• Lyon's French head coach Rudi Garcia gestures during the French Ligue 1 match against Nantes at the La Beaujoire Stadium in Nantes, western France, on April 18, 2021. AFP
    Lyon's French head coach Rudi Garcia gestures during the French Ligue 1 match against Nantes at the La Beaujoire Stadium in Nantes, western France, on April 18, 2021. AFP
  • Former Lyon head coach Rudi Garcia in Nantes, on January 18, 2020. AFP
    Former Lyon head coach Rudi Garcia in Nantes, on January 18, 2020. AFP
  • Rudi Garcia during his unveiling as new Lyon coach on October 15, 2019 in Decines-Charpieu, near Lyon. AFP
    Rudi Garcia during his unveiling as new Lyon coach on October 15, 2019 in Decines-Charpieu, near Lyon. AFP
  • Marseille's French coach Rudi Garcia and players celebrate after winning the Europa League quarter-final second leg against RB Leipzig at the Velodrome in Marseille, on April 12, 2018. AFP
    Marseille's French coach Rudi Garcia and players celebrate after winning the Europa League quarter-final second leg against RB Leipzig at the Velodrome in Marseille, on April 12, 2018. AFP
  • Marseille coach Rudi Garcia during the Europa League Group I football match against Vitoria SC at the D Afonso Henriques stadium in Guimaraes on November 2, 2017. AFP
    Marseille coach Rudi Garcia during the Europa League Group I football match against Vitoria SC at the D Afonso Henriques stadium in Guimaraes on November 2, 2017. AFP
  • Rudi Garcia and Olympique de Marseille French President Jacques-Henri Eyraud pose with a team jersey as they arrive to take part in a press conference at the club's training centre in Marseille, southern France, on October 21, 2016. AFP
    Rudi Garcia and Olympique de Marseille French President Jacques-Henri Eyraud pose with a team jersey as they arrive to take part in a press conference at the club's training centre in Marseille, southern France, on October 21, 2016. AFP
  • Roma's coach from Rudi Garcia walks off the pitch before the Champions League match against Bate Borisov on December 9, 2015 at the Olympic Stadium in Rome. AFP
    Roma's coach from Rudi Garcia walks off the pitch before the Champions League match against Bate Borisov on December 9, 2015 at the Olympic Stadium in Rome. AFP
  • Lille's French head coach Rudi Garcia looks on during the French L1 football match against Lyon on February 10, 2013 at the Gerland Stadium in Lyon. AFP
    Lille's French head coach Rudi Garcia looks on during the French L1 football match against Lyon on February 10, 2013 at the Gerland Stadium in Lyon. AFP
  • Lille's coach Rudi Garcia speaks with Dimitri Payet during the friendly football match against Benfica at the Saint Symphorien Stadium, on July 16, 2012 in Longeville-Les-Metz. AFP
    Lille's coach Rudi Garcia speaks with Dimitri Payet during the friendly football match against Benfica at the Saint Symphorien Stadium, on July 16, 2012 in Longeville-Les-Metz. AFP
  • Lille's French coach Rudi Garcia celebrates with his daughters and the trophy at the end of the French Cup final against PSG on May 14, 2011, at the Stade de France in Saint-Denis, northern Paris. Lille won 1-0. AFP
    Lille's French coach Rudi Garcia celebrates with his daughters and the trophy at the end of the French Cup final against PSG on May 14, 2011, at the Stade de France in Saint-Denis, northern Paris. Lille won 1-0. AFP
  • Lille coach Rudi Garcia celebrates with players at the final whistle of the French L1 football match against Paris Saint-Germain as Lille are crowned French champions. AFP
    Lille coach Rudi Garcia celebrates with players at the final whistle of the French L1 football match against Paris Saint-Germain as Lille are crowned French champions. AFP
  • Lille's French coach Rudi Garcia celebrates with L1 title's trophy on May 29, 2011. AFP
    Lille's French coach Rudi Garcia celebrates with L1 title's trophy on May 29, 2011. AFP
  • Lille's French coach Rudi Garcia looks at his players during the French L1 football match against Nancy on May 02, 2010. AFP
    Lille's French coach Rudi Garcia looks at his players during the French L1 football match against Nancy on May 02, 2010. AFP
  • Lille coach Rudi Garcia watches his team during a training session in Genk, on August 19, 2009. AFP
    Lille coach Rudi Garcia watches his team during a training session in Genk, on August 19, 2009. AFP
  • Lille players on a run alongside new coach Rudi Garcia on June 25, 2008 at Lille's training centre in Camphin-en-Pevele. AFP
    Lille players on a run alongside new coach Rudi Garcia on June 25, 2008 at Lille's training centre in Camphin-en-Pevele. AFP
  • Le Mans coach Rudi Garcia jokes with French goalkeeper Rodolphe Roche and Stephane Sessegnon during a practice session 31 July 2007. AFP
    Le Mans coach Rudi Garcia jokes with French goalkeeper Rodolphe Roche and Stephane Sessegnon during a practice session 31 July 2007. AFP
  • Rudi Garcia. AFP
    Rudi Garcia. AFP

