• MANCHESTER CITY RATINGS: Ederson 5 - A tough day at the office for the Brazilian but he couldn’t do much about any of the goals. The goalkeeper’s defence let him down, struggling to deal with the movement of Kane and Son. EPA
    MANCHESTER CITY RATINGS: Ederson 5 - A tough day at the office for the Brazilian but he couldn’t do much about any of the goals. The goalkeeper’s defence let him down, struggling to deal with the movement of Kane and Son. EPA
  • Kyle Walker 6 - The England international used his pace to help deal with the threat of Son and that was crucial in breaking up dangerous situations in the first half. AP Photo
    Kyle Walker 6 - The England international used his pace to help deal with the threat of Son and that was crucial in breaking up dangerous situations in the first half. AP Photo
  • Ruben Dias 4 - Naive defending for the opener as Son timed his run to perfection to get in behind the City defence. Dias’s clearance simply wasn’t good enough before City conceded the second goal, and that epitomised an off-day for the Portuguese. AFP
    Ruben Dias 4 - Naive defending for the opener as Son timed his run to perfection to get in behind the City defence. Dias’s clearance simply wasn’t good enough before City conceded the second goal, and that epitomised an off-day for the Portuguese. AFP
  • Aymeric Laporte 6 - A lack of organisation saw the City defence too often carved open by passes. While Laporte could have done more defensively, his passing out from the back was as strong as ever, helping move his side quickly into the opponent’s third. Reuters
    Aymeric Laporte 6 - A lack of organisation saw the City defence too often carved open by passes. While Laporte could have done more defensively, his passing out from the back was as strong as ever, helping move his side quickly into the opponent’s third. Reuters
  • Joao Cancelo 7 - Looked like he was going to make something happen every time he had the ball. One of City’s star performers. Getty Images
    Joao Cancelo 7 - Looked like he was going to make something happen every time he had the ball. One of City’s star performers. Getty Images
  • Rodri 7 - Dictated the game with strong defensive plays and equally as impressive passing, switching the ball to his wide men quickly to create 1 vs 1 situations. AFP
    Rodri 7 - Dictated the game with strong defensive plays and equally as impressive passing, switching the ball to his wide men quickly to create 1 vs 1 situations. AFP
  • Ilkay Gundogan 7 - Thought he had scored the equaliser before striking the post but took his second opportunity with a clinical finish from Lloris’ poor clearance. His influence slightly faltered in the second half. EPA
    Ilkay Gundogan 7 - Thought he had scored the equaliser before striking the post but took his second opportunity with a clinical finish from Lloris’ poor clearance. His influence slightly faltered in the second half. EPA
  • Kevin De Bruyne 6 - Wasn’t at his best. While he didn’t make any glaring mistakes, his passes through the channels were often cut out, and that summed up a frustrating evening for the Belgian midfielder. EPA
    Kevin De Bruyne 6 - Wasn’t at his best. While he didn’t make any glaring mistakes, his passes through the channels were often cut out, and that summed up a frustrating evening for the Belgian midfielder. EPA
  • Bernardo Silva 5 - Showed intent to make things happen but all of his shots missed the target. Getty Images
    Bernardo Silva 5 - Showed intent to make things happen but all of his shots missed the target. Getty Images
  • Phil Foden 6 - Linked play well as the false nine and that got Pep Guardiola’s side into some very promising positions. Couldn’t find the target with his efforts on goal. Getty Images
    Phil Foden 6 - Linked play well as the false nine and that got Pep Guardiola’s side into some very promising positions. Couldn’t find the target with his efforts on goal. Getty Images
  • Raheem Sterling 6 - Bright in possession and looked to challenge defenders directly. Reuters
    Raheem Sterling 6 - Bright in possession and looked to challenge defenders directly. Reuters
  • SUB: Riyad Mahrez (Sterling, 68) 7 - Dispatched the penalty emphatically in stoppage time. Getty Images
    SUB: Riyad Mahrez (Sterling, 68) 7 - Dispatched the penalty emphatically in stoppage time. Getty Images
  • TOTTENHAM RATINGS: Hugo Lloris 6 - A poor error for the equaliser saw Lloris fail to deal with a cross into the box, palming the ball into Gundogan who made no mistake. Getty Images
    TOTTENHAM RATINGS: Hugo Lloris 6 - A poor error for the equaliser saw Lloris fail to deal with a cross into the box, palming the ball into Gundogan who made no mistake. Getty Images
  • Cristian Romero 7 - Defended well throughout but will be thanking Harry Kane for his matchwinner after Romero’s handball gave City a penalty in stoppage time. PA
    Cristian Romero 7 - Defended well throughout but will be thanking Harry Kane for his matchwinner after Romero’s handball gave City a penalty in stoppage time. PA
  • Eric Dier 8 - Often the man to get in the way of City attacks and anticipated balls coming into the box, frustrating the attack time and time again. Getty Images
    Eric Dier 8 - Often the man to get in the way of City attacks and anticipated balls coming into the box, frustrating the attack time and time again. Getty Images
  • Ben Davies 8 - Looked more assured in his more central role, with his interventions proving to be important when balls were flashed in at pace from both flanks. A solid display. Getty Images
    Ben Davies 8 - Looked more assured in his more central role, with his interventions proving to be important when balls were flashed in at pace from both flanks. A solid display. Getty Images
  • Emerson Royal 7 - The 23-year-old started slowly but grew into the game as Manchester City began to mount attacks down his flank. Gave a good account of himself with a number of important challenges. AFP
    Emerson Royal 7 - The 23-year-old started slowly but grew into the game as Manchester City began to mount attacks down his flank. Gave a good account of himself with a number of important challenges. AFP
  • Pierre-Emile Hojbjerg. EPA
    Pierre-Emile Hojbjerg. EPA
  • Rodrigo Bentancur 7 - Helped out Eric Dier with a crucial intervention after Dier had given away the ball cheaply. Looked strong alongside Hojbjerg as Spurs weathered a storm for large parts of the game. Getty Images
    Rodrigo Bentancur 7 - Helped out Eric Dier with a crucial intervention after Dier had given away the ball cheaply. Looked strong alongside Hojbjerg as Spurs weathered a storm for large parts of the game. Getty Images
  • Ryan Sessegnon 7 - Showed good link-up play with Son and worked hard to make an impact at both ends of the pitch. AFP
    Ryan Sessegnon 7 - Showed good link-up play with Son and worked hard to make an impact at both ends of the pitch. AFP
  • Dejan Kulusevski 8 - A goal and an assist away at the Etihad Stadium in his first start for Antonio Conte’s side sets a positive foundation going forward for the Swede. Reuters
    Dejan Kulusevski 8 - A goal and an assist away at the Etihad Stadium in his first start for Antonio Conte’s side sets a positive foundation going forward for the Swede. Reuters
  • Son Heung-min 8 - His pace caused problems for City and he showed great composure to pick out Kulusevski for the opener. The South Korean made the most of his opportunities, and his ball to Kane for the second goal was delivered with precision. AP Photo
    Son Heung-min 8 - His pace caused problems for City and he showed great composure to pick out Kulusevski for the opener. The South Korean made the most of his opportunities, and his ball to Kane for the second goal was delivered with precision. AP Photo
  • Harry Kane 10 - A sublime display from Kane may make Manchester City regret not signing him last summer. The England captain was significant in all three goals for Spurs, scoring the winner in added time. Getty Images
    Harry Kane 10 - A sublime display from Kane may make Manchester City regret not signing him last summer. The England captain was significant in all three goals for Spurs, scoring the winner in added time. Getty Images
  • SUB: Lucas Moura (Son 80’) - Provided an injection of energy to stretch the play in the last 10 minutes. EPA
    SUB: Lucas Moura (Son 80’) - Provided an injection of energy to stretch the play in the last 10 minutes. EPA
  • SUB: Matt Doherty (Emerson 83’) - On for Emerson to defend out the final minutes. PA
    SUB: Matt Doherty (Emerson 83’) - On for Emerson to defend out the final minutes. PA
  • SUB: Davinson Sanchez (Sessegnon 90+4’) - Introduced for Sessegnon and saw his team score immediately. AP Photo
    SUB: Davinson Sanchez (Sessegnon 90+4’) - Introduced for Sessegnon and saw his team score immediately. AP Photo

