• CRYSTAL PALACE RATINGS: Vicente Guaita – 5. The Spaniard had no chance for the opening goal but should have done more to stop Oxlade-Chamberlain scoring at the near post. He was on the wrong end of a poor penalty decision. AFP
    CRYSTAL PALACE RATINGS: Vicente Guaita – 5. The Spaniard had no chance for the opening goal but should have done more to stop Oxlade-Chamberlain scoring at the near post. He was on the wrong end of a poor penalty decision. AFP
  • Joel Ward – 5. The 32-year-old allowed Liverpool too much room out wide. He was unable to generate any real momentum going forward. Getty Images
    Joel Ward – 5. The 32-year-old allowed Liverpool too much room out wide. He was unable to generate any real momentum going forward. Getty Images
  • Joachim Andersen – 6. The Dane lost Van Dijk for the opening goal. He found it hard to keep on top of the attack in the opening period but was better after the break. AFP
    Joachim Andersen – 6. The Dane lost Van Dijk for the opening goal. He found it hard to keep on top of the attack in the opening period but was better after the break. AFP
  • Marc Guehi – 5. The 21-year-old made a superb early intervention to deny Jota but should have cleared the danger before the corner that led to the opening goal. His passing set up a number of attacks. Getty Images
    Marc Guehi – 5. The 21-year-old made a superb early intervention to deny Jota but should have cleared the danger before the corner that led to the opening goal. His passing set up a number of attacks. Getty Images
  • Tyrick Mitchell – 4. The 22-year-old struggled with Liverpool’s movement and pace in the first half. He was caught under the ball and out of position for Oxlade-Chamberlain’s goal. Getty Images
    Tyrick Mitchell – 4. The 22-year-old struggled with Liverpool’s movement and pace in the first half. He was caught under the ball and out of position for Oxlade-Chamberlain’s goal. Getty Images
  • Conor Gallagher – 5. The man on loan from Chelsea tried to press but was late to the majority of challenges and could have been booked much earlier. He had a chance in the area but his control failed him. AFP
    Conor Gallagher – 5. The man on loan from Chelsea tried to press but was late to the majority of challenges and could have been booked much earlier. He had a chance in the area but his control failed him. AFP
  • Will Hughes – 6. The 26-year-old was bypassed by Liverpool’s crisp passing early on but was more effective breaking up attacks in the second half. He was replaced by Ayew with 13 minutes to go. AFP
    Will Hughes – 6. The 26-year-old was bypassed by Liverpool’s crisp passing early on but was more effective breaking up attacks in the second half. He was replaced by Ayew with 13 minutes to go. AFP
  • Jeffrey Schlupp – 6. The Ghanaian got in Andersen’s way for the first goal and looked lost in the opening period. He improved after the break and was involved in the build-up to Edouard’s goal. Reuters
    Jeffrey Schlupp – 6. The Ghanaian got in Andersen’s way for the first goal and looked lost in the opening period. He improved after the break and was involved in the build-up to Edouard’s goal. Reuters
  • Michael Olise – 7. The 20-year-old should have made more of the chance presented to him by Matip. His crossing was dangerous. Getty Images
    Michael Olise – 7. The 20-year-old should have made more of the chance presented to him by Matip. His crossing was dangerous. Getty Images
  • Crystal Palace's French-born striker Jean-Philippe Mateta (L) shoots but fails to score past Liverpool's Brazilian goalkeeper Alisson Becker during the English Premier League football match between Crystal Palace and Liverpool at Selhurst Park in south London on January 23, 2022. (Photo by Daniel LEAL / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
    Crystal Palace's French-born striker Jean-Philippe Mateta (L) shoots but fails to score past Liverpool's Brazilian goalkeeper Alisson Becker during the English Premier League football match between Crystal Palace and Liverpool at Selhurst Park in south London on January 23, 2022. (Photo by Daniel LEAL / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
  • Odsonne Edouard – 7. The 24-year-old sprung to life in the second half. He was denied by a great save when he backheeled from close range but took his goal well. He was taken off with 22 minutes left for Eze. AFP
    Odsonne Edouard – 7. The 24-year-old sprung to life in the second half. He was denied by a great save when he backheeled from close range but took his goal well. He was taken off with 22 minutes left for Eze. AFP
  • SUB: Eberechi Eze – 5. The 23-year-old replaced Edouard in the 68th minute. He was not as effective as Palace might have hoped. Getty Images
    SUB: Eberechi Eze – 5. The 23-year-old replaced Edouard in the 68th minute. He was not as effective as Palace might have hoped. Getty Images
  • SUB: Jordan Ayew – 5. The Ghanaian came on for Hughes with 13 minutes left but never got to the pace of the game. Getty Images
    SUB: Jordan Ayew – 5. The Ghanaian came on for Hughes with 13 minutes left but never got to the pace of the game. Getty Images
