• CHELSEA PLAYER RATINGS: Kepa Arrizabalaga: 8 - Made some big stops in the first half to deny Archer twice. He was unable to stop the equaliser and he made some big stops in the shootout to win the tie. Getty Images
    CHELSEA PLAYER RATINGS: Kepa Arrizabalaga: 8 - Made some big stops in the first half to deny Archer twice. He was unable to stop the equaliser and he made some big stops in the shootout to win the tie. Getty Images
  • Reece James: 8 - A dominant performance, winning the majority of his duels, looking comfortable on the ball and making a goal line block to deny the visitors. He got an assist by putting a cross on a plate for Werner to head home in the second half and scored a thumping winning penalty. Getty Images
    Reece James: 8 - A dominant performance, winning the majority of his duels, looking comfortable on the ball and making a goal line block to deny the visitors. He got an assist by putting a cross on a plate for Werner to head home in the second half and scored a thumping winning penalty. Getty Images
  • Trevoh Chalobah: 7 - Put in a calming performance for his side, playing out well with the ball and doing his job well defensively when called upon. AFP
    Trevoh Chalobah: 7 - Put in a calming performance for his side, playing out well with the ball and doing his job well defensively when called upon. AFP
  • Malang Sarr: 5 - Struggled at times on his Chelsea debut, picking up an early booking that didn’t help his cause and getting caught out by the Aston Villa attackers in areas. AP
    Malang Sarr: 5 - Struggled at times on his Chelsea debut, picking up an early booking that didn’t help his cause and getting caught out by the Aston Villa attackers in areas. AP
  • Callum Hudson-Odoi: 7 - The wing-back was a danger throughout, working well with James marauding on the right and working opportunities well. Probably deserved a goal or assist. AFP
    Callum Hudson-Odoi: 7 - The wing-back was a danger throughout, working well with James marauding on the right and working opportunities well. Probably deserved a goal or assist. AFP
  • N’Golo Kante: 6 - Starting as Chelsea captain, Kante put in a usual energetic performance, covering a lot of ground and looking neat in possession without creating much going forward. Reuters
    N’Golo Kante: 6 - Starting as Chelsea captain, Kante put in a usual energetic performance, covering a lot of ground and looking neat in possession without creating much going forward. Reuters
  • Saul Niguez: 4 - Struggled against Aston Villa in the league and struggled again in the cup match. He often misplaced passes that he shouldn’t have and gave away some unnecessary fouls. Getty Images
    Saul Niguez: 4 - Struggled against Aston Villa in the league and struggled again in the cup match. He often misplaced passes that he shouldn’t have and gave away some unnecessary fouls. Getty Images
  • Ben Chilwell: 6 - The England full-back started well but drifted as the game went on after initially having the better of Cash on the right. AFP
    Ben Chilwell: 6 - The England full-back started well but drifted as the game went on after initially having the better of Cash on the right. AFP
  • Ruben Loftus-Cheek: 6 - The midfielder put in a good display, driving well on the ball and winning the majority of his battles in the middle of the park. AFP
    Ruben Loftus-Cheek: 6 - The midfielder put in a good display, driving well on the ball and winning the majority of his battles in the middle of the park. AFP
  • Hakim Ziyech: 5 - Looked to get himself involved and forced the hand of Steer on many occasions with shots from distance but wasn’t able to get a goal for himself. AFP
    Hakim Ziyech: 5 - Looked to get himself involved and forced the hand of Steer on many occasions with shots from distance but wasn’t able to get a goal for himself. AFP
  • Timo Werner: 7 - The forward struggled at times to get the service, but made it count when he got on the end of a James cross to open the scoring. He looked to get himself involved often, running channels and dropping deep when required. Reuters
    Timo Werner: 7 - The forward struggled at times to get the service, but made it count when he got on the end of a James cross to open the scoring. He looked to get himself involved often, running channels and dropping deep when required. Reuters
  • Mason Mount (46’): 6 - Taking the captain’s armband, Mount came on to add spark for Tuchel’s side. Whilst he never got on the scoresheet, he came close with an effort that deflected just wide. Getty Images
    Mason Mount (46’): 6 - Taking the captain’s armband, Mount came on to add spark for Tuchel’s side. Whilst he never got on the scoresheet, he came close with an effort that deflected just wide. Getty Images
  • Romelu Lukaku (76’): N/R - Came on in search of a winner and while he caused problems as a target man, he wasn’t able to stop the game drifting towards penalties. PA
    Romelu Lukaku (76’): N/R - Came on in search of a winner and while he caused problems as a target man, he wasn’t able to stop the game drifting towards penalties. PA
  • Ross Barkley (76’): N/R - Came on to change the dynamic of the game and other than a shot from distance, wasn’t able to provide much. Getty Images
    Ross Barkley (76’): N/R - Came on to change the dynamic of the game and other than a shot from distance, wasn’t able to provide much. Getty Images
  • ASTON VILLA PLAYER RATINGS: Jed Steer: 6 - The Villa shot stopper was kept busy, mainly by Ziyech, with saving shots from distance and did so throughout. He was unable to do much to deny Werner, who had a header from a couple yards out. AFP
