Arsenal manager Mikel Arteta has said that he will be talking to England about the need for Bukayo Saka to take a break this summer.
The 20-year-old attacker will have played close to 50 games in what has been a busy campaign for club and country after the Premier League season reaches its conclusion on Sunday.
Arsenal are at home to Everton in their final game needing to win and for north London rivals Tottenham Hotspur to lose at Norwich City if they want to snatch an unlikely fourth-place finish and the Champions League spot that comes with it.
Saka has played 42 games for Arsenal alone, scoring 12 goals along the way, and Arteta is in no doubt his young attacker will need time off to recharge his batteries.
“He needs a break, that is for sure. He has played a lot of minutes this season and he played a lot of minutes last season,” Arteta said.
“You expect your important players to do so, to have that ability and show the quality that Bukayo has shown consistently throughout the season.
Newcastle 2 Arsenal 0: player ratings
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NEWCASTLE RATINGS: Martin Dubravka - 7: Only called on to make a couple comfortable saves in game Newcastle dominated. Well shielded by solid defence all night. Reuters -

Emil Krafth - 7: Swede has been impressive filling in while Kieran Trippier’s been out injured and linked well with Almiron down right. Fine run and ball to set-up opportunity for Wilson in second half. Getty -

Fabian Schar - 8: Swiss defender sprayed some lovely balls out from back in first half. Had medical staff racing on to pitch early in second half and nasty collision and fall following challenge by Nketiah. Helped off looking very dazed after lengthy treatment. Reuters -

Dan Burn - 7: Vital block from big defender on Saka shot on goal in 20th minute and, like others in Newcastle defensive effort, was throwing himself in front of Arsenal shots as visitors searched in vain for a breaththrough. EPA -

Matt Targett - 8: Full-back offered Newcastle dangerous outlet down left and helped give Tomiyasu torrid time before Japanese was forced off injured. On-loan Aston Villa player was excellent for the Magpies and helped keep Saka quiet. Reuters -

Sean Longstaff - 7: Driven cross-shot after 19 minutes went straight through hands of Ramsdale before being scrambled clear. Midfielder certainly made his contribution to Newcastle’s non-stop harrying of Gunners. Clever through ball would lead to second goal. EPA -

Joelinton - 8: Named club’s Player of the Year earlier in day and won thumping 50-50 tackle with Tomiyasu that had crowd on feet in first half. Brilliant low ball into box was turned into own net by White. Immense again from Brazilian who has been revelation in midfield. EPA -

Bruno Guimaraes - 9: Outstanding game from Brazilian. Pulled strings in midfield as Newcastle dominated possession. Produced a superb cross on turn to set up second-half chance for Wilson. Side-footed home Newcastle’s second. Reuters -

Allan Saint-Maximin - 8: Trademark run, cut inside from left past Tomiyasu and low strike after 37 minutes that needed Ramsdale to save well at near post. Nice slid-rule pass down line to Joelinton ahead of White’s own goal. PA -

Miguel Almiron - 7: Epitomised Newcastle’s performance with his workrate, pressure and tackling every time Arsenal were in possession. AFP -

Callum Wilson - 9: First start since December for striker but pace and power were constant threat. His presence at near post forced White into conceding own goal. Struck first-time volley over bar just after hour mark and hit superb long-range effort over Ramsdale in last 10 minutes that dropped just wide. EPA -

SUBS: Jamaal Lascelles – (On for Schar 49’) 7: Club captain slotted straight into Newcastle defence and coped easily with Gunners attacking efforts. Getty -

Jacob Murphy – (On for Almiron 76’) N/A. Skipped past Saka very easily and saw cross-shot from tight angle tipped to safety by Ramsdale. Should have scored with Magpies through three-on-one but shot too close to keeper. AFP -

Ryan Fraser – (On for Saint-Maximin 76’) N/A. Denied goal by fine Ramsdale stop. Reuters -

Dwight Gayle – (On for Wilson 90’ + 3) N/A. Getty -

ARSENAL RATINGS: Aaron Ramsdale - 6: Nervy start from goalkeeper with slips, poor clearances and dodgy handling. Fine save low down to deny Saint-Maximin late in first half, though. Busy second half, pulling off several good stops, as Gunners threw caution to wind looking for goals. Reuters -

Takehiro Tomiyasu - 4: Not the best of games for Japanese right-back. Skinned by trickery of both Targett and Saint-Maximin, while also beaten to one crunching tackle in middle of park by Joelinton before limping off injured before half-time. EPA -

Gabriel - 5: Up against tricky customer in Wilson who made it a difficult night for Brazilian. Was second defender sacrificed for attacker as Gunners chased game. PA -