  • SUB: Christian Benteke – 5. The Belgian was brought on for Mateta in the 77th minute but could not make much impact against his former club. Getty Images
    SUB: Christian Benteke – 5. The Belgian was brought on for Mateta in the 77th minute but could not make much impact against his former club. Getty Images
  • LIVERPOOL RATINGS: Alisson Becker – 9. The Brazilian was brilliant. He made a number of fine saves, the best being from Edouard’s close-range backheel. Getty Images
    LIVERPOOL RATINGS: Alisson Becker – 9. The Brazilian was brilliant. He made a number of fine saves, the best being from Edouard’s close-range backheel. Getty Images
  • Trent Alexander-Arnold – 7. The 23-year-old had an excellent first half and caused Palace huge problems. The opposition adjusted and he was not so impressive after the break. He was replaced in stoppage time by Gomez. Getty Images
    Trent Alexander-Arnold – 7. The 23-year-old had an excellent first half and caused Palace huge problems. The opposition adjusted and he was not so impressive after the break. He was replaced in stoppage time by Gomez. Getty Images
  • Joel Matip – 4. The 30-year-old played a terrible pass across the face of his own goal and was lucky not to be punished. He got caught square too often and was unable to step into the midfield when in possession. PA
    Joel Matip – 4. The 30-year-old played a terrible pass across the face of his own goal and was lucky not to be punished. He got caught square too often and was unable to step into the midfield when in possession. PA
  • Virgil van Dijk – 7. The Dutchman opened the scoring with a towering header and was kept busy as Palace tried to claw their way back into the game. He was strong when needed. Getty Images
    Virgil van Dijk – 7. The Dutchman opened the scoring with a towering header and was kept busy as Palace tried to claw their way back into the game. He was strong when needed. Getty Images
  • Andrew Robertson – 8. The Scot’s crossing created the first two goals and he was rampant in the first half. He had to work harder defensively after the break. Getty Images
    Andrew Robertson – 8. The Scot’s crossing created the first two goals and he was rampant in the first half. He had to work harder defensively after the break. Getty Images
  • Fabinho – 6. The Brazilian was in charge in the opening exchanges but lost his way after the first half-hour. He was over-run at times in the second period but kept his composure to score from the penalty spot./ AFP
    Fabinho – 6. The Brazilian was in charge in the opening exchanges but lost his way after the first half-hour. He was over-run at times in the second period but kept his composure to score from the penalty spot./ AFP
  • Curtis Jones – 6. The 20-year-old was influential in the first half and his quick passing kept Liverpool on the move. Things got tougher when Palace found a foothold in the game. Getty Images
    Curtis Jones – 6. The 20-year-old was influential in the first half and his quick passing kept Liverpool on the move. Things got tougher when Palace found a foothold in the game. Getty Images
  • Alex Oxlade-Chamberlain – 7. The 28-year-old put in plenty of effort and was rewarded with a smartly-taken goal. He was withdrawn in the 60th minute and replaced by Minamino. Getty Images
    Alex Oxlade-Chamberlain – 7. The 28-year-old put in plenty of effort and was rewarded with a smartly-taken goal. He was withdrawn in the 60th minute and replaced by Minamino. Getty Images
  • Roberto Firmino – 5. The Brazilian had some inspired moments early on as he linked the play and pressed opposition ballcarriers. He drifted out of the game and was replaced by Milner in the final minute. Getty Images
    Roberto Firmino – 5. The Brazilian had some inspired moments early on as he linked the play and pressed opposition ballcarriers. He drifted out of the game and was replaced by Milner in the final minute. Getty Images
  • Diogo Jota – 7. The Portuguese put himself about and was a constant irritant for the defence. He was very fortunate to be awarded the late penalty. Reuters
    Diogo Jota – 7. The Portuguese put himself about and was a constant irritant for the defence. He was very fortunate to be awarded the late penalty. Reuters
  • SUB: Takumi Minamino – 5. The Japanese joined the action in the 60th minute in place of Oxlade-Chamberlain. He was unable to affect the game.
    SUB: Takumi Minamino – 5. The Japanese joined the action in the 60th minute in place of Oxlade-Chamberlain. He was unable to affect the game.
  • SUB: James Milner – 6. The 36-year-old came on for Firmino in the final minute. He is the team’s security blanket when protecting a late lead. Getty Images
    SUB: James Milner – 6. The 36-year-old came on for Firmino in the final minute. He is the team’s security blanket when protecting a late lead. Getty Images
  • SUB: Joe Gomez – 6. The 24-year-old was brought on in stoppage time for Alexander-Arnold to shore up the defence. He managed to make a couple of clearances in his short time on the pitch. PA
    SUB: Joe Gomez – 6. The 24-year-old was brought on in stoppage time for Alexander-Arnold to shore up the defence. He managed to make a couple of clearances in his short time on the pitch. PA

