Arsenal have appealed to the Premier League to postpone Sunday's match against Tottenham. PA
Arsenal have appealed to the Premier League to postpone Sunday's match against Tottenham. PA
Arsenal have appealed to the Premier League to postpone Sunday's match against Tottenham. PA
Arsenal have appealed to the Premier League to postpone Sunday's match against Tottenham. PA

Arsenal ask Premier League to postpone derby clash against Tottenham


  • English
  • Arabic

Arsenal have asked for Sunday’s derby at Tottenham to be postponed.

The Gunners have a host of players missing due to coronavirus, injury, suspension and the Africa Cup of Nations ahead of the Premier League clash.

A club statement on Friday read: “We can confirm we have made an application to the Premier League for the postponement of Sunday’s north London derby against Tottenham Hotspur.

“We have reluctantly taken this step but we have many players currently unavailable across our squad as a result of Covid, injuries and players away with their countries at Afcon.”

The Premier League is expected to decide on Saturday whether the game can go ahead.

Martin Odegaard missed Arsenal’s goalless League Cup semi-final first-leg draw at Liverpool on Thursday due to Covid while Emile Smith Rowe and Takehiro Tomiyasu were injured.

Liverpool v Arsenal player ratings

  • LIVERPOOL PLAYER RATINGS: Alisson Becker - 6. The Brazilian had a quiet evening but made a fine close-range save from Saka. He cut out danger by being quick off the line. AFP
    LIVERPOOL PLAYER RATINGS: Alisson Becker - 6. The Brazilian had a quiet evening but made a fine close-range save from Saka. He cut out danger by being quick off the line. AFP
  • Trent Alexander-Arnold - 4. The 23-year-old’s distribution was unusually poor and he created little in a sluggish performance. Williams replaced him with 14 minutes to go Getty Images
    Trent Alexander-Arnold - 4. The 23-year-old’s distribution was unusually poor and he created little in a sluggish performance. Williams replaced him with 14 minutes to go Getty Images
  • Joel Matip - 6. The 30-year-old was secure at the back and not scared of stepping into midfield with the ball at his feet. He was withdrawn for Gomez in the 76th minute. Getty Images
    Joel Matip - 6. The 30-year-old was secure at the back and not scared of stepping into midfield with the ball at his feet. He was withdrawn for Gomez in the 76th minute. Getty Images
  • Virgil van Dijk - 6. The Dutchman was rarely out of his comfort zone and did not need to be at his best as Arsenal concentrated on defending. His passing was effective. AFP
    Virgil van Dijk - 6. The Dutchman was rarely out of his comfort zone and did not need to be at his best as Arsenal concentrated on defending. His passing was effective. AFP
  • Andrew Robertson - 5. The Scot’s diagonal ball led to Xhaka’s sending off but it was a rare pinpoint effort. Most of the time his crossing and passing were less precise. Getty Images
    Andrew Robertson - 5. The Scot’s diagonal ball led to Xhaka’s sending off but it was a rare pinpoint effort. Most of the time his crossing and passing were less precise. Getty Images
  • Fabinho - 5. The Brazilian was tidy on the ball without ever worrying Arsenal. Usually he controls the pace of the game but that was not the case here and he was replaced by Oxlade-Chamberlain with 15 minutes left. Reuters
    Fabinho - 5. The Brazilian was tidy on the ball without ever worrying Arsenal. Usually he controls the pace of the game but that was not the case here and he was replaced by Oxlade-Chamberlain with 15 minutes left. Reuters
  • James Milner - 4. The 36-year-old was often a bystander as the ball pinged around the midfield. He never got to the pace of the game and made way for Jones just after the hour. AFP
    James Milner - 4. The 36-year-old was often a bystander as the ball pinged around the midfield. He never got to the pace of the game and made way for Jones just after the hour. AFP
