• CRYSTAL PALACE RATINGS: Jack Butland – 7 Despite a lively start for Everton, had little to do thanks to his players and was equal to an improvised shot by Richarlison before half-time and everything that followed. Getty
    CRYSTAL PALACE RATINGS: Jack Butland – 7 Despite a lively start for Everton, had little to do thanks to his players and was equal to an improvised shot by Richarlison before half-time and everything that followed. Getty
  • Nathaniel Clyne – 7 Perhaps a shaky beginning which helped sparked a chaotic start by Everton but grew into the game and looked seamless by the end. Reuters
    Nathaniel Clyne – 7 Perhaps a shaky beginning which helped sparked a chaotic start by Everton but grew into the game and looked seamless by the end. Reuters
  • Joachim Andersen – 7 Perhaps quieter than his centre-back partner, Andersen looked comfortable and untroubled as Palace eased into the game. Reuters
    Joachim Andersen – 7 Perhaps quieter than his centre-back partner, Andersen looked comfortable and untroubled as Palace eased into the game. Reuters
  • Marc Guehi – 8 The former Chelsea man had his work cut out to justify his first call-up to the England squad in a feisty encounter with Richarlison. He then capitalised on a dream week by finding the goal early on when he was left unmarked in the box. AP
    Marc Guehi – 8 The former Chelsea man had his work cut out to justify his first call-up to the England squad in a feisty encounter with Richarlison. He then capitalised on a dream week by finding the goal early on when he was left unmarked in the box. AP
  • Tyrick Mitchell – 7 A busy and tireless display by the promising left-back and ended a lovely worked move by Everton, before Townsend’s injury. Reuters
    Tyrick Mitchell – 7 A busy and tireless display by the promising left-back and ended a lovely worked move by Everton, before Townsend’s injury. Reuters
  • Conor Gallagher – 7 The 22-year-old could have sealed the game when he forced Pickford to push his shot wide, before it landed at Hughes’ feet. Getty
    Conor Gallagher – 7 The 22-year-old could have sealed the game when he forced Pickford to push his shot wide, before it landed at Hughes’ feet. Getty
  • Cheikhou Kouyate – 7 Beaten a couple of times in the middle of the park by the neat feet of Gordon, the Senegalese international was crucial in the air and allowing Eze and Gallagher to play with ease. Reuters
    Cheikhou Kouyate – 7 Beaten a couple of times in the middle of the park by the neat feet of Gordon, the Senegalese international was crucial in the air and allowing Eze and Gallagher to play with ease. Reuters
  • Michael Olise – 8 The set-piece provider kept Pickford on his toes when his corner looked to be curling goalwards on its own before he again sent in a dangerous cross seconds later which found an unmarked Guehi. Had a few chances to get his own, though his ambitious hit from distance hit the woodwork and fell into Zaha’s path for the third. PA
    Michael Olise – 8 The set-piece provider kept Pickford on his toes when his corner looked to be curling goalwards on its own before he again sent in a dangerous cross seconds later which found an unmarked Guehi. Had a few chances to get his own, though his ambitious hit from distance hit the woodwork and fell into Zaha’s path for the third. PA
  • Eberechi Eze – 7 Provided some light relief for a very chaotic first 20 minutes before he was fed through by Zaha and turned to shoot directly at Pickford in goal. Linked up well with Zaha in the build up to Palace’s second. Getty
    Eberechi Eze – 7 Provided some light relief for a very chaotic first 20 minutes before he was fed through by Zaha and turned to shoot directly at Pickford in goal. Linked up well with Zaha in the build up to Palace’s second. Getty
  • Wilfried Zaha – 9 Palace’s top goalscorer could have double his side’s lead at the half-hour point when he ran across Godfrey in the face of goal and saw his neat shot find the side netting. Still, he was left unfazed as he continued to create for his teammates and was handed a goal of his own when Olise’s shot bounced on the woodwork and into his path for an easy finish. AP