Manchester United in talks with Rudi Garcia to become interim manager


Andy Mitten
  • English
  • Arabic

Rudi Garcia has been interviewed by Manchester United for the position of interim manager, The National can reveal. The French coach, 57, coached the Lyon team that knocked Manchester City out of the Champions League in 2020 and led Lille to their first trophy in 50 years in 2011, a league-and-cup double helped by bringing in 17-year-old Eden Hazard.

Garcia has a good record of doing well at clubs which aren’t. Lyon were 14th when he took charge before taking them to a French Cup final and Champions League semi-final, knocking out Juventus as well as City. He did this using young players, while helping develop Memphis Depay. Pep Guardiola was criticised for changing City’s tactics to play Lyon.

Roma were finishing between seventh and ninth before he took them to second in Serie A twice in a row behind a Juventus team who were unstoppable in Italy, winning manager of the year in that country. In Rome, where he replaced Luis Enrique, he was told the big-name stars would be a problem there, yet Francesco Totti and Daniele De Rossi became his best players.

Speaking French, English, Spanish and Italian helped him get close to a multi-national dressing room. Marseille were 15th and he took them up the table and into the Europa League final. He’s never managed in England but considers it to be the home of football.

Garcia spoke to United ahead of their 2-0 victory in Villarreal which saw the club progress to the knockout stages of the Champions League. Darren Fletcher and John Murtough, two football men, are charged with making a football decision. Ernesto Valverde, the former Athletic, Espanyol and Barcelona coach who won the league with the Catalans in 2018 and 2019, has also interviewed for the role. Valverde was dismissed by Barca in January 2020.

Michael Carrick took charge of the team in Villarreal and was serenaded by the travelling away supporters after the victory. He is usually a coach at the club and willing to do whatever is best for Manchester United.

United have been strongly linked with Paris Saint-Germain boss Mauricio Pochettino for the position of permanent manager, the Argentine having impressed in England where he led Tottenham to a Champions League final.