Ben White - 4: Picked up very early booking for taking down Wilson and gifted ball to Guimaraes soon after trying to play out from back. Turned ball into own net in second half under pressure from Wilson and caught out of position ahead of second. Didn’t look fit. Getty -

Nuno Tavares - 5: Back in side at left-back and facing a pacy opponent in Almiron. Did OK but was his foul throw that started move for White’s own goal. Sacrificed for attacker as Gunners chased game. EPA -

Granit Xhaka - 4: Lovely turn and surging run forward from own half after five minutes but failed to help team get grip on centre of midfield and was outclassed by likes of Joelinton and Guimaeres. Inevitable late booking. EPA -

Mohamed Elneny - 4: Not given any time to settle on ball as Newcastle pressured the Gunners superbly well. Couldn't stop Joelinton putting in cross for opening goal. PA. -

Martin Odegaard - 5: Played nice first-time through ball to Saka that set up chance for teammate but couldn’t get any sort of grip on midfield. When he did find space to shoot after break Newcastle bodies were throwing themselves in front to block. Reuters -

Bukayo Saka - 6: Lovely one-two with Odegaard before seeing shot blocked in first half, then drilled another effort straight at Dubravka soon after. Blazed wild strike way over from distance soon after Newcastle took the lead. PA -

Emile Smith Rowe - 4: Recalled into side but struggled to make any impact on game and was no surprise when hooked early in second half. AFP -

Eddie Nketiah - 4: Has scored some goals lately but never looked like doing so here. Booked early in second for aerial challenge on Schar that resulted in Swiss defender being helped from field. Getty -

SUBS: Cedric Soares – (On for Tomiyasu 40’) 5: Early call into action due to latest Arsenal defensive injury. Like Tomiyasu, struggled to deal with Saint-Maximin. Reuters -

Gabriel Martinelli – (On for Smith Rowe 53’) 6: At least offered Gunners a bit of an attacking outlet. Reuters -

Alexandre Lacazette – (On for Tavares 62’) 5: Picked up nasty cut on back of head minutes after coming on and couldn’t make experience count at St James’ Park. Getty -

Nicolas Pepe – (On for Gabriel 73’) 4: Awful pass straight to Newcastle began counter-attack that should have resulted in Newcastle going two up. AFP
“But obviously you have to bear in mind that at some stage he needs to rest. That is something we really need to think about, the plans for him in the summer.”
Ahead of the World Cup finals in Qatar later this year, England face four Uefa Nations League games in June – two against Hungary and one each against Italy and Germany.
Asked whether he would be addressing the issue with Three Lions manager Gareth Southgate, Arteta added: “Yes. We are going to do that.
“We are going to talk to every manager that is responsible for our players [about] how they are thinking, show them what they have done, how we have done it and what we expect them to do in the future as well.
“Everything has to be connected and related to the aim of protecting the player and getting the best out of the player.”
Consecutive defeats to Tottenham and Newcastle have left the Gunners hopes of a top-four finish reliant on an already-relegated Norwich beating Spurs and while Arteta believes his side have made progress, they are clearly still a long way from challenging for the title.
“The league table doesn’t lie after 38 games and the league table says we are very far away from first and second position, not only in points but in goal difference,” Arteta said. “That is the level we have to try to aim and reach.”
Tottenham 3 Arsenal 0: player ratings
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TOTTENHAM RATINGS: Hugo Lloris - 7: Needed a few attempts to gather a cross after 25 minutes but not called into action again until he turned Nketiah shot over bar just before break. No serious saves to make in second half. AFP -

Davinson Sanchez - 7: Defender’s first start for three months with Cristian Romero out injured and, after coming under some early pressure, enjoyed a stress-free night in defence. Getty -

Eric Dier - 8: Well-timed sliding challenge to prevent Nketiah getting through on goal in opening two minutes. His long ball forward heading for Son resulted in Holding’s challenge and a red card for the Gunner. Reuters -

Ben Davies - 7: Early booking for tripping Saka but that was only blot on copybook. Flying block on Saka effort early in second half but Spurs were three up by then. Standing ovation when taken off late on. Reuters -

Emerson Royal - 7: A couple of first-half chance but failed to find target with either strike. Saw header saved brilliantly by Ramsdale just before hour mark. Getty -

Rodigo Bentancur - 7: Uruguayan’s flicked header supplied assist for Kane’s second goal and helped Tottenham dominate midfield. AFP -

Pierre-Emile Hojbjerg - 7: Rock solid in middle of park as attacking players ran riot in front of him. Good night’s work from Dane who never wasted a pass. AP -

Ryan Sessegnon - 7: Mixed bag with his delivery but one lovely curling cross from left set-up chance for Emerson who couldn’t finish. Teed-up another opportunity for Son who scuffed shot over. Getty -