  • Jordan Henderson - 5. The captain was not short on effort but lacked quality. He became less effective in the second half, when he looked heavy-legged. Reuters
    Jordan Henderson - 5. The captain was not short on effort but lacked quality. He became less effective in the second half, when he looked heavy-legged. Reuters
  • Diogo Jota - 5. The Portuguese forced Xhaka into his red-card offence but that was one of the rare occasions he found space behind the defence. For most of the time he was crowded out. EPA
    Diogo Jota - 5. The Portuguese forced Xhaka into his red-card offence but that was one of the rare occasions he found space behind the defence. For most of the time he was crowded out. EPA
  • Roberto Firmino - 4. The Brazilian looked bright when he was on the ball but that was not very often. He faded into the background when he needed to lead the line. Getty Images
    Roberto Firmino - 4. The Brazilian looked bright when he was on the ball but that was not very often. He faded into the background when he needed to lead the line. Getty Images
  • Takumi Minamino - 4. The Japanese did not impose himself. He was swamped by defenders and when his big chance came late on, he lacked composure. AFP
    Takumi Minamino - 4. The Japanese did not impose himself. He was swamped by defenders and when his big chance came late on, he lacked composure. AFP
  • SUBS: Curtis Jones (Milner 61') - 6. The 20-year-old replaced Milner in the 61st minute. He brought some vigour to a midfield that lacked energy but could not unlock the defence. PA
    SUBS: Curtis Jones (Milner 61') - 6. The 20-year-old replaced Milner in the 61st minute. He brought some vigour to a midfield that lacked energy but could not unlock the defence. PA
  • Alex Oxlade-Chamberlain (Fabinho 75') - 4. The 28-year-old was given 15 minutes against his former club when Fabinho departed. He could not find much space and his touch was poor. Reuters
    Alex Oxlade-Chamberlain (Fabinho 75') - 4. The 28-year-old was given 15 minutes against his former club when Fabinho departed. He could not find much space and his touch was poor. Reuters
  • Joe Gomez (Matip 76') - 6. The 24-year-old came on for the last 14 minutes and eased to the final whistle without too many worries. AFP
    Joe Gomez (Matip 76') - 6. The 24-year-old came on for the last 14 minutes and eased to the final whistle without too many worries. AFP
  • Neco Williams (Alexander-Arnold 76') - 6. A lively cameo from the Welshman, who joined the action in the 76th minute for Alexander-Arnold. He provided some extra thrust down the right. EPA
    Neco Williams (Alexander-Arnold 76') - 6. A lively cameo from the Welshman, who joined the action in the 76th minute for Alexander-Arnold. He provided some extra thrust down the right. EPA
  • ARSENAL PLAYER RATINGS: Aaron Ramsdale - 7. The 23-year-old must have expected a busier night. What he needed to do, he did well and handled a late barrage of crosses with ease. Getty Images
    ARSENAL PLAYER RATINGS: Aaron Ramsdale - 7. The 23-year-old must have expected a busier night. What he needed to do, he did well and handled a late barrage of crosses with ease. Getty Images
  • Cedric Soares - 5. The Portuguese limped off and was replaced by Chambers after 11 minutes. He did not get the opportunity to get into the game. Getty Images
    Cedric Soares - 5. The Portuguese limped off and was replaced by Chambers after 11 minutes. He did not get the opportunity to get into the game. Getty Images
  • Ben White - 8. A strong display from the 24-year-old. His positional sense was good and he made some significant tackles, blocks and interceptions. Reuters
    Ben White - 8. A strong display from the 24-year-old. His positional sense was good and he made some significant tackles, blocks and interceptions. Reuters
  • Gabriel - 7. The Brazilian was too far upfield during the counterattack that led to Xhaka’s sending off but he grew in stature afterwards. He was disciplined and effective under pressure. AP
