• Chelsea players celebrate after beating Manchester City 1-0 to win the Champions League final on Saturday, May 30.
    Chelsea players celebrate after beating Manchester City 1-0 to win the Champions League final on Saturday, May 30.
  • Chelsea manager Thomas Tuchel celebrates after Kai Havertz's winning goal.
    Chelsea manager Thomas Tuchel celebrates after Kai Havertz's winning goal.
  • Chelsea players celebrate after beating Manchester City in Porto.
    Chelsea players celebrate after beating Manchester City in Porto.
  • Chelsea players celebrate after the match.
    Chelsea players celebrate after the match.
  • Chelsea players celebrate after the match.
    Chelsea players celebrate after the match.
  • Dejected City players Phil Foden and Sergio Aguero after the match.
    Dejected City players Phil Foden and Sergio Aguero after the match.
  • Chelsea's Kai Havertz skips past City goalkeeper Ederson to put his team ahead in the first half.
    Chelsea's Kai Havertz skips past City goalkeeper Ederson to put his team ahead in the first half.
  • City's Phil Foden on the attack being chased by Reece James of Chelsea.
    City's Phil Foden on the attack being chased by Reece James of Chelsea.
  • City forward Raheem Sterling sees an early chance saved by Chelsea goalkeeper Edouard Mendy.
    City forward Raheem Sterling sees an early chance saved by Chelsea goalkeeper Edouard Mendy.
  • City manager Pep Guardiola.
    City manager Pep Guardiola.
  • Chelsea striker Timo Werner shoots at goal in the first half but City goalkeeper Ederson saves his weak finish easily.
    Chelsea striker Timo Werner shoots at goal in the first half but City goalkeeper Ederson saves his weak finish easily.
  • Kai Havertz celebrates his first-half goal. Getty
    Kai Havertz celebrates his first-half goal. Getty
  • City players see their penalty appeals turned down in the second half.
    City players see their penalty appeals turned down in the second half.
  • Chelsea midfielder N'Golo Kante heads over the bar in the first half.
    Chelsea midfielder N'Golo Kante heads over the bar in the first half.
  • City midfielder Kevin de Bruyne receives treatment after being caught in the face by Antonio Rudiger's shoulder.
    City midfielder Kevin de Bruyne receives treatment after being caught in the face by Antonio Rudiger's shoulder.
  • Kevin de Bruyne with his eye injury clearly visible.
    Kevin de Bruyne with his eye injury clearly visible.
  • City's Kevin de Bruyne is substituted due to his face injury.
    City's Kevin de Bruyne is substituted due to his face injury.
  • Chelsea defender Antonio Rudiger slides in to deny Phil Foden a shot at goal.
    Chelsea defender Antonio Rudiger slides in to deny Phil Foden a shot at goal.
  • Chelsea's Cesar Azpilicueta and Kevin de Bruyne of City challenge for a header.
    Chelsea's Cesar Azpilicueta and Kevin de Bruyne of City challenge for a header.
  • Chelsea's Thiago Silva on the ground due to an injury that led to him being substituted in the first half.
    Chelsea's Thiago Silva on the ground due to an injury that led to him being substituted in the first half.
  • Chelsea's Kai Havertz is mobbed by teammates after scoring.
    Chelsea's Kai Havertz is mobbed by teammates after scoring.
  • Christian Pulisic misses a chance to make it 2-0 to Chelsea.
    Christian Pulisic misses a chance to make it 2-0 to Chelsea.
  • Chelsea manager Thomas Tuchel after a missed chance in the second half.
    Chelsea manager Thomas Tuchel after a missed chance in the second half.

Tickets for Fifa Club World Cup in Abu Dhabi go on sale


  • English
  • Arabic

Football fans in the UAE can now get their hands on tickets for the Fifa Club World Cup UAE 2021, with Visa cardholders getting a chance to purchase them through an exclusive presale.

Abu Dhabi is set to host the tournament for fifth time, with the postponed 2021 edition to be held from February 3-12. The UAE previously held the Club World Cup in 2009, 2010, 2017 and 2018.

Fans can now secure match passes on Fifa's website by using a Visa card, with the offer open until 12pm (UAE time), January 7. Tickets are available on a first-come, first-served basis. Prices range from Dh20 for a Category 4 ticket, up to Dh200 for a Category 1 ticket for the final. Any remaining tickets will then be sold following the Visa presale.

"As the Fifa Club World Cup approaches fast, it is a great source of pride for the sporting community in the UAE to welcome the world to the global sports capital of Abu Dhabi for such a prestigious event and play host to the continental champions of the world," Mohammed Abdulla Hazzam Al Dhaheri, spokesperson for the Fifa Club World Cup UAE local organising committee, was quoted as saying by WAM.

"This tournament will serve as another great showcase of Abu Dhabi’s ability to host world-class events, while adhering to the highest safety standards to ensure the safety of fans, players, officials and all our guests. Our city has a proven successful track record of hosting major sports events in recent years, while prioritising the highest health and safety standards."

All matches will take place in two stadiums in the capital - Mohamed bin Zayed Stadium and Al Nahyan Stadium.

Chelsea have qualified for the Club World Cup as reigning European champions, alongside African counterparts Al Ahly of Egypt, and Oceanic champions Auckland City of New Zealand. Jazira, who won last season’s Arabian Gulf League — the domestic competition which has since been renamed the Adnoc Pro League — will compete at the event for the second time.

Other participating teams include Concacaf champions Monterrey and Conmebol winners Palmeiras.

The tournament was originally to take place in Japan next month, but the Japan Football Association withdrew citing concerns over the coronavirus pandemic.

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Match info

Karnataka Tuskers 110-3

J Charles 35, M Pretorius 1-19, Z Khan 0-16

Deccan Gladiators 111-5 in 8.3 overs

K Pollard 45*, S Zadran 2-18

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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

57%20Seconds
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Brief scores:

Manchester City 2

Gundogan 27', De Bruyne 85'

Crystal Palace 3

Schlupp 33', Townsend 35', Milivojevic 51' (pen)

Man of the Match: Andros Townsend (Crystal Palace)

In Search of Mary Shelley: The Girl Who Wrote Frankenstein
By Fiona Sampson
Profile

MATCH INFO

Liverpool 0

Stoke City 0

Man of the Match: Erik Pieters (Stoke)

THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

Updated: January 03, 2022, 3:53 AM