• PREMIER LEAGUE TEAM OF THE WEEK: Goalkeeper: Aaron Ramsdale (Arsenal) – “Wow,” said Brendan Rodgers after Ramsdale’s stunning save from Harvey Barnes as he repeated his autumn heroics against Leicester. EPA
    PREMIER LEAGUE TEAM OF THE WEEK: Goalkeeper: Aaron Ramsdale (Arsenal) – “Wow,” said Brendan Rodgers after Ramsdale’s stunning save from Harvey Barnes as he repeated his autumn heroics against Leicester. EPA
  • Right-back: Kristoffer Ajer (Brentford) – A rock at the back as Brentford snuffed out Burnley before Ivan Toney’s late brace took the promoted club to the brink of safety. AFP
    Right-back: Kristoffer Ajer (Brentford) – A rock at the back as Brentford snuffed out Burnley before Ivan Toney’s late brace took the promoted club to the brink of safety. AFP
  • Centre-back: Joel Matip (Liverpool) – A brilliant pass for Luis Diaz’s winner to accompany his usual excellence in defence as Liverpool kept a clean sheet. Getty Images
    Centre-back: Joel Matip (Liverpool) – A brilliant pass for Luis Diaz’s winner to accompany his usual excellence in defence as Liverpool kept a clean sheet. Getty Images
  • Centre-back: Conor Coady (Wolves) – Unusually prolific this season, the captain’s third goal was a wonderful headed winner at Everton from Ruben Neves’ terrific cross. Getty Images
    Centre-back: Conor Coady (Wolves) – Unusually prolific this season, the captain’s third goal was a wonderful headed winner at Everton from Ruben Neves’ terrific cross. Getty Images
  • Left-back: Tyrick Mitchell (Crystal Palace) – Excelled against Riyad Mahrez and played his part in Crystal Palace’s outstanding rearguard action to get a point against Manchester City. EPA
    Left-back: Tyrick Mitchell (Crystal Palace) – Excelled against Riyad Mahrez and played his part in Crystal Palace’s outstanding rearguard action to get a point against Manchester City. EPA
  • Right midfield: Cucho Hernandez (Watford) – The Colombian’s predatory brace at Southampton earned Watford a surprise away win to revive their hopes of survival. Getty Images
    Right midfield: Cucho Hernandez (Watford) – The Colombian’s predatory brace at Southampton earned Watford a surprise away win to revive their hopes of survival. Getty Images
  • Centre midfield: Jorginho (Chelsea) – Provided the pass for Kai Havertz’s superb late winner against Newcastle. The Italian was terrific in possession as usual before then. Getty Images
    Centre midfield: Jorginho (Chelsea) – Provided the pass for Kai Havertz’s superb late winner against Newcastle. The Italian was terrific in possession as usual before then. Getty Images
  • Centre midfield: Thomas Partey (Arsenal) – Scored a goal, hit the woodwork and had the header that won a penalty to cap his all-action display against Leicester. AP
    Centre midfield: Thomas Partey (Arsenal) – Scored a goal, hit the woodwork and had the header that won a penalty to cap his all-action display against Leicester. AP
  • Left midfield: Luis Diaz (Liverpool) – Continued his brilliant start to life at Liverpool with an outstanding display and a goal that required plenty of bravery at Brighton. AP
    Left midfield: Luis Diaz (Liverpool) – Continued his brilliant start to life at Liverpool with an outstanding display and a goal that required plenty of bravery at Brighton. AP
  • Centre forward: Andriy Yarmolenko (West Ham) – Scored perhaps the most popular goal of the weekend as even Aston Villa looked pleased for the Ukrainian. Getty Images
    Centre forward: Andriy Yarmolenko (West Ham) – Scored perhaps the most popular goal of the weekend as even Aston Villa looked pleased for the Ukrainian. Getty Images
  • FILE PHOTO: Soccer Football - Premier League - Manchester United v Tottenham Hotspur - Old Trafford, Manchester, Britain - March 12, 2022 Manchester United's Cristiano Ronaldo celebrates scoring their third goal REUTERS/Phil Noble EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club /league/player publications. Please contact your account representative for further details. TPX IMAGES OF THE DAY / File Photo
    FILE PHOTO: Soccer Football - Premier League - Manchester United v Tottenham Hotspur - Old Trafford, Manchester, Britain - March 12, 2022 Manchester United's Cristiano Ronaldo celebrates scoring their third goal REUTERS/Phil Noble EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club /league/player publications. Please contact your account representative for further details. TPX IMAGES OF THE DAY / File Photo

Ronaldo leads the attack after superb hat-trick: Premier League team of the week


Richard Jolly
  • English
  • Arabic

The 2021/22 Premier League season is most certainly at its business end and after what seemed to be a cakewalk to the title for Manchester City, Liverpool have mounted a serious challenge to the reigning champions.

Jurgen Klopp's side applied pressure to City by beating Brighton & Hove Albion 2-0 in this round's first fixture on Saturday afternoon, before Pep Guardiola's team were held to a goalless draw by Crystal Palace in the last game on Monday night. The gap is now four points and Liverpool can reduce it to just one by winning their game in hand.

In between those two fixtures, Brentford boosted their survival hopes by beating struggling Burnley 2-0 and Manchester United edged past Tottenham 3-2 thanks to a Cristiano Ronaldo hat-trick.

On Sunday, Chelsea put aside their ongoing, owner-related troubles to beat Newcastle United 1-0 after a late goal from Kai Havertz, while Everton's problems deepened with a 1-0 home defeat by Wolves. Jesse Marsch earned his first win as Leeds United manager, courtesy of Joe Gelhardt's injury-time winner against Norwich City, Watford claimed a vital 2-1 victory at Southampton, and West Ham beat Aston Villa 2-1 with Ukrainian forward Andriy Yarmolenko scoring an emotional goal.

Arsenal then won for a fifth straight game after beating Leicester City 2-0 in Sunday's late match, and on Monday Palace held on for a point against champions City.

Assessing the performances over the past weekend, Richard Jolly has selected his Premier League team of the week in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

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

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Updated: March 15, 2022, 4:22 AM