    ASTON VILLA PLAYER RATINGS: Jed Steer: 6 - The Villa shot stopper was kept busy, mainly by Ziyech, with saving shots from distance and did so throughout. He was unable to do much to deny Werner, who had a header from a couple yards out. AFP
  • Ashley Young: 5 - The visitor’s captain had a tough time on his left, bombarded with Hudson-Odoi and James on the flank. He also missed one of the decisive penalties in the match. AP
    Ashley Young: 5 - The visitor’s captain had a tough time on his left, bombarded with Hudson-Odoi and James on the flank. He also missed one of the decisive penalties in the match. AP
  • Kortney Hause: 6 - Had a neat game and called into action on occasion but rarely having to deny any goalmouth action. He looked comfortable on the ball and took risks in the right areas to help play out. Reuters
    Kortney Hause: 6 - Had a neat game and called into action on occasion but rarely having to deny any goalmouth action. He looked comfortable on the ball and took risks in the right areas to help play out. Reuters
  • Axel Tuanzebe: 6 - Much like his centre-back partner, had some defensive action to be called to but rarely having to throw himself in front of shots. He also looked comfortable in possession and provided a base to pass from at the back. AP
    Axel Tuanzebe: 6 - Much like his centre-back partner, had some defensive action to be called to but rarely having to throw himself in front of shots. He also looked comfortable in possession and provided a base to pass from at the back. AP
  • Matty Cash: 7 - The right-back had a great tussle with Chilwell on his flank and eventually came out on top defensively. On the attack, he put in a fantastic deep cross for Archer to score from. Getty Images
    Matty Cash: 7 - The right-back had a great tussle with Chilwell on his flank and eventually came out on top defensively. On the attack, he put in a fantastic deep cross for Archer to score from. Getty Images
  • Morgan Sanson: 7 - It was an unfortunately short-lived return to first-team action for Sanson, who made his first appearance since his injury against Fulham in April. He looked bright, teeing Archer up for a golden opportunity that was put over. He received a big blow in the first half though, getting subbed before half-time with an injury. AFP
    Morgan Sanson: 7 - It was an unfortunately short-lived return to first-team action for Sanson, who made his first appearance since his injury against Fulham in April. He looked bright, teeing Archer up for a golden opportunity that was put over. He received a big blow in the first half though, getting subbed before half-time with an injury. AFP
  • Marvelous Nakamba: 6 - The 27-year-old was in the thick of the action, finding himself involved in many duels in the midfield. He passed well when required but his role meant that he created little going forward. AFP
    Marvelous Nakamba: 6 - The 27-year-old was in the thick of the action, finding himself involved in many duels in the midfield. He passed well when required but his role meant that he created little going forward. AFP
  • Anwar El-Ghazi: 6 - Worked some threatening chances in the game but was never able to stamp his authority on it with a goal or an assist. Getty Images
    Anwar El-Ghazi: 6 - Worked some threatening chances in the game but was never able to stamp his authority on it with a goal or an assist. Getty Images
  • Emiliano Buendia: 5 - The playmaker had little impact for his side, struggling to find his creative spark and putting in poor set-pieces on the night. PA
    Emiliano Buendia: 5 - The playmaker had little impact for his side, struggling to find his creative spark and putting in poor set-pieces on the night. PA
  • Bertrand Traore: 7 - The winger threatened the Blues backline when he got on the ball and ran at them, drawing fouls in dangerous areas too. Reuters
    Bertrand Traore: 7 - The winger threatened the Blues backline when he got on the ball and ran at them, drawing fouls in dangerous areas too. Reuters
  • Cameron Archer: 7 - The youngster will be pleased with how dangerous he looked up front for Villa and may have thought he missed his chance to score when he failed to score two one-on-ones. However, his header to equalise was a fantastic effort that no goalkeeper could stop. PA
    Cameron Archer: 7 - The youngster will be pleased with how dangerous he looked up front for Villa and may have thought he missed his chance to score when he failed to score two one-on-ones. However, his header to equalise was a fantastic effort that no goalkeeper could stop. PA
  • SUBS: Carney Chukwuemeka (42’): 6 - The 17-year-old put in a good showing, winning most of his battles in the midfield but rarely getting a chance on the ball going forward. PA
    SUBS: Carney Chukwuemeka (42’): 6 - The 17-year-old put in a good showing, winning most of his battles in the midfield but rarely getting a chance on the ball going forward. PA
  • Jaden Philogene-Bidace (64’): 7 - The young substitute looked a threat going forward and picked up where Traore left off. He drove at the Chelsea backline and caused them some issues. Getty Images
    Jaden Philogene-Bidace (64’): 7 - The young substitute looked a threat going forward and picked up where Traore left off. He drove at the Chelsea backline and caused them some issues. Getty Images
  • Ezri Konsa (77’): N/R - Came on to shore up the backline and switch to a back five, helping them take it to penalties. Getty Images
    Ezri Konsa (77’): N/R - Came on to shore up the backline and switch to a back five, helping them take it to penalties. Getty Images

