• EVERTON RATINGS: Jordan Pickford: 6 - The England No 1 had little to do, but was important with his throwing, picking out the full-backs when with the ball. He could do little to deny Odegaard’s well-placed volley. Getty
    EVERTON RATINGS: Jordan Pickford: 6 - The England No 1 had little to do, but was important with his throwing, picking out the full-backs when with the ball. He could do little to deny Odegaard’s well-placed volley. Getty
  • Seamus Coleman: 7- The full-back had a great showing, keeping Martinelli quiet throughout. He then made a crucial block to deny Odegaard in the 90th minute. Reuters
    Seamus Coleman: 7- The full-back had a great showing, keeping Martinelli quiet throughout. He then made a crucial block to deny Odegaard in the 90th minute. Reuters
  • Yerry Mina: 6 - The defender saw little action before being withdrawn through injury in the first-half. EPA
    Yerry Mina: 6 - The defender saw little action before being withdrawn through injury in the first-half. EPA
  • Michael Keane: 6 - The 28-year-old was solid at the back, rarely having to get involved defensively. He made one key block to stop Saka in the box. Reuters
    Michael Keane: 6 - The 28-year-old was solid at the back, rarely having to get involved defensively. He made one key block to stop Saka in the box. Reuters
  • Ben Godfrey: 4 - Playing as an auxiliary left-back, the defender had a tough evening and was fortunate to stay on the pitch. He had issues marking Saka, picking up a yellow for a poor challenge. He also caught Tomiyasu with his boot that could have seen red. Reuters
    Ben Godfrey: 4 - Playing as an auxiliary left-back, the defender had a tough evening and was fortunate to stay on the pitch. He had issues marking Saka, picking up a yellow for a poor challenge. He also caught Tomiyasu with his boot that could have seen red. Reuters
  • Anthony Gordon: 6 - The youngster had a fine game without doing anything too creative going forward. He managed to beat Tomiyasu on one occasion with a fine bit of skill, but other than that he did little that threatened the Gunners. Getty
    Anthony Gordon: 6 - The youngster had a fine game without doing anything too creative going forward. He managed to beat Tomiyasu on one occasion with a fine bit of skill, but other than that he did little that threatened the Gunners. Getty
  • Abdoulaye Doucoure: 7 - The midfielder was a big presence in midfield and drove forward in the attacks. He could have had a goal of his own, appearing in the box to have a shot that was well saved by Ramsdale. Reuters
    Abdoulaye Doucoure: 7 - The midfielder was a big presence in midfield and drove forward in the attacks. He could have had a goal of his own, appearing in the box to have a shot that was well saved by Ramsdale. Reuters
  • Allan: 6 - The Brazilian covered ground well in midfield, making some big challenges to win the ball back when required. He made one slide tackle that stopped Odegaard from having a free run at the back four. EPA
    Allan: 6 - The Brazilian covered ground well in midfield, making some big challenges to win the ball back when required. He made one slide tackle that stopped Odegaard from having a free run at the back four. EPA
  • Demarai Gray: 8 - The winger was a bright spark out wide, offering the main threat in attack. He scored a 90th minute winner with a cracking shot from range to beat Ramsdale. EPA
    Demarai Gray: 8 - The winger was a bright spark out wide, offering the main threat in attack. He scored a 90th minute winner with a cracking shot from range to beat Ramsdale. EPA
  • Andros Townsend: 5 - The 30-year-old struggled to impose himself, failing to make an impact with the chances he got. His last action of the game was a poor free-kick missing everyone in the box. Reuters
    Andros Townsend: 5 - The 30-year-old struggled to impose himself, failing to make an impact with the chances he got. His last action of the game was a poor free-kick missing everyone in the box. Reuters
  • Richarlison: 7 - The striker was a danger going forward. He scored a header from a cross, but the goal was ruled out for offside. He then scored again by turning Gabriel, but it was once again marginally offside. At the third time of asking, he finally scored, with a header from a rebounded shot. EPA
    Richarlison: 7 - The striker was a danger going forward. He scored a header from a cross, but the goal was ruled out for offside. He then scored again by turning Gabriel, but it was once again marginally offside. At the third time of asking, he finally scored, with a header from a rebounded shot. EPA
  • SUBS: Mason Holgate (For Mina 30’): 6 - The centre-back had a fine performance and did little wrong coming from the bench. He made a big challenge in the box to stop Saka running through on goal. AP
    SUBS: Mason Holgate (For Mina 30’): 6 - The centre-back had a fine performance and did little wrong coming from the bench. He made a big challenge in the box to stop Saka running through on goal. AP
  • Andre Gomes (For Townsend 66’): 7 - The midfielder offered attacking intent coming from the bench, causing Tomiyasu a problem with a nice piece of skill to cut it back for a shot from the edge of the box. Getty
    Andre Gomes (For Townsend 66’): 7 - The midfielder offered attacking intent coming from the bench, causing Tomiyasu a problem with a nice piece of skill to cut it back for a shot from the edge of the box. Getty
  • Alex Iwobi (For Gordon 87’): N/R - The forward came on late into the game as the Toffees searched for a winner, but got little chance to get on the ball. Reuters
    Alex Iwobi (For Gordon 87’): N/R - The forward came on late into the game as the Toffees searched for a winner, but got little chance to get on the ball. Reuters
  • ARSENAL RATINGS; Aaron Ramsdale: 6 - The goalkeeper could do little to stop both goals, but it could have been more if he didn’t make a key save late on. He rushed out to stop an oncoming Everton forward, making a big stop with his right hand. Reuters
