scores his team's second goal on Sunday. EPA
    Chelsea's N'Golo Kante scores his team's second goal on Sunday. EPA
  • Ngolo Kante celebrates with teammates after scoring Chelsea's second goal. Getty
    Ngolo Kante celebrates with teammates after scoring Chelsea's second goal. Getty
  • Chelsea's Antonio Rudiger celebrates scoring his team's third goal. AFP
    Chelsea's Antonio Rudiger celebrates scoring his team's third goal. AFP
  • Timo Werner of Chelsea has a shot saved by Hugo Lloris of Tottenham Hotspur. Getty
    Timo Werner of Chelsea has a shot saved by Hugo Lloris of Tottenham Hotspur. Getty
  • Dele Alli and Heung-Min Son of Tottenham Hotspur look dejected on Sunday. Getty
    Dele Alli and Heung-Min Son of Tottenham Hotspur look dejected on Sunday. Getty

Chelsea enjoying the best of both worlds as defence leads their attack


Ian Hawkey
  • English
  • Arabic

It has been a long wait, but soon Romelu Lukaku will directly earn Chelsea a Premier League point or three. The club’s €100m-plus signing has scored an impressive number of goals - three in four league games - since his return to the club, but, as yet, none of them have been the single match-winner or match-saver in Chelsea’s domestic campaign.

That’s partly because Lukaku is one goalscorer among an unusually broad set. He was bought to solve an issue - the absence of a prolific, world-class leader of the forward line - and is fulfilling it in two ways: with his own goals and by opening up space for others to hone their sometimes rusty marksmanship.

Chelsea are top of the table, outscored only by Manchester United and with a defensive record second to nobody. Those defenders have also been pulling their weight at the other end of the pitch. Five of the club’s 12 league goals so far have come from defenders, and another two from deep-lying midfielders, Mateo Kovacic and N’Golo Kante, who was helped onto the scoresheet in Sunday’s 3-0 win over Tottenham Hotspur by a significant deflection.

All of which encourages Tuchel to believe he has a squad that is not only deep, but blessed with diverse strengths. He will examine more of that depth and flexibility in the League Cup, when Chelsea take on Aston Villa in the third round.

Tuchel will rest some senior players, giving a grateful pat on the back to the likes of Thiago Silva, whose header put Chelsea ahead at Tottenham. A shot from close to the edge of the Spurs penalty area by fellow central defender, Antonio Rudiger, completed the scoring.

Rudiger is only an occasional scorer, though Tuchel appreciates that when the German centre-back does contribute, they can be vital. His previous Chelsea goal pushed the club through their tense bid to finish in the top four last season, the opener against Leicester City in the penultimate fixture.

Thiago has always been an asset at attacking set-pieces, as Tuchel learnt when the veteran Brazilian, who turns 37 on Wednesday, was his captain at Paris Saint-Germain. “A fantastic professional,” Tuchel beamed of him. Thiago is not the tallest of central defenders, but there are coiled springs in his thighs. He has an excellent leap, and a fine sense of timing, the key to his goal at Spurs, where he met a Marcos Alonso corner to register his first goal since last December.

Alonso’s precision with a dead ball has been a boon for Tuchel. Chelsea’s first of their 12 goals so far in the league came from a free-kick from the Spaniard, whose career is on the up again, having drifted under Frank Lampard. Alonso was utterly marginalised for four months until Tuchel arrived in January. He now appears to have leapfrogged England international Ben Chilwell in the hierarchy at left wing-back.

Right wing-back Reece James scored his first Chelsea goal for over a year in the 2-0 win against Arsenal last month. Central defender Trevoh Chalobah scored in his Premier League debut in the 3-0 victory over Crystal Palace. They are among 11 Chelsea players to have registered goals in competitive matches already this season.

That spread of threat is a useful tool in a title race, as Manchester City, whom Chelsea host on Saturday, would testify. Last season’s English champions achieved top place in the Premier League with midfielder Ilkay Gundogan contributing more goals than anybody in a City squad whose 83 league goals were distributed among 16 players.

“We are in a good place at the moment,” said Tuchel, indicating opportunities in the starting XI would be extended for the visit of Villa. “The group is a strong group and we have to take care of it.”

Tuchel spoke of “a trust in the bench, so we can turn to people to have an instant impact.”

And amid all the goals from the back, he also looks forward to some from his under-pressure frontman. Timo Werner, the €50m striker, is yet to get off the mark this season.

“In the first games [of the season] I don’t think he was happy with his performances,” said Tuchel, “but Timo is more relaxed and fluid in his movements. There are clear signs he is in a good way. Against Tottenham he gave us an impression of how dangerous he and Romelu can be together.”

CONFIRMED%20LINE-UP
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The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T

Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

THE%C2%A0SPECS
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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

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

How England have scored their set-piece goals in Russia

Three Penalties

v Panama, Group Stage (Harry Kane)

v Panama, Group Stage (Kane)

v Colombia, Last 16 (Kane)

Four Corners

v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)

v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)

v Panama, Group Stage (Stones, header, from Trippier corner)

v Sweden, Quarter-Final (Maguire, header, from Young corner)

One Free-Kick

v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

HOW TO WATCH

Facebook: TheNationalNews 

Twitter: @thenationalnews 

Instagram: @thenationalnews.com 

TikTok: @thenationalnews   

if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
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6026 – Dh 200

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%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

The biog

Name: Salem Alkarbi

Age: 32

Favourite Al Wasl player: Alexandre Oliveira

First started supporting Al Wasl: 7

Biggest rival: Al Nasr

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20mild%20hybrid%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20S%20tronic%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E265hp%20%2F%20195kW%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20370Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh260%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Ogram%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2017%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Karim%20Kouatly%20and%20Shafiq%20Khartabil%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20On-demand%20staffing%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2050%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3EMore%20than%20%244%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Series%20A%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%2C%20Aditum%20and%20Oraseya%20Capital%3Cbr%3E%3C%2Fp%3E%0A
How Voiss turns words to speech

The device has a screen reader or software that monitors what happens on the screen

The screen reader sends the text to the speech synthesiser

This converts to audio whatever it receives from screen reader, so the person can hear what is happening on the screen

A VOISS computer costs between $200 and $250 depending on memory card capacity that ranges from 32GB to 128GB

The speech synthesisers VOISS develops are free

Subsequent computer versions will include improvements such as wireless keyboards

Arabic voice in affordable talking computer to be added next year to English, Portuguese, and Spanish synthesiser

Partnerships planned during Expo 2020 Dubai to add more languages

At least 2.2 billion people globally have a vision impairment or blindness

More than 90 per cent live in developing countries

The Long-term aim of VOISS to reach the technology to people in poor countries with workshops that teach them to build their own device

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

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
Updated: September 22, 2021, 3:02 AM