Villarreal v Man United ratings

  • VILLARREAL RATINGS: Geronimo Rulli, 5 - Looked in control until a sloppy pass and poor positioning led to United making it 1-0 - and the rest, as they say, is history. PA
    VILLARREAL RATINGS: Geronimo Rulli, 5 - Looked in control until a sloppy pass and poor positioning led to United making it 1-0 - and the rest, as they say, is history. PA
  • Juan Foyth, 6 - Was a fantastic aerial presence for Villarreal but let himself down by giving the ball away in the lead-up to the second goal. AP
    Juan Foyth, 6 - Was a fantastic aerial presence for Villarreal but let himself down by giving the ball away in the lead-up to the second goal. AP
  • Raul Albiol, 6 - The experience was on full display in what proved to be a relatively solid night at the office. Getty
    Raul Albiol, 6 - The experience was on full display in what proved to be a relatively solid night at the office. Getty
  • Pau Torres, 6 - Was dragged across for the goal that killed off the game, although his overall composure was still impressive. AFP
    Pau Torres, 6 - Was dragged across for the goal that killed off the game, although his overall composure was still impressive. AFP
  • Pervis Estupinan, 6 - Made good runs and showed good physicality, even if he couldn’t put in that final ball needed to unlock United’s defence. AFP
    Pervis Estupinan, 6 - Made good runs and showed good physicality, even if he couldn’t put in that final ball needed to unlock United’s defence. AFP
  • Daniel Parejo, 6 - Showed good instincts when darting into the final third but couldn’t string together consistent, successful passes. EPA
    Daniel Parejo, 6 - Showed good instincts when darting into the final third but couldn’t string together consistent, successful passes. EPA
  • Etienne Capoue, 7 - Dictated the pace in the middle of the park but fell away as the game went on and could have done better for the opener. AFP
    Etienne Capoue, 7 - Dictated the pace in the middle of the park but fell away as the game went on and could have done better for the opener. AFP
  • Manuel Trigueros, 6 - Only had a few moments to make an impact and still managed to force a great save from de Gea in the 59th minute. AFP
    Manuel Trigueros, 6 - Only had a few moments to make an impact and still managed to force a great save from de Gea in the 59th minute. AFP
  • Moi Gomez, 7 - Opened up space, ran through the heart of Manchester United’s midfield at will and generally ran the show for Villarreal. AFP
    Moi Gomez, 7 - Opened up space, ran through the heart of Manchester United’s midfield at will and generally ran the show for Villarreal. AFP
  • Yeremi Pino, 6 - Had some nice build-up play throughout but let himself down with the end product time and time again. AFP
    Yeremi Pino, 6 - Had some nice build-up play throughout but let himself down with the end product time and time again. AFP
  • Arnaut Danjuma, 4 - Couldn’t get the service he needed and looked completely off his game whenever he found himself in space. EPA
    Arnaut Danjuma, 4 - Couldn’t get the service he needed and looked completely off his game whenever he found himself in space. EPA
  • SUBS: Alberto Moreno, N/A - Was left helpless and overrun as the Red Devils scored their second and sealed all three points. EPA
    SUBS: Alberto Moreno, N/A - Was left helpless and overrun as the Red Devils scored their second and sealed all three points. EPA
  • Samuel Chukwueze, N/A - Looked energetic even though the tempo was gone from Villarreal’s play by the time he was introduced. AFP
    Samuel Chukwueze, N/A - Looked energetic even though the tempo was gone from Villarreal’s play by the time he was introduced. AFP
  • Dani Raba, N/A - Made a brief cameo that involved a few touches and a lot of ball-watching as United took over the game. Boulaye Dia, N/A -- Barely got a touch of the ball and wasn’t able to influence the play for his side. AFP
    Dani Raba, N/A - Made a brief cameo that involved a few touches and a lot of ball-watching as United took over the game. Boulaye Dia, N/A -- Barely got a touch of the ball and wasn’t able to influence the play for his side. AFP
  • MANCHESTER UNITED RATINGS: David De Gea 8 - Busy first half with two decent saves. Best save was after 27 minutes, but that was nothing compared to a diving save from Trigueros on 58. Those saves kept his team in the game. Reuters
    MANCHESTER UNITED RATINGS: David De Gea 8 - Busy first half with two decent saves. Best save was after 27 minutes, but that was nothing compared to a diving save from Trigueros on 58. Those saves kept his team in the game. Reuters
  • Alex Telles 6 - Excellent cross towards McTominay from a free-kick after three minutes. Ball sailed over his head from goalkeeper Rulli on 27 and led to a Villarreal shot on target. Then he turned and crossed a beautiful ball to Ronaldo on 30. Losing possession and positioning led to another attack on 31. Getty
    Alex Telles 6 - Excellent cross towards McTominay from a free-kick after three minutes. Ball sailed over his head from goalkeeper Rulli on 27 and led to a Villarreal shot on target. Then he turned and crossed a beautiful ball to Ronaldo on 30. Losing possession and positioning led to another attack on 31. Getty
  • Harry Maguire 7 - Better than recently, which isn’t saying much, but steady under pressure which came halfway through the second half. Nice ball towards Rashford, which was offside. Right to lead his players to the away fans at the end. Getty