    ARSENAL RATINGS; Aaron Ramsdale: 6 - The goalkeeper could do little to stop both goals, but it could have been more if he didn’t make a key save late on. He rushed out to stop an oncoming Everton forward, making a big stop with his right hand. Reuters
  • Kieran Tierney: 7 - The Scottish international had a fine game at left-back, driving forward whenever possible. He made a surging run and cross to find Odegaard in space for the opener. Reuters
    Kieran Tierney: 7 - The Scottish international had a fine game at left-back, driving forward whenever possible. He made a surging run and cross to find Odegaard in space for the opener. Reuters
  • Gabriel: 5 - The 23-year-old struggled at times to deal with Richarlison, losing him for a goal that was ruled offside. He did make up for it in places, with his best contribution being a tackle to deny his countryman an opportunity. Reuters
    Gabriel: 5 - The 23-year-old struggled at times to deal with Richarlison, losing him for a goal that was ruled offside. He did make up for it in places, with his best contribution being a tackle to deny his countryman an opportunity. Reuters
  • Ben White: 5 - The defender was fine on the ball, but was occasionally bullied defensively when Richarlison backed into him. PA
    Ben White: 5 - The defender was fine on the ball, but was occasionally bullied defensively when Richarlison backed into him. PA
  • Takehiro Tomiyasu: 6 - The right-back did little wrong, rarely beaten defensively and occasionally offered something going forward. His best spell involved him underlapping Saka to put a cross in. EPA
    Takehiro Tomiyasu: 6 - The right-back did little wrong, rarely beaten defensively and occasionally offered something going forward. His best spell involved him underlapping Saka to put a cross in. EPA
  • Granit Xhaka: 6 - On his return, the Swiss international had a decent showing, rarely giving away the ball and playing his part defensively. He made a crucial block in the first-half to deny a shot going goalwards. AFP
    Granit Xhaka: 6 - On his return, the Swiss international had a decent showing, rarely giving away the ball and playing his part defensively. He made a crucial block in the first-half to deny a shot going goalwards. AFP
  • Thomas Partey: 4 - The midfielder criticised his recent form at Arsenal and that continued, giving away the ball under little pressure on several occasions and offering Everton the chance to equalise. AP
    Thomas Partey: 4 - The midfielder criticised his recent form at Arsenal and that continued, giving away the ball under little pressure on several occasions and offering Everton the chance to equalise. AP
  • Bukayo Saka: 6 - The England international looked to make things happen for Arsenal, but they never quite came off for him. His best passage was a few minute spell where he continually drew fouls to create attacking opportunities. AFP
    Bukayo Saka: 6 - The England international looked to make things happen for Arsenal, but they never quite came off for him. His best passage was a few minute spell where he continually drew fouls to create attacking opportunities. AFP
  • Martin Odegaard: 7 - The playmaker scored his second goal in as many games, getting on the end of a Tierney cross with a well-placed volley to give his side the lead. EPA
    Martin Odegaard: 7 - The playmaker scored his second goal in as many games, getting on the end of a Tierney cross with a well-placed volley to give his side the lead. EPA
  • Gabriel Martinelli: 5 - The 20-year-old had a quiet evening, rarely involved in the play and running at Coleman. His best piece of play was a neat piece of skill in the corner to beat the Everton defenders. AP
    Gabriel Martinelli: 5 - The 20-year-old had a quiet evening, rarely involved in the play and running at Coleman. His best piece of play was a neat piece of skill in the corner to beat the Everton defenders. AP
  • Alexandre Lacazette: 5 - The Frenchman struggled to get himself into the game, with Arsenal looking predictable in possession. He occasionally dropped deep to receive the ball, linking up Tierney and Odegaard for the opening goal, but otherwise had a quiet night. Getty
    Alexandre Lacazette: 5 - The Frenchman struggled to get himself into the game, with Arsenal looking predictable in possession. He occasionally dropped deep to receive the ball, linking up Tierney and Odegaard for the opening goal, but otherwise had a quiet night. Getty
  • SUBS: Nuno Tavares (For Tierney 65’): 4 - The left-back entered the game with Tierney easing his way back from injury. He had a poor match though, failing to close a cross for one of the chances and losing Richarlison for the equaliser. AP
    SUBS: Nuno Tavares (For Tierney 65’): 4 - The left-back entered the game with Tierney easing his way back from injury. He had a poor match though, failing to close a cross for one of the chances and losing Richarlison for the equaliser. AP
  • Eddie Nketiah (For Martinelli 71’): 5 - The youngster came from the bench for the injured Martinelli and missed a huge chance. His free header at the back stick hit the post and rebounded off of him for a goal kick. Getty
    Eddie Nketiah (For Martinelli 71’): 5 - The youngster came from the bench for the injured Martinelli and missed a huge chance. His free header at the back stick hit the post and rebounded off of him for a goal kick. Getty
  • Pierre-Emerick Aubameyang (For Lacazette 85’): N/R - The Arsenal captain came from the bench to search for a winner at 1-1. He then missed a golden opportunity with the final kick of the game, putting a free shot at goal wide. PA
    Pierre-Emerick Aubameyang (For Lacazette 85’): N/R - The Arsenal captain came from the bench to search for a winner at 1-1. He then missed a golden opportunity with the final kick of the game, putting a free shot at goal wide. PA