    Wilfried Zaha – 9 Palace’s top goalscorer could have double his side’s lead at the half-hour point when he ran across Godfrey in the face of goal and saw his neat shot find the side netting. Still, he was left unfazed as he continued to create for his teammates and was handed a goal of his own when Olise’s shot bounced on the woodwork and into his path for an easy finish. AP
  • Jean-Philippe Mateta – 7 The Frenchman has found form in recent weeks and added his fifth of the season in a brilliantly worked goal on the left, with the 24-year-old’s strike squeezing through Holgate’s legs and past Pickford. Could have added another moments later when he was through on goal before an excellent challenge by Coleman to deny him. Getty
    Jean-Philippe Mateta – 7 The Frenchman has found form in recent weeks and added his fifth of the season in a brilliantly worked goal on the left, with the 24-year-old’s strike squeezing through Holgate’s legs and past Pickford. Could have added another moments later when he was through on goal before an excellent challenge by Coleman to deny him. Getty
  • SUBS: Luka Milivojevic (Eze 71’) – N/A Part of a double change for Palace and played his part in Palace’s comfortable win. Getty
    SUBS: Luka Milivojevic (Eze 71’) – N/A Part of a double change for Palace and played his part in Palace’s comfortable win. Getty
  • Odsonne Edouard (Mateta 71’) – N/A Busy on his introduction, Edouard played a part in the third and fourth goal and picked up where Mateta and Eze left off. Reuters
    Odsonne Edouard (Mateta 71’) – N/A Busy on his introduction, Edouard played a part in the third and fourth goal and picked up where Mateta and Eze left off. Reuters
  • Will Hughes (Kouyate 83’) – N/R Joined the party in the closing stages by marking his first goal for Palace when Gallagher’s effort fell into the substitute’s path. Getty
    Will Hughes (Kouyate 83’) – N/R Joined the party in the closing stages by marking his first goal for Palace when Gallagher’s effort fell into the substitute’s path. Getty
  • Christian Benteke (Olise 83’) – N/R Didn’t see the ball a lot in the time he was on the pitch. Getty
    Christian Benteke (Olise 83’) – N/R Didn’t see the ball a lot in the time he was on the pitch. Getty
  • EVERTON RATINGS: Jordan Pickford – 5 The England goalkeeper had to be quick on his toes when Olise’s curling corner looked to be heading goalward on its own but was unable to keep out Guehi’s header moments later. Getty
    EVERTON RATINGS: Jordan Pickford – 5 The England goalkeeper had to be quick on his toes when Olise’s curling corner looked to be heading goalward on its own but was unable to keep out Guehi’s header moments later. Getty
  • Seamus Coleman – 6 The Toffees captain put in an excellent challenge in the box to deny Mateta a second goal within a matter of minutes when the Frenchman failed to take his strike on the first attempt. AFP
    Seamus Coleman – 6 The Toffees captain put in an excellent challenge in the box to deny Mateta a second goal within a matter of minutes when the Frenchman failed to take his strike on the first attempt. AFP
  • Mason Holgate – 4 Starting in a back three, he struggled to deal with Palace’s attacking threat and didn’t look comfortable against Mateta. AP
    Mason Holgate – 4 Starting in a back three, he struggled to deal with Palace’s attacking threat and didn’t look comfortable against Mateta. AP
  • Michael Keane – 4 Miscued his kick when Townsend laid his free-kick on a plate for the defender in Everton’s early chance, though nearly turned provider when it landed for Godfrey. Getty
    Michael Keane – 4 Miscued his kick when Townsend laid his free-kick on a plate for the defender in Everton’s early chance, though nearly turned provider when it landed for Godfrey. Getty
