• AC Milan midfielder Sandro Tonali, centre, left, celebrates with Davide Calabria at the end the Serie A match against Lazio at Stadio Olimpco in Rome on April 24, 2022. Tonali's late winner earned AC Milan a 2-1 win. AFP
    AC Milan midfielder Sandro Tonali, centre, left, celebrates with Davide Calabria at the end the Serie A match against Lazio at Stadio Olimpco in Rome on April 24, 2022. Tonali's late winner earned AC Milan a 2-1 win. AFP
  • AC Milan's Sandro Tonali and Olivier Giroud celebrate after the match. Reuters
    AC Milan's Sandro Tonali and Olivier Giroud celebrate after the match. Reuters
  • AC Milan midfielder Sandro Tonali scores the winning goal in stoppage time. AFP
    AC Milan midfielder Sandro Tonali scores the winning goal in stoppage time. AFP
  • AC Milan's Sandro Tonali and Lazio's Mattia Zaccagni in action. EPA
    AC Milan's Sandro Tonali and Lazio's Mattia Zaccagni in action. EPA
  • AC Milan's Sandro Tonali celebrates scoring their second goal. Reuters
    AC Milan's Sandro Tonali celebrates scoring their second goal. Reuters
  • Lazio defender Francesco Acerbi, right, runs with the ball. AFP
    Lazio defender Francesco Acerbi, right, runs with the ball. AFP
  • AC Milan's French forward Olivier Giroud fights for the ball with Lazio's Romanian defender Stefan Radu. AFP
    AC Milan's French forward Olivier Giroud fights for the ball with Lazio's Romanian defender Stefan Radu. AFP
  • AC Milan's Olivier Giroud celebrates after scoring his side's equaliser. AP Photo
    AC Milan's Olivier Giroud celebrates after scoring his side's equaliser. AP Photo
  • AC Milan French forward Olivier Giroud celebrates with teammate Brahim Diaz after scoring. AFP
    AC Milan French forward Olivier Giroud celebrates with teammate Brahim Diaz after scoring. AFP
  • Lazio's Ciro Immobile scores their first goal. Reuters
    Lazio's Ciro Immobile scores their first goal. Reuters
  • Davide Calabria and Sandro Tonali of AC Milan and Ciro Immobile of Lazio confront referee Marco Guida. Getty Images
    Davide Calabria and Sandro Tonali of AC Milan and Ciro Immobile of Lazio confront referee Marco Guida. Getty Images
  • Lazio's Ciro Immobile in action with AC Milan's Fikayo Tomori. Reuters
    Lazio's Ciro Immobile in action with AC Milan's Fikayo Tomori. Reuters
  • Ciro Immobile's goal against AC Milan made him the highest scoring active player in Serie A with 181 goals. Getty Images
    Ciro Immobile's goal against AC Milan made him the highest scoring active player in Serie A with 181 goals. Getty Images
  • Lazio's Ciro Immobile, front, lies on the pitch in pain. AP Photo
    Lazio's Ciro Immobile, front, lies on the pitch in pain. AP Photo

Pioli hails AC Milan 'lions' as Tonali sinks Lazio in stoppage time


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Sandro Tonali's stoppage time winner against Lazio sent AC Milan back to the Serie A summit, while Napoli's title hopes appear over after their implosion in Empoli.

Ciro Immobile gave Lazio an early lead at the Stadio Olimpico in Rome, but Olivier Giroud levelled shortly after half time before Tonali's late heroics saw Milan leapfrog city rivals Inter, who beat Roma 3-1 on Saturday, into top spot. Inter trail by two points and can go back above Milan if they win their game in hand Wednesday away to Bologna.

Immobile became the leading active scorer in Italy's top flight when he turned in a cross from Sergej Milinkovic-Savic inside four minutes.

The Italy international's 181st Serie A goal and 26th league goal of another prolific campaign took him past veteran Sampdoria striker Fabio Quagliarella.

Milan were level five minutes after the break when French striker Giroud poked in from after excellent work from Rafael Leao, and Milan won it at the death as Zlatan Ibrahimovic nodded across for Tonali to force home following a poor defensive header by Francesco Acerbi.

"My players are lions," said Milan coach Stefano Pioli told DAZN. "I am so proud of my players and if I was in their shoes, I'd be angry, as people don't give them enough credit."

Napoli's Scudetto prospects are hanging by a thread after they blew a two-goal lead late on and crashed to a shock 3-2 loss at Empoli.

With four matches to play this season, Napoli are seven points behind Milan and five adrift of second-placed Inter.

Luciano Spalletti's side were 2-0 ahead with 10 minutes to go before Scottish midfielder Liam Henderson sparked a revival for the hosts who scored three goals in an eight-minute spell.

"Imagining such an end to the match is difficult," said Spalletti, who side have now gone three matches without a win.

"But these are games where the opponent continues to fight with the right attitude, when we probably lost a bit of our focus and made mistakes that we shouldn't make.

"I'm responsible for this team, for its technical and mental attitude, I have to take the consequences for what happens on the pitch."

Champions League qualification does not seem threatened as Napoli still have a nine-point cushion over Roma in fifth.

MATCH STATS

Wolves 0

Aston Villa 1 (El Ghazi 90 4' pen)

Red cards: Joao Moutinho (Wolves); Douglas Luiz (Aston Villa)

Man of the match: Emi Martinez (Aston Villa)

MATCH INFO

Fulham 0

Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')

Man of the match: Jack Grealish (Aston Villa)

if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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

Army of the Dead

Director: Zack Snyder

Stars: Dave Bautista, Ella Purnell, Omari Hardwick, Ana de la Reguera

Three stars

Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

THE SPECS

Engine: 1.5-litre, four-cylinder turbo

Transmission: seven-speed dual clutch automatic

Power: 169bhp

Torque: 250Nm

Price: Dh54,500

On sale: now

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

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Gulf Under 19s final

Dubai College A 50-12 Dubai College B

UAE currency: the story behind the money in your pockets
Updated: April 25, 2022, 6:33 AM