    Harry Maguire 7 - Better than recently, which isn’t saying much, but steady under pressure which came halfway through the second half. Nice ball towards Rashford, which was offside. Right to lead his players to the away fans at the end. Getty
  • Victor Lindelof 7 - Headed an 11th minute in swinging corer away as Pino came behind him. Clattered to the ground after winning the ball against Danjuma on 38. United’s defensive shape was tighter as they tried to stop leaking so many goals and it worked. AP
    Victor Lindelof 7 - Headed an 11th minute in swinging corer away as Pino came behind him. Clattered to the ground after winning the ball against Danjuma on 38. United’s defensive shape was tighter as they tried to stop leaking so many goals and it worked. AP
  • Aaron Wan-Bissaka 6 - Backed off in a move which led to Villarreal’s first shot on goal. Villareal had the run of the left wing, just as they’d had at Old Trafford, though he cut out a pass from Gomez. Lost possession on 44 which led to another chance. Still nowhere near the level he should be at, but better towards the end. EPA
    Aaron Wan-Bissaka 6 - Backed off in a move which led to Villarreal’s first shot on goal. Villareal had the run of the left wing, just as they’d had at Old Trafford, though he cut out a pass from Gomez. Lost possession on 44 which led to another chance. Still nowhere near the level he should be at, but better towards the end. EPA
  • Fred 8 - Quiet first half, more influence in the second. Shot on target after 55, but it was a limp effort. Got a foot in to break up a Villarreal attack a minute later. Excellent ball to Rashford on 74 and was alert to Rulli’s poor ball out to set up Ronaldo. Got the move going for the second, too. Fred
    Fred 8 - Quiet first half, more influence in the second. Shot on target after 55, but it was a limp effort. Got a foot in to break up a Villarreal attack a minute later. Excellent ball to Rashford on 74 and was alert to Rulli’s poor ball out to set up Ronaldo. Got the move going for the second, too. Fred
  • Scott McTominay 7 - Headed wide after three minutes. Ran the ball away from goal on 27 and did that well. Worked hard and fine pass around the corner towards Rashford leading to the second. Getty
    Scott McTominay 7 - Headed wide after three minutes. Ran the ball away from goal on 27 and did that well. Worked hard and fine pass around the corner towards Rashford leading to the second. Getty
  • Anthony Martial 5 - Surprise start. Started on the middle with Ronaldo to his left. Did little in a tough first half for his team. Taken off. Getty
    Anthony Martial 5 - Surprise start. Started on the middle with Ronaldo to his left. Did little in a tough first half for his team. Taken off. Getty
  • Donny van de Beek 6 - Rewarded with a start after a decent cameo at Watford but couldn’t match that impact. Booked stretching for the ball on 41. Pushed hard, ran to enforce a press. Off for Fernandes. PA
    Donny van de Beek 6 - Rewarded with a start after a decent cameo at Watford but couldn’t match that impact. Booked stretching for the ball on 41. Pushed hard, ran to enforce a press. Off for Fernandes. PA
  • Jadon Sancho 8 - Super cross after 28, then dribbled his way into losing the ball 10 minutes later from his position on the right. That was when he was more advanced, which he wasn’t enough. Grew with his team late on and scored his first United goal, a stunning strike. EPA
    Jadon Sancho 8 - Super cross after 28, then dribbled his way into losing the ball 10 minutes later from his position on the right. That was when he was more advanced, which he wasn’t enough. Grew with his team late on and scored his first United goal, a stunning strike. EPA
  • Cristiano Ronaldo 7 - Started on the left. Frustrated when Van De Beek couldn’t read his 23rd minute pass. Weak header on target after 30, but in the air was where he found space. Scored the key goal, a lofted finish, and another winner against Villarreal. Almost scored another on 84. Getty
    Cristiano Ronaldo 7 - Started on the left. Frustrated when Van De Beek couldn’t read his 23rd minute pass. Weak header on target after 30, but in the air was where he found space. Scored the key goal, a lofted finish, and another winner against Villarreal. Almost scored another on 84. Getty
  • SUBS: Bruno Fernandes 8 - On for Van de Beek. He was a surprise omission from the starting XI, but Bruno has been poor by his usual standards. Changed the game from Villarreal being on top to United being on top. Shot on target deflected by Pau Torres on 85. Reuters
    SUBS: Bruno Fernandes 8 - On for Van de Beek. He was a surprise omission from the starting XI, but Bruno has been poor by his usual standards. Changed the game from Villarreal being on top to United being on top. Shot on target deflected by Pau Torres on 85. Reuters
  • Marcus Rashford 7 - On for Martial in a double substitution which Carrick had to make as Villarreal pushed towards a goal. It worked as he played off the shoulder of defender Estupinan. Trickery and a shot on target after 84. Getty
    Marcus Rashford 7 - On for Martial in a double substitution which Carrick had to make as Villarreal pushed towards a goal. It worked as he played off the shoulder of defender Estupinan. Trickery and a shot on target after 84. Getty
  • Nemanja Matic N/A - On for Ronaldo after 90 minutes to use some seconds up and defend the lead. EPA
    Nemanja Matic N/A - On for Ronaldo after 90 minutes to use some seconds up and defend the lead. EPA
  • Juan Mata N/A - On for Sancho. EPA
    Juan Mata N/A - On for Sancho. EPA