Crystal Palace vs Liverpool player ratings: Guehi 5, Edouard 7; Alisson 9, Matip 4


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Liverpool reduced the gap at the top of the Premier League table to nine points after a 3-1 win at Crystal Palace.

Two Andrew Robertson assists helped the Reds take control, with Virgil van Dijk and Alex Oxlade-Chamberlain on target in the first half.

But Patrick Vieira’s side reduced the deficit through Odsonne Edouard at the start of the second period.

In the end it took a string of saves from Alisson Becker to secure the win, with Fabinho adding a contentious penalty late on to wrap up a victory which keeps the title race alive after Manchester City dropped points on Saturday.

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
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How the UAE gratuity payment is calculated now

Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.

The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.

1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):

a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33

b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.

2. For those who have worked more than five years

c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.

Note: The maximum figure cannot exceed two years total salary figure.

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What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

UAE SQUAD

UAE team
1. Chris Jones-Griffiths 2. Gio Fourie 3. Craig Nutt 4. Daniel Perry 5. Isaac Porter 6. Matt Mills 7. Hamish Anderson 8. Jaen Botes 9. Barry Dwyer 10. Luke Stevenson (captain) 11. Sean Carey 12. Andrew Powell 13. Saki Naisau 14. Thinus Steyn 15. Matt Richards

Replacements
16. Lukas Waddington 17. Murray Reason 18. Ahmed Moosa 19. Stephen Ferguson 20. Sean Stevens 21. Ed Armitage 22. Kini Natuna 23. Majid Al Balooshi

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Thank You for Banking with Us

Director: Laila Abbas

Starring: Yasmine Al Massri, Clara Khoury, Kamel El Basha, Ashraf Barhoum

Rating: 4/5

Bombshell

Director: Jay Roach

Stars: Nicole Kidman, Charlize Theron, Margot Robbie 

Four out of five stars 

Updated: January 24, 2022, 3:51 AM