  • Ben Godfrey – 4 A millisecond earlier, Godfrey would have had an easy tap in at the back-post as Townsend dangerous free-kick was deflected into the centre-back’s path but found it hard dealing with Palace’s attacking threat. AFP
    Ben Godfrey – 4 A millisecond earlier, Godfrey would have had an easy tap in at the back-post as Townsend dangerous free-kick was deflected into the centre-back’s path but found it hard dealing with Palace’s attacking threat. AFP
  • Jonjoe Kenny – 4 Sacrificed in a half-time tactical change, the Scotsman was largely unable to make anything happen, barring a couple of tackles. PA
    Jonjoe Kenny – 4 Sacrificed in a half-time tactical change, the Scotsman was largely unable to make anything happen, barring a couple of tackles. PA
  • Anthony Gordon – 6 The youngster did well to turn on the ball and bypass Kouyate and Gallagher with ease before finding an offside Richarlison early on. Everton’s brightest hope as he continuously worked hard. Booked. AFP
    Anthony Gordon – 6 The youngster did well to turn on the ball and bypass Kouyate and Gallagher with ease before finding an offside Richarlison early on. Everton’s brightest hope as he continuously worked hard. Booked. AFP
  • Abdoulaye Doucoure – 5 Struggled to influence the game in a manner that would have countered Palace’s force and domination going forward. Getty
    Abdoulaye Doucoure – 5 Struggled to influence the game in a manner that would have countered Palace’s force and domination going forward. Getty
  • Andros Townsend – N/R Sent in a delightful ball for Keane in the opening seconds of the game for Everton’s early chance but saw his afternoon come to a very early end when he seemingly rolled his ankle and was unable to continue, changing the shape of the game. Reuters
    Andros Townsend – N/R Sent in a delightful ball for Keane in the opening seconds of the game for Everton’s early chance but saw his afternoon come to a very early end when he seemingly rolled his ankle and was unable to continue, changing the shape of the game. Reuters
  • Andre Gomes – 4 Escaped an early booking for a dangerously high foot connecting with Gallagher’s nose and saw his deflected shot from outside of the box go well wide of goal in 29 minutes. Booked. Reuters
    Andre Gomes – 4 Escaped an early booking for a dangerously high foot connecting with Gallagher’s nose and saw his deflected shot from outside of the box go well wide of goal in 29 minutes. Booked. Reuters
  • Richarlison – 5 Centre of attention in the opening minutes, the Brazilian was left protesting twice after he was brought down in the box by Guehi, with the offside flag raised for the second foul. Didn’t improve much afterwards. Getty
    Richarlison – 5 Centre of attention in the opening minutes, the Brazilian was left protesting twice after he was brought down in the box by Guehi, with the offside flag raised for the second foul. Didn’t improve much afterwards. Getty
  • SUBS: Demarai Gray (Townsend 17’) – 6 The former Leicester man was unlucky to see his side’s energy deflate following Townsend’s early departure, Gray started the second half well and saw his shot on the turn go narrowly wide of the post. PA
    SUBS: Demarai Gray (Townsend 17’) – 6 The former Leicester man was unlucky to see his side’s energy deflate following Townsend’s early departure, Gray started the second half well and saw his shot on the turn go narrowly wide of the post. PA
  • Dominic Calvert-Lewin (Kenny 46’) – 5 Benched as a precaution, the forward was brought on at half-time in hopes of saving their cup tie but couldn’t make much happen. Getty
    Dominic Calvert-Lewin (Kenny 46’) – 5 Benched as a precaution, the forward was brought on at half-time in hopes of saving their cup tie but couldn’t make much happen. Getty
  • Alex Iwobi (Coleman 73’) – N/A Slotted into a rather unfamiliar role in wingback, with Gordon occupying the other wing. AFP
    Alex Iwobi (Coleman 73’) – N/A Slotted into a rather unfamiliar role in wingback, with Gordon occupying the other wing. AFP