Everton v Arsenal ratings: Gray 8, Richarlison 7; Partey 4, Lacazette 5


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Everton’s winless run came to an end in dramatic fashion as Demarai Gray’s stoppage-time strike secured a 2-1 come-from-behind victory over Arsenal at Goodison Park.

The visitors took the lead through Martin Odegaard’s volley at the end of the first half, moments after Richarlison had a goal disallowed for offside following a VAR check.

Richarlison had another goal ruled out by VAR just before the hour mark, before he drew the Toffees level with a 79th-minute header when Gray’s shot came back off the bar.

Gray then secured Everton’s first victory in nine Premier League outings by sending an effort in off the post in the second minute of additional time.

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

Packages which the US Secret Service said contained possible explosive devices were sent to:

  • Former first lady Hillary Clinton
  • Former US president Barack Obama
  • Philanthropist and businessman George Soros
  • Former CIA director John Brennan at CNN's New York bureau
  • Former Attorney General Eric Holder (delivered to former DNC chair Debbie Wasserman Schultz)
  • California Congresswoman Maxine Waters (two devices)
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Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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

BRAZIL SQUAD

Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

The specs: 2019 Cadillac XT4

Price, base: Dh145,000

Engine: 2.0-litre turbocharged in-line four-cylinder engine

Transmission: Nine-speed automatic

Power: 237hp @ 5,000rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 8.7L / 100km

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Schedule for Asia Cup

Sept 15: Bangladesh v Sri Lanka (Dubai)

Sept 16: Pakistan v Qualifier (Dubai)

Sept 17: Sri Lanka v Afghanistan (Abu Dhabi)

Sept 18: India v Qualifier (Dubai)

Sept 19: India v Pakistan (Dubai)

Sept 20: Bangladesh v Afghanistan (Abu Dhabi) Super Four

Sept 21: Group A Winner v Group B Runner-up (Dubai) 

Sept 21: Group B Winner v Group A Runner-up (Abu Dhabi)

Sept 23: Group A Winner v Group A Runner-up (Dubai)

Sept 23: Group B Winner v Group B Runner-up (Abu Dhabi)

Sept 25: Group A Winner v Group B Winner (Dubai)

Sept 26: Group A Runner-up v Group B Runner-up (Abu Dhabi)

Sept 28: Final (Dubai)

Coffee: black death or elixir of life?

It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?

Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.

The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.

The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.

Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver. 

The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.

But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.

Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.

It also raises blood pressure, which is largely problematic for people with existing conditions.

So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.

Rory Reynolds

If you go

Flying

Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.

 

Touring

Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com 

The specs: Macan Turbo

Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October

MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

Updated: December 07, 2021, 3:48 AM