Garcia’s teams play dynamic, attacking football. A three-time French manager of the year, Garcia is a fighter, a charismatic leader who knows how to make the best of his players – reaching top competition finals with squads nowhere near the best in Europe showed his talent. He’s good at developing young talents: Hazard, Lucas Digne and Gervinho at Lille, Alessandro Florenzi and Kostas Manolas at Roma, Camara in Marseille, Maxence Caqueret, Maxwell Cornet and Houssem Aouar at Lyon. His three central midfielders against City were aged 20, 21 and 22. Lyon’s inexperience told in the semi-final against Bayern Munich when they missed two one-on-one chances before going out to the eventual winners.

Garcia can be passionate and outspoken. He talks of freedom of expression, even if he is a victim of that from what journalists write. But following the attack on Charlie Hebdo in France, Garcia bought pencils and put them on the seats of the journalists before they arrived for their next press conference.

“Freedom of expression is important,” he said, “the liberty of expression is important.”

Laurent Blanc, another linked to the United role, was the favourite for the Lyon job when Garcia was interviewed for the position, yet Garcia showed his detailed knowledge of the squad and his plans for them which including promoting youth. Garcia got the job, but aware of the negativity around his appointment, Lyon’s president Jean-Michel Aulas faced the media with his new manager.

“I want to start with a quote from Winston Churchill,” he said, “A pessimist sees the difficulty in every opportunity; an optimist, which is us, sees opportunity in every difficulty.”

Manchester United might need the same approach now.

What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

The five pillars of Islam
What is a black hole?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

Apple%20Mac%20through%20the%20years
%3Cp%3E1984%20-%20Apple%20unveiled%20the%20Macintosh%20on%20January%2024%3Cbr%3E1985%20-%20Steve%20Jobs%20departed%20from%20Apple%20and%20established%20NeXT%3Cbr%3E1986%20-%20Apple%20introduced%20the%20Macintosh%20Plus%2C%20featuring%20enhanced%20memory%3Cbr%3E1987%20-%20Apple%20launched%20the%20Macintosh%20II%2C%20equipped%20with%20colour%20capabilities%3Cbr%3E1989%20-%20The%20widely%20acclaimed%20Macintosh%20SE%2F30%20made%20its%20debut%3Cbr%3E1994%20-%20Apple%20presented%20the%20Power%20Macintosh%3Cbr%3E1996%20-%20The%20Macintosh%20System%20Software%20OS%20underwent%20a%20rebranding%20as%20Mac%20OS%3Cbr%3E2001%20-%20Apple%20introduced%20Mac%20OS%20X%2C%20marrying%20Unix%20stability%20with%20a%20user-friendly%20interface%3Cbr%3E2006%20-%20Apple%20adopted%20Intel%20processors%20in%20MacBook%20Pro%20laptops%3Cbr%3E2008%20-%20Apple%20introduced%20the%20MacBook%20Air%2C%20a%20lightweight%20laptop%3Cbr%3E2012%20-%20Apple%20launched%20the%20MacBook%20Pro%20with%20a%20retina%20display%3Cbr%3E2016%20-%20The%20Mac%20operating%20system%20underwent%20rebranding%20as%20macOS%3Cbr%3E2020%20-%20Apple%20introduced%20the%20M1%20chip%20for%20Macs%2C%20combining%20high%20performance%20and%20energy%20efficiency%3Cbr%3E2022%20-%20The%20M2%20chip%20was%20announced%3Cbr%3E2023%20-The%20M3%20line-up%20of%20chip%20was%20announced%20to%20improve%20performance%20and%20add%20new%20capabilities%20for%20Mac.%3C%2Fp%3E%0A
Specs

Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request

UAE%20v%20West%20Indies
%3Cp%3EFirst%20ODI%20-%20Sunday%2C%20June%204%20%0D%3Cbr%3ESecond%20ODI%20-%20Tuesday%2C%20June%206%20%0D%3Cbr%3EThird%20ODI%20-%20Friday%2C%20June%209%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EMatches%20at%20Sharjah%20Cricket%20Stadium.%20All%20games%20start%20at%204.30pm%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EUAE%20squad%3C%2Fstrong%3E%0D%3Cbr%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Adithya%20Shetty%2C%20Ali%20Naseer%2C%20Ansh%20Tandon%2C%20Aryansh%20Sharma%2C%20Asif%20Khan%2C%20Basil%20Hameed%2C%20Ethan%20D%E2%80%99Souza%2C%20Fahad%20Nawaz%2C%20Jonathan%20Figy%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Lovepreet%20Singh%2C%20Matiullah%2C%20Mohammed%20Faraazuddin%2C%20Muhammad%20Jawadullah%2C%20Rameez%20Shahzad%2C%20Rohan%20Mustafa%2C%20Sanchit%20Sharma%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%0D%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

Turkish Ladies

Various artists, Sony Music Turkey 

Ant-Man%20and%20the%20Wasp%3A%20Quantumania
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPeyton%20Reed%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Paul%20Rudd%2C%20Evangeline%20Lilly%2C%20Jonathan%20Majors%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%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

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Updated: November 24, 2021, 2:26 PM