Chelsea v Aston Villa player ratings: James 8, Werner 7; Archer 7, Buendia 5


  • English
  • Arabic

Timo Werner scored his first goal of the season as a much-changed Chelsea side crept into the fourth round of the League Cup by beating Aston Villa 4-3 on penalties after the Stamford Bridge clash ended 1-1 on Wednesday.

Chelsea manager Thomas Tuchel made 10 changes to his starting lineup and German striker Werner took his opportunity to give his side the lead in the 54th minute as he headed a Reece James cross past Villa keeper Jed Steer.

Werner should have made it 2-0 almost immediately but shot wide and Villa responded with youngster Cameron Archer's superb header from a Matty Cash cross sending the tie to penalties.

Chelsea, who threw on Romelu Lukaku late on, forged ahead in the shootout as Villa's Marvelous Nakamba and Ashley Young both failed to score but Ben Chilwell struck the crossbar when he could have sealed it for the hosts.

Reece James made no mistake though as Chelsea set up a fourth-round home clash with Southampton.

In the photo gallery above, Luke Thrower has provided his player ratings from Stamford Bridge.

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KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
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BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

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%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A
Match info

Costa Rica 0

Serbia 1
Kolarov (56')

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

Cricket World Cup League 2

UAE results
Lost to Oman by eight runs
Beat Namibia by three wickets
Lost to Oman by 12 runs
Beat Namibia by 43 runs

UAE fixtures
Free admission. All fixtures broadcast live on icc.tv

Tuesday March 15, v PNG at Sharjah Cricket Stadium
Friday March 18, v Nepal at Dubai International Stadium
Saturday March 19, v PNG at Dubai International Stadium
Monday March 21, v Nepal at Dubai International Stadium

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

Indoor cricket in a nutshell

Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

The specs: 2017 Porsche 718 Cayman

Price, base / as tested Dh222,500 / Dh296,870

Engine 2.0L, flat four-cylinder

Transmission Seven-speed PDK

Power 300hp @ 6,500rpm

Torque 380hp @ 1,950rpm

Fuel economy, combined 6.9L / 100km

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Building boom turning to bust as Turkey's economy slows

Deep in a provincial region of northwestern Turkey, it looks like a mirage - hundreds of luxury houses built in neat rows, their pointed towers somewhere between French chateau and Disney castle.

Meant to provide luxurious accommodations for foreign buyers, the houses are however standing empty in what is anything but a fairytale for their investors.

The ambitious development has been hit by regional turmoil as well as the slump in the Turkish construction industry - a key sector - as the country's economy heads towards what could be a hard landing in an intensifying downturn.

After a long period of solid growth, Turkey's economy contracted 1.1 per cent in the third quarter, and many economists expect it will enter into recession this year.

The country has been hit by high inflation and a currency crisis in August. The lira lost 28 per cent of its value against the dollar in 2018 and markets are still unconvinced by the readiness of the government under President Recep Tayyip Erdogan to tackle underlying economic issues.

The villas close to the town centre of Mudurnu in the Bolu region are intended to resemble European architecture and are part of the Sarot Group's Burj Al Babas project.

But the development of 732 villas and a shopping centre - which began in 2014 - is now in limbo as Sarot Group has sought bankruptcy protection.

It is one of hundreds of Turkish companies that have done so as they seek cover from creditors and to restructure their debts.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Empty Words

By Mario Levrero  

(Coffee House Press)
 

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

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Company profile

Company name: Suraasa

Started: 2018

Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker

Based: India, UAE and the UK

Industry: EdTech

Initial investment: More than $200,000 in seed funding

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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Updated: September 23, 2021, 6:22 AM