    Gabriel - 7. The Brazilian was too far upfield during the counterattack that led to Xhaka’s sending off but he grew in stature afterwards. He was disciplined and effective under pressure. AP
  • Kieran Tierney - 7. The Scot was restrained going forward after his team went down to ten men but he was able to show off the defensive side of his game. He teed up Saka for a chance in the second half. Getty Images
    Kieran Tierney - 7. The Scot was restrained going forward after his team went down to ten men but he was able to show off the defensive side of his game. He teed up Saka for a chance in the second half. Getty Images
  • Albert Sambi Lokonga - 6. The Belgian started poorly but did his best to fill the void left by Xhaka. He was much more comfortable when not asked to be creative. PA
    Albert Sambi Lokonga - 6. The Belgian started poorly but did his best to fill the void left by Xhaka. He was much more comfortable when not asked to be creative. PA
  • Granit Xhaka - 2. The Swiss is a liability. He knew where Jota was but still swung a boot in a manner that could only lead to a 24th-minute red card. Too slow in pace and thought. Reuters
    Granit Xhaka - 2. The Swiss is a liability. He knew where Jota was but still swung a boot in a manner that could only lead to a 24th-minute red card. Too slow in pace and thought. Reuters
  • Bukayo Saka - 8. The 20-year-old was his team’s main threat, even when they were a man short. He will rue his poor touch that allowed Alisson to gather his close-range shot but he worried the defence. Tavares replaced him with nine minutes left. AFP
    Bukayo Saka - 8. The 20-year-old was his team’s main threat, even when they were a man short. He will rue his poor touch that allowed Alisson to gather his close-range shot but he worried the defence. Tavares replaced him with nine minutes left. AFP
  • Alexandre Lacazette - 7. The Frenchman put in a shift, holding the ball up and tracking back to help the weakened midfield. He was exhausted by the final whistle. AFP
    Alexandre Lacazette - 7. The Frenchman put in a shift, holding the ball up and tracking back to help the weakened midfield. He was exhausted by the final whistle. AFP
  • Gabriel Martinelli - 7. The 20-year-old was mature enough to restrict his attacking instincts and drop back to help out his defence. He pressed Liverpool ballcarriers relentlessly. Getty Images
    Gabriel Martinelli - 7. The 20-year-old was mature enough to restrict his attacking instincts and drop back to help out his defence. He pressed Liverpool ballcarriers relentlessly. Getty Images
  • Eddie Nketiah - 6. The 22-year-old suffered from Xhaka’s moment of madness. He was withdrawn for Holding in Arsenal’s 28th-minute reshuffle. AP
    Eddie Nketiah - 6. The 22-year-old suffered from Xhaka’s moment of madness. He was withdrawn for Holding in Arsenal’s 28th-minute reshuffle. AP
  • Calum Chambers (Soares 11') - 7. The 26-year-old got onto the pitch early when Cedric limped off. The centre back handled Minamino with ease and was dominant in the air. Reuters
    Calum Chambers (Soares 11') - 7. The 26-year-old got onto the pitch early when Cedric limped off. The centre back handled Minamino with ease and was dominant in the air. Reuters
  • Rob Holding – 7 (Nketiah 28'). The 26-year-old was drafted into the defence in the 28th minute at Nketiah’s expense after Arsenal went down to 10 men. He was ready for the battle and made numerous clearances with his head and boot. AP
    Rob Holding – 7 (Nketiah 28'). The 26-year-old was drafted into the defence in the 28th minute at Nketiah’s expense after Arsenal went down to 10 men. He was ready for the battle and made numerous clearances with his head and boot. AP
  • Nuno Tavares (Saka 81') - 5. The Portuguese replaced Saka with nine minutes remaining. He screened the defence but made scant impact going forward. Reuters
    Nuno Tavares (Saka 81') - 5. The Portuguese replaced Saka with nine minutes remaining. He screened the defence but made scant impact going forward. Reuters

