• WOLVES RATINGS: Jose Sa – 6. The Portuguese made superb reflex saves from Thiago and Mane but almost gave away a goal after a mix-up with Saiss. He swept up when needed. PA
    WOLVES RATINGS: Jose Sa – 6. The Portuguese made superb reflex saves from Thiago and Mane but almost gave away a goal after a mix-up with Saiss. He swept up when needed. PA
  • Nelson Semedo – 5. The wing-back had some difficult moments against Mane but stuck to his task. His distribution going forward was poor. Reuters
    Nelson Semedo – 5. The wing-back had some difficult moments against Mane but stuck to his task. His distribution going forward was poor. Reuters
  • Max Kilman – 7. The 24-year-old showed strength and intelligence despite not playing on his strongest side. He was impressive in the air and on the ground. Reuters
    Max Kilman – 7. The 24-year-old showed strength and intelligence despite not playing on his strongest side. He was impressive in the air and on the ground. Reuters
  • Conor Coady – 7. The boyhood Liverpool fan overcame a painful knock to put in a sterling display at the heart of the defence. His block on the line from Jota saved a certain goal. PA
    Conor Coady – 7. The boyhood Liverpool fan overcame a painful knock to put in a sterling display at the heart of the defence. His block on the line from Jota saved a certain goal. PA
  • Romain Saiss – 7. The Moroccan kept tight on Salah and made a remarkable challenge when the Egyptian looked set to score. He held his position despite the movement of the attackers. PA
    Romain Saiss – 7. The Moroccan kept tight on Salah and made a remarkable challenge when the Egyptian looked set to score. He held his position despite the movement of the attackers. PA
  • Rayan Ait-Nouri – 7. The Frenchman was an effective outlet and provided the cross for his team’s best chance of the first half. His departure in stoppage time for Hoever gave Salah the chance to set up the goal. Getty Images
    Rayan Ait-Nouri – 7. The Frenchman was an effective outlet and provided the cross for his team’s best chance of the first half. His departure in stoppage time for Hoever gave Salah the chance to set up the goal. Getty Images
  • Ruben Neves – 6. The 24-year-old was robust and combative. He made sure Liverpool were unable to dominate the central areas but did little of a creative nature. PA
    Ruben Neves – 6. The 24-year-old was robust and combative. He made sure Liverpool were unable to dominate the central areas but did little of a creative nature. PA
  • Leander Dendoncker – 6. The Belgian broke up play in the midfield and aimed to get forward when appropriate. He was disciplined and screened the centre-backs. Getty Images
    Leander Dendoncker – 6. The Belgian broke up play in the midfield and aimed to get forward when appropriate. He was disciplined and screened the centre-backs. Getty Images
  • Adama Traore – 6. The Spaniard was a handful for the Liverpool defence without ever creating any real danger. He came off with two minutes left for Trincao. PA
    Adama Traore – 6. The Spaniard was a handful for the Liverpool defence without ever creating any real danger. He came off with two minutes left for Trincao. PA
  • Raul Jimenez – 5. The Mexican could not get into the game. He was left isolated and when the ball was played in to him, he tended to run offside. PA
    Raul Jimenez – 5. The Mexican could not get into the game. He was left isolated and when the ball was played in to him, he tended to run offside. PA
  • Hwang Hee-chan – 4. The South Korean had a half chance but seemed to get caught in two minds and lost the opportunity. He was withdrawn with 12 minutes to go and replaced by Moutinho. Getty Images
    Hwang Hee-chan – 4. The South Korean had a half chance but seemed to get caught in two minds and lost the opportunity. He was withdrawn with 12 minutes to go and replaced by Moutinho. Getty Images
  • SUB: Joao Moutinho – 4. The 35-year-old joined the action in the 78th minute in place of Hwang. He was meant to help secure the draw but never got into the game. PA
    SUB: Joao Moutinho – 4. The 35-year-old joined the action in the 78th minute in place of Hwang. He was meant to help secure the draw but never got into the game. PA
  • SUB: Francisco Trincao – 4. The 21-year-old was given a brief run-out, replacing Traore with two minutes to go. He had a minimal impact on the match. PA
    SUB: Francisco Trincao – 4. The 21-year-old was given a brief run-out, replacing Traore with two minutes to go. He had a minimal impact on the match. PA
  • SUB: Ki-Jana Hoever – 3. The Dutchman replaced Ait-Nouri in stoppage time for a brief but ugly cameo against his former club. He was left stranded by Salah, who crossed for Origi to score. Getty Images
    SUB: Ki-Jana Hoever – 3. The Dutchman replaced Ait-Nouri in stoppage time for a brief but ugly cameo against his former club. He was left stranded by Salah, who crossed for Origi to score. Getty Images
  • LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was quick off his line to deny Traore at the end of the first half. Other than some minor communication problems with Van Dijk he was in control. Getty Images
    LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was quick off his line to deny Traore at the end of the first half. Other than some minor communication problems with Van Dijk he was in control. Getty Images
  • Trent Alexander-Arnold – 6. The 23-year-old was secure when defending and caused Wolves some trouble going forward. He was solid rather than spectacular. EPA
    Trent Alexander-Arnold – 6. The 23-year-old was secure when defending and caused Wolves some trouble going forward. He was solid rather than spectacular. EPA
  • Joel Matip – 7. The centre-back was composed under pressure and good with the ball at his feet. He spotted danger before it developed. AP Photo
    Joel Matip – 7. The centre-back was composed under pressure and good with the ball at his feet. He spotted danger before it developed. AP Photo
  • Virgil van Dijk – 6. The Dutchman was a little uncertain in the first half and found Traore a handful. His long ball started the move that led to the goal. Getty Images
    Virgil van Dijk – 6. The Dutchman was a little uncertain in the first half and found Traore a handful. His long ball started the move that led to the goal. Getty Images
  • Andrew Robertson – 7. The Scot ranged forward and threatened the Wolves goal but he always had to keep looking over his shoulder at Traore. He showed impressive energy. Getty Images
    Andrew Robertson – 7. The Scot ranged forward and threatened the Wolves goal but he always had to keep looking over his shoulder at Traore. He showed impressive energy. Getty Images
  • Fabinho – 6. The Brazilian was involved in a battle with the opposition midfield and put in a shift. It was hard work and he got little chance to show off his attacking qualities. PA
    Fabinho – 6. The Brazilian was involved in a battle with the opposition midfield and put in a shift. It was hard work and he got little chance to show off his attacking qualities. PA
  • Thiago Alcantara – 7. The 30-year-old produced a great ball to give Alexander-Arnold a chance and had a shot blocked by Sa. He was his team’s most dangerous midfielder. Getty Images
    Thiago Alcantara – 7. The 30-year-old produced a great ball to give Alexander-Arnold a chance and had a shot blocked by Sa. He was his team’s most dangerous midfielder. Getty Images
  • Jordan Henderson – 5. The captain toiled away but struggled to get any momentum going. He was replaced by Origi in the 68th minute after a sub-par effort. EPA
    Jordan Henderson – 5. The captain toiled away but struggled to get any momentum going. He was replaced by Origi in the 68th minute after a sub-par effort. EPA
  • Mohamed Salah – 7. The Egyptian had a low key game but seized upon a late lapse by the defence to streak into the area and set up Origi for the Belgian’s stoppage-time winner. He departed immediately afterwards to be replaced by Milner. AP Photo
    Mohamed Salah – 7. The Egyptian had a low key game but seized upon a late lapse by the defence to streak into the area and set up Origi for the Belgian’s stoppage-time winner. He departed immediately afterwards to be replaced by Milner. AP Photo
  • Diogo Jota – 4. The Portuguese went close with a first-half header against his former club but embarrassed himself by shooting directly at Coady with the goalkeeper grounded outside the area. He came off with eight minutes to go for Oxlade-Chamberlain. EPA
    Diogo Jota – 4. The Portuguese went close with a first-half header against his former club but embarrassed himself by shooting directly at Coady with the goalkeeper grounded outside the area. He came off with eight minutes to go for Oxlade-Chamberlain. EPA
  • Sadio Mane – 6. The Senegalese had a late chance foiled by Sa but he never really got into his stride against the packed defence. He found space hard to come by. PA
    Sadio Mane – 6. The Senegalese had a late chance foiled by Sa but he never really got into his stride against the packed defence. He found space hard to come by. PA
  • SUB: Divock Origi – 8. The Belgian was introduced for Henderson in the 68th minute to give the attack more power. He rose to the occasion and scored the last-gasp goal that secured the points for his team after an exceptional turn in the box. PA
    SUB: Divock Origi – 8. The Belgian was introduced for Henderson in the 68th minute to give the attack more power. He rose to the occasion and scored the last-gasp goal that secured the points for his team after an exceptional turn in the box. PA
  • SUB: Alex Oxlade-Chamberlain – 5. The 28-year-old entered the fray with eight minutes left when Jota departed. He was unable to affect the game to any great extent. Getty Images
    SUB: Alex Oxlade-Chamberlain – 5. The 28-year-old entered the fray with eight minutes left when Jota departed. He was unable to affect the game to any great extent. Getty Images
  • SUB: James Milner – 5. The 35-year-old was brought on for Salah to help kill the match late in stoppage time. He contributed an enthusiastic clearance. Getty Images
    SUB: James Milner – 5. The 35-year-old was brought on for Salah to help kill the match late in stoppage time. He contributed an enthusiastic clearance. Getty Images