Manchester City vs Tottenham player ratings: Sterling 6, Dias 4; Kane 10, Son 8


  • English
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Harry Kane called on Tottenham Hotspur to show the consistency needed to qualify for next season's Champions League after scoring twice in a stunning 3-2 win at Premier League leaders Manchester City on Saturday.

Kane's 95th-minute header ended a 15-game unbeaten run in the league for the side he wanted to join last summer.

City's defeat blows the title race back open with Liverpool lurking six points behind and having a game in hand to come.

But it was also a huge three points in Tottenham's quest for the top four after three consecutive defeats left manager Antonio Conte questioning the quality of his squad.

"It was three losses in a row and we had to find a way of getting our season back on track. To get the result we did was really, really special," Kane told Sky Sports.

Spurs move up to seventh, still four points adrift of fourth-placed Manchester United but with two games in hand.

"We have high standards of ourselves and we've got ourselves in a position where we can really fight for the top four," added Kane.

"Football's about bouncing back. We can't get too high or too low. The performance today shows we're fighting to the end. Hopefully we can use it as momentum going forward.

"We probably have to learn how to be more consistent in a long season. To be in the top four, it has to be on a consistent basis. We've got Burnley in midweek - they're fighting for their lives so we know it'll be a tough one."

MATCH INFO

League Cup, last 16

Manchester City v Southampton, Tuesday, 11.45pm (UAE)

SERIE A FIXTURES

Friday Sassuolo v Torino (Kick-off 10.45pm UAE)

Saturday Atalanta v Sampdoria (5pm),

Genoa v Inter Milan (8pm),

Lazio v Bologna (10.45pm)

Sunday Cagliari v Crotone (3.30pm) 

Benevento v Napoli (6pm) 

Parma v Spezia (6pm)

 Fiorentina v Udinese (9pm)

Juventus v Hellas Verona (11.45pm)

Monday AC Milan v AS Roma (11.45pm)

Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

COMPANY%20PROFILE
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Temple numbers

Expected completion: 2022

Height: 24 meters

Ground floor banquet hall: 370 square metres to accommodate about 750 people

Ground floor multipurpose hall: 92 square metres for up to 200 people

First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time

First floor terrace areas: 2,30 square metres  

Temple will be spread over 6,900 square metres

Structure includes two basements, ground and first floor 

Boston%20Strangler
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Matt%20Ruskin%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EKeira%20Knightley%2C%20Carrie%20Coon%2C%20Alessandro%20Nivola%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3Cbr%3E%3C%2Fp%3E%0A
The%20specs
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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

Company profile: buybackbazaar.com

Name: buybackbazaar.com

Started: January 2018

Founder(s): Pishu Ganglani and Ricky Husaini

Based: Dubai

Sector: FinTech, micro finance

Initial investment: $1 million

THE SPECS

Engine: 3-litre V6

Transmission: eight-speed automatic

Power: 424hp

Torque: 580 Nm

Price: From Dh399,000

On sale: Now

Updated: February 20, 2022, 6:03 AM