Granit Xhaka is suspended after his red card at Anfield while Cedric Soares suffered an injury in midweek, Bukayo Saka is dealing with a knock and Thomas Partey, Mohamed Elneny, Nicolas Pepe and Pierre-Emerick Aubameyang are all away at the Africa Cup of Nations.

Arteta, who has seen fixtures against Wolves and Liverpool postponed in the past month at the request of the opposition, earlier insisted he will prepare for the game to take place.

“I don’t know, it’s difficult to say that with total honesty without assessing our players,” he said when asked if he would like the game to be off.

“What is today very unlikely, tomorrow is likely to happen. It’s gone the other way for us when we were ready to play a match and it was cancelled twice because the other team had issues so it can go both ways. But our intention is always to play.”

Burnley’s match against Leicester on Saturday has already been postponed, with the Clarets having an insufficient number of players to fulfil the fixture.

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
While you're here
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ECVT%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E119bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E145Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh%2C89%2C900%20(%2424%2C230)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

PRISCILLA
%3Cp%3EDirector%3A%20Sofia%20Coppola%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Cailee%20Spaeny%2C%20Jacob%20Elordi%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
RESULTS

6.30pm UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m

Winner Final Song, Christophe Soumillon (jockey), Saeed bin Suroor (trainer).

7.05pm Handicap (TB) $135,000 (Turf) 1,000m

Winner Almanaara, Dane O’Neill, Doug Watson.

7.40pm Handicap (TB) $175,000 (D) 1,900m

Winner Grand Argentier, Brett Doyle, Doug Watson.

8.15pm Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m

Winner Major Partnership, Patrick Cosgrave, Saeed bin Suroor.

8.50pm Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m

Winner Gladiator King, Mickael Barzalona, Satish Seemar.

9.25pm Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m

Winner Universal Order, Richard Mullen, David Simcock.

UAE currency: the story behind the money in your pockets
Command%20Z
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3ESteven%20Soderbergh%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EMichael%20Cera%2C%20Liev%20Schreiber%2C%20Chloe%20Radcliffe%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%C2%A03%2F5%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Bib%20Gourmand%20restaurants
%3Cp%3EAl%20Khayma%0D%3Cbr%3EBait%20Maryam%0D%3Cbr%3EBrasserie%20Boulud%0D%3Cbr%3EFi'lia%0D%3Cbr%3Efolly%0D%3Cbr%3EGoldfish%0D%3Cbr%3EIbn%20AlBahr%0D%3Cbr%3EIndya%20by%20Vineet%0D%3Cbr%3EKinoya%0D%3Cbr%3ENinive%0D%3Cbr%3EOrfali%20Bros%0D%3Cbr%3EReif%20Japanese%20Kushiyaki%0D%3Cbr%3EShabestan%0D%3Cbr%3ETeible%3C%2Fp%3E%0A
Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

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

WWE Super ShowDown results

Seth Rollins beat Baron Corbin to retain his WWE Universal title

Finn Balor defeated Andrade to stay WWE Intercontinental Championship

Shane McMahon defeated Roman Reigns

Lars Sullivan won by disqualification against Lucha House Party

Randy Orton beats Triple H

Braun Strowman beats Bobby Lashley

Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship

Mansoor Al Shehail won the 50-man Battle Royal

The Undertaker beat Goldberg

 

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors 

Results

7pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Dirt) 1,600m; Winner: RB Kings Bay, Abdul Aziz Al Balushi (jockey), Helal Al Alawi (trainer)

7.30pm: Maiden (PA) Dh 70,000 (D) 1,600m; Winner: AF Ensito, Fernando Jara, Mohamed Daggash

8pm: Maiden (PA) Dh70,000 (D) 1,400m; Winner: AF Sourouh, Tadhg O’Shea, Ernst Oertel

8.30pm: Maiden (PA) Dh70,000 (D) 1,800m; Winner: Baaher, Fabrice Veron, Eric Lemartinel

9pm: Maiden (PA) Dh70,000 (D) 2,000m; Winner: Mootahady, Antonio Fresu, Eric Lemartinel

9.30pm: Handicap (TB) Dh70,000 (D) 2,000m; Winner: Dubai Canal, Tadhg O’Shea, Satish Seemar

10pm: Al Ain Cup – Prestige (PA) Dh100,000 (D) 2,000m; Winner: Harrab, Bernardo Pinheiro, Majed Al Jahouri

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

The specs

Engine: 4-litre twin-turbo V8

Transmission: nine-speed

Power: 542bhp

Torque: 700Nm

Price: Dh848,000

On sale: now

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

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Updated: January 15, 2022, 6:07 AM