Crystal Palace v Everton ratings: Guehi 8, Zaha 9; Keane 4, Kenny 4


  • English
  • Arabic

Marc Guehi and Jean-Philippe Mateta scored first-half goals as Crystal Palace cruised to a handsome 4-0 victory over Everton in their FA Cup quarter-final at Selhurst Park on Sunday.

Everton started the brighter and created a number of opportunities in the opening 20 minutes, but as the game wore on the home side took control and booked a semi-final place as Wilfried Zaha and Will Hughes scored late on.

It is the first time Palace have beaten Everton twice in the same season as the Merseysiders were unable to build on their league victory over Newcastle United on Thursday and are now left to concentrate on their relegation fight.

You can see the player ratings from the match in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Our legal consultants

Name: Hassan Mohsen Elhais

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

The Written World: How Literature Shaped History
Martin Puchner
Granta

Company%20profile
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CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EGuillermo%20del%20Toro%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tim%20Blake%20Nelson%2C%20Sebastian%20Roche%2C%20Elpidia%20Carrillo%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
Jebel Ali results

2pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

Winner: AF Al Moreeb, Antonio Fresu (jockey), Ernst Oertel (trainer)

2.30pm: Maiden (TB) Dh 60,000 (D) 1,400m

Winner: Shamikh, Ryan Curatolo, Nicholas Bachalard

3pm: Handicap (TB) Dh 64,000 (D) 1,600m

Winner: One Vision, Connor Beasley, Ali Rashid Al Raihe

3.30pm: Conditions (TB) Dh 100,000 (D) 1,600m

Winner: Gabr, Sam Hitchcott, Doug Watson

4pm: Handicap (TB) Dh 96,000 (D) 1,800m

Winner: Just A Penny, Sam Hitchcock, Doug Watson

4.30pm: Maiden (TB) Dh 60,000 (D) 1,600m

Winner: Torno Subito, Sam Hitchcock, Doug Watson

5pm: Handicap (TB) Dh 76,000 (D) 1,950m

Winner: Untold Secret, Jose Santiago, Salem bin Ghadayer

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Pox that threatens the Middle East's native species

Camelpox

Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.

Falconpox

Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.

Houbarapox

Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

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UAE currency: the story behind the money in your pockets
UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
BUNDESLIGA FIXTURES

Friday (All UAE kick-off times)

Borussia Dortmund v Eintracht Frankfurt (11.30pm)

Saturday

Union Berlin v Bayer Leverkusen (6.30pm)

FA Augsburg v SC Freiburg (6.30pm)

RB Leipzig v Werder Bremen (6.30pm)

SC Paderborn v Hertha Berlin (6.30pm)

Hoffenheim v Wolfsburg (6.30pm)

Fortuna Dusseldorf v Borussia Monchengladbach (9.30pm)

Sunday

Cologne v Bayern Munich (6.30pm)

Mainz v FC Schalke (9pm)

UAE currency: the story behind the money in your pockets
Votes

Total votes: 1.8 million

Ashraf Ghani: 923,592 votes

Abdullah Abdullah: 720,841 votes 

JERSEY INFO

Red Jersey
General Classification: worn daily, starting from Stage 2, by the leader of the General Classification by time.
Green Jersey
Points Classification: worn daily, starting from Stage 2, by the fastest sprinter, who has obtained the best positions in each stage and intermediate sprints.
White Jersey
Young Rider Classification: worn daily, starting from Stage 2, by the best young rider born after January 1, 1995 in the overall classification by time (U25).
Black Jersey
Intermediate Sprint Classification: worn daily, starting from Stage 2, by the rider who has gained the most Intermediate Sprint Points.

Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Opening weekend Premier League fixtures

Weekend of August 10-13

Arsenal v Manchester City

Bournemouth v Cardiff City

Fulham v Crystal Palace

Huddersfield Town v Chelsea

Liverpool v West Ham United

Manchester United v Leicester City

Newcastle United v Tottenham Hotspur

Southampton v Burnley

Watford v Brighton & Hove Albion

Wolverhampton Wanderers v Everton

The schedule

December 5 - 23: Shooting competition, Al Dhafra Shooting Club

December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq

December 11 - 20: Dates competition, from 4pm

December 12 - 20: Sour milk competition

December 13: Falcon beauty competition

December 14 and 20: Saluki races

December 15: Arabian horse races, from 4pm

December 16 - 19: Falconry competition

December 18: Camel milk competition, from 7.30 - 9.30 am

December 20 and 21: Sheep beauty competition, from 10am

December 22: The best herd of 30 camels

Credit Score explained

What is a credit score?

In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.

Why is it important?

Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.

How is it calculated?

The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.

How can I improve my score?

By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.

How do I know if my score is low or high?

By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.

How much does it cost?

A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

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

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

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Updated: March 20, 2022, 4:12 PM