Dejan Kulusevski - 8: Swede’s cross into box resulted in Spurs’ winning penalty that Kane dispatched and helped Spurs cause Arsenal defence constant problems. Has been key player for Conte's team since his January arrival. AFP -

Son Heung-min - 9: Took some heavy treatment from Holding that ended with Arsenal man sent-off. Earned Spurs penalty when barged over by Soares. Poked home third after good work from Kane and ballooned another chance over bar. Fuming at substitution when he clearly wanted more goals. Getty -

Harry Kane - 9: Side-footed confident penalty into bottom corner to put Spurs in front then headed second from a metre out for his 12th and 13th goals against Arsenal. Denied hat-trick when swerving shot from distance saved by Ramsdale. EPA -

SUBS: Lucas Moura – (On for Kulusevski 72’) 7: Pace caused immediate problems and resulted in two Arsenal players being booked for fouls trying to stop him. AFP -

Steven Bergwijn – (On for Son 72’) 6: Joined with party in full swing and Spurs in total control. Getty Joe Rodon – (On for Davies 82’) N/A. -

ARSENAL RATINGS: Aaron Ramsdale - 7: Not to blame for any of the goals as defence imploded in front of him. Fabulous one-handed stop to stop Emerson making it four. Reuters -

Cedric Soares - 4: Clumsy shove on Son after getting on wrong side of attacker gave away first-half penalty. Gifted ball to Spurs that lead to another Kane scoring opportunity. Redeemed himself slightly with vital challenge to deny a lurking Kane. Reuters -

Gabriel - 6: Left short-handed at back when defensive partner saw red and manager Arteta should have brought on another defender immediately. Rolled by Kane and ended up poking ball straight to Son for third goal. Limped off injured with 15 minutes to go. EPA -

Rob Holding - 1: Absolutely brainless performance from defender in such a crucial game. Third needless challenge on Son in opening half hour resulted in yellow card and red followed not long after for arm/shoulder in South Korean’s face. Reuters -

Takehiro Tomiyasu - 6: Brilliant defending to block Kane chance that would have made it 2-0 in first half. One of Arsenal’s better defender’s on night. AFP -

Granit Xhaka - 5: Shot high and wide from way out just before half-hour mark and looked like he was starting to lose his head after Holding’s red card. Ended up in defence due to sending-off and injured teammates. Booked late on which had been coming. AFP -

Mohamed Elneny - 6: Given job of blocking balls heading into path of Kane and was doing fine until first goal then England captain stepped up a gear, Gunners went down to 10 men and gameplan went out of window. Getty -

Bukayo Saka - 5: Gunners attacker couldn’t get foothold in game with Spurs dominating at other end and didn’t have chance to score until just after half-time when had shot blocked. AFP -

Martin Odegaard - 5: Had game’s first shot on goal straight at keeper from distance but in-form midfielder saw his influence kept to minimum. Should have pulled back to 3-1 but side-footed straight to Lloris. Booked for fouling Moura. Reuters -

Gabriel Martinelli - 6: Ran Leeds ragged at weekend and looked a threat early on here until Spurs scored and Holding was sent off, turning game on head. Good run and ball supplied chance for Saka after break. AFP -

Eddie Nketiah - 5: Lost Kane ahead of Spurs’ attacker’s second goal with Arsenal a defender down due to Holding’s stupidity. Saw curling shot palmed over bar by Lloris just before half-time. EPA -

SUBS: Emile Smith Rowe – (On for Martinelli 64’) 5: Not the greatest time to come on with team down to ten men and three goals down. Booked for pulling back Moura. AFP -

Alexandre Lacazette – (On for Nketiah 73’) 5: No chance to change game that was already lost. Reuters -

Nuno Tavares – (On for Gabriel 75’) 5: Came on due another defensive injury for Gunners. AP
Tomorrow 2021
Biography
Favourite book: Zen and the Art of Motorcycle Maintenance
Holiday choice: Anything Disney-related
Proudest achievement: Receiving a presidential award for foreign services.
Family: Wife and three children.
Like motto: You always get what you ask for, the universe listens.
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
ASIAN%20RUGBY%20CHAMPIONSHIP%202024
Key features of new policy
Pupils to learn coding and other vocational skills from Grade 6
Exams to test critical thinking and application of knowledge
A new National Assessment Centre, PARAKH (Performance, Assessment, Review and Analysis for Holistic Development) will form the standard for schools
Schools to implement online system to encouraging transparency and accountability
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
Shubh Mangal Saavdhan
Directed by: RS Prasanna
Starring: Ayushmann Khurrana, Bhumi Pednekar
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
Pope Francis in UAE
What is dialysis?
Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.
It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.
There are two kinds of dialysis — haemodialysis and peritoneal.
In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.
In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.
It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.
On Women's Day
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'