Wolves v Liverpool player ratings: Coady 7, Jimenez 5; Salah 7, Origi 8


  • English
  • Arabic

Liverpool's Divock Origi came off the bench to score an injury-time winner and send his side top of the Premier League with a 1-0 win at Wolverhampton Wanderers on Saturday.

Origi picked up a cross from Mohamed Salah before swivelling and thrashing the ball home to spare his usually lethal fellow strikers' blushes after they had missed a hatful of chances.

The result took Liverpool into first place on 34 points after 15 games, a point above Chelsea following their 3-2 defeat earlier in the day away to West Ham United.

Manchester City could leapfrog them both, however, if they win at Watford in Saturday's late game.

Liverpool's Diogo Jota, back at his old club on his 25th birthday, looked certain to score on the hour after a defensive mix-up left him free on goal, before Wolves captain Conor Coady produced a spectacular - albeit painful - block on the line.

Liverpool's Trent Alexander-Arnold blazed over, Jota also headed wide, Salah saw the ball nicked off him with the goal gaping, Thiago Alcantara had a double shot blocked at close range and Sadio Mane's strike was well saved.

Undeterred, Wolves threatened Liverpool repeatedly on the counter-attack and could have taken the lead. But Raul Jimenez fired over the bar and Adama Traore was just beaten to the ball by Liverpool goalkeeper Alisson after a slick passing moving.

Wolves are eighth in the league on 21 points.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

'Ghostbusters: From Beyond'

Director: Jason Reitman

Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace

Rating: 2/5

PREMIER LEAGUE FIXTURES

Tuesday (UAE kick-off times)

Leicester City v Brighton (9pm)

Tottenham Hotspur v West Ham United (11.15pm)

Wednesday

Manchester United v Sheffield United (9pm)

Newcastle United v Aston Villa (9pm)

Norwich City v Everton (9pm)

Wolves v Bournemouth (9pm)

Liverpool v Crystal Palace (11.15pm)

Thursday

Burnley v Watford (9pm)

Southampton v Arsenal (9pm)

Chelsea v Manchester City (11.15pm)

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
Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3Eamana%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2010%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Karim%20Farra%20and%20Ziad%20Aboujeb%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ERegulator%3A%20%3C%2Fstrong%3EDFSA%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinancial%20services%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E85%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESelf-funded%3Cbr%3E%3C%2Fp%3E%0A
Al Jazira's foreign quartet for 2017/18

Romarinho, Brazil

Lassana Diarra, France

Sardor Rashidov, Uzbekistan

Mbark Boussoufa, Morocco

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
The biog

Hobby: Playing piano and drawing patterns

Best book: Awaken the Giant Within by Tony Robbins

Food of choice: Sushi  

Favourite colour: Orange

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

Abandon
Sangeeta Bandyopadhyay
Translated by Arunava Sinha
Tilted Axis Press 

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

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Company%C2%A0profile
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Updated: December 05, 2021, 3:23 AM