• BOURNEMOUTH RATINGS: Mark Travers 6 – Could do very little about either of Martin Odegaard’s strikes or William Saliba’s inch-perfect third. The Irishman did command his area very well, however. Getty
    BOURNEMOUTH RATINGS: Mark Travers 6 – Could do very little about either of Martin Odegaard’s strikes or William Saliba’s inch-perfect third. The Irishman did command his area very well, however. Getty
  • Chris Mepham 5 – A tough day for the towering defender, who played on the right side of a back three. His lack of mobility was an issue against the travelling side’s front three. Getty
    Chris Mepham 5 – A tough day for the towering defender, who played on the right side of a back three. His lack of mobility was an issue against the travelling side’s front three. Getty
  • Marcos Senesi 4 – Not the introduction to the Premier League that the former Feyenoord man was looking for. He was bullied off the ball by Gabriel Jesus for Arsenal’s opener and was unceremoniously hooked off at half-time. Reuters
    Marcos Senesi 4 – Not the introduction to the Premier League that the former Feyenoord man was looking for. He was bullied off the ball by Gabriel Jesus for Arsenal’s opener and was unceremoniously hooked off at half-time. Reuters
  • Lloyd Kelly 6 – Rescued the home side on several occasions with headed clearances, although his positioning could have been better. Reuters
    Lloyd Kelly 6 – Rescued the home side on several occasions with headed clearances, although his positioning could have been better. Reuters
  • Adam Smith 5 – Playing at wing-back, the 31-year-old had the unenviable task of trying to contain Gabriel Martinelli. The Brazilian had the better of his opponent, who looked well off the pace early on. Action Images
    Adam Smith 5 – Playing at wing-back, the 31-year-old had the unenviable task of trying to contain Gabriel Martinelli. The Brazilian had the better of his opponent, who looked well off the pace early on. Action Images
  • Jefferson Lerma 5 – Was hardly able to get on the ball in the first period, as the away side controlled proceedings. AP
    Jefferson Lerma 5 – Was hardly able to get on the ball in the first period, as the away side controlled proceedings. AP
  • Philip Billing 6 – Spent much of the game playing as a second forward, as Scott Parker tried to provide support for lone striker Kieffer Moore. With little to feed off, this was largely futile. Reuters
    Philip Billing 6 – Spent much of the game playing as a second forward, as Scott Parker tried to provide support for lone striker Kieffer Moore. With little to feed off, this was largely futile. Reuters
  • Jordan Zemura 5 – Was booked in the first half for a rash tackle on Jesus, having previously failed to track Ben White’s overlapping run for Arsenal’s second goal. AP
    Jordan Zemura 5 – Was booked in the first half for a rash tackle on Jesus, having previously failed to track Ben White’s overlapping run for Arsenal’s second goal. AP
  • Marcus Tavernier 5 – An underwhelming display from the summer signing. In Tavernier’s defence, he was feeding off scraps for much of the game, with little in the way of support when he attempted to spring counter-attacks. AFP
    Marcus Tavernier 5 – An underwhelming display from the summer signing. In Tavernier’s defence, he was feeding off scraps for much of the game, with little in the way of support when he attempted to spring counter-attacks. AFP
  • Ben Pearson 5 – Drifted out of the game for large spells from wide, which led to him being replaced at the half-time break. AFP
    Ben Pearson 5 – Drifted out of the game for large spells from wide, which led to him being replaced at the half-time break. AFP
  • Kieffer Moore 6 – Found himself isolated as he was generally starved of aerial balls in and around the opposition penalty area. A tough outing, although you can’t fault the forward’s willingness to tirelessly run the channels. Getty
    Kieffer Moore 6 – Found himself isolated as he was generally starved of aerial balls in and around the opposition penalty area. A tough outing, although you can’t fault the forward’s willingness to tirelessly run the channels. Getty
  • Lewis Cook 7 – Looked calm and composed centrally for the hosts, helping them to regain control in the middle of the park. AFP
    Lewis Cook 7 – Looked calm and composed centrally for the hosts, helping them to regain control in the middle of the park. AFP
  • SUBS: Jaidon Anthony 5 – Lacked sharpness and end product, having come on for Pearson at the break. PA
    SUBS: Jaidon Anthony 5 – Lacked sharpness and end product, having come on for Pearson at the break. PA
  • Ryan Christie 6 – Quite lively in spells, whipping in a handful of decent crosses for Moore to try and head home. Reuters
    Ryan Christie 6 – Quite lively in spells, whipping in a handful of decent crosses for Moore to try and head home. Reuters
  • ARSENAL RATINGS: Aaron Ramsdale 6 – Had one or two shaky moments, normally with his distribution. That aside, the England international was largely untested. Getty
    ARSENAL RATINGS: Aaron Ramsdale 6 – Had one or two shaky moments, normally with his distribution. That aside, the England international was largely untested. Getty
  • William Saliba 8 – A classy defensive display was only bettered by his sublime first goal for the Gunners. Saliba picked out the top corner of Travers’ net from the edge of the box, with a curling finishing that Jesus would have been proud of. AFP
    William Saliba 8 – A classy defensive display was only bettered by his sublime first goal for the Gunners. Saliba picked out the top corner of Travers’ net from the edge of the box, with a curling finishing that Jesus would have been proud of. AFP
  • Ben White 7 – Didn’t look at all out of place at right-back, despite being a centre-half by trade. The 24-year-old also grabbed an assist, after perfectly cutting the ball back for Odegaard to slot home. Action Images
    Ben White 7 – Didn’t look at all out of place at right-back, despite being a centre-half by trade. The 24-year-old also grabbed an assist, after perfectly cutting the ball back for Odegaard to slot home. Action Images
  • Gabriel 7 - His performance may not have been as eye-catching as Saliba’s, but the Brazilian was virtually faultless in the heart of the Arsenal defence. Getty
    Gabriel 7 - His performance may not have been as eye-catching as Saliba’s, but the Brazilian was virtually faultless in the heart of the Arsenal defence. Getty
  • Oleksandr Zinchenko 7 – Kept things nice and simple from left-back, often dropping into central positions to see more of the ball. Another solid outing for the Ukrainian. AFP
    Oleksandr Zinchenko 7 – Kept things nice and simple from left-back, often dropping into central positions to see more of the ball. Another solid outing for the Ukrainian. AFP
  • Martin Odegaard 9 – The Arsenal captain led by example once again with a quickfire brace. His two composed finishes in the first half virtually killed the contest. PA
    Martin Odegaard 9 – The Arsenal captain led by example once again with a quickfire brace. His two composed finishes in the first half virtually killed the contest. PA
  • Thomas Partey 7 – Was impressive at shutting down Bournemouth’s counter-attacks. Very much the engine of Mikel Arteta’s side. Reuters
    Thomas Partey 7 – Was impressive at shutting down Bournemouth’s counter-attacks. Very much the engine of Mikel Arteta’s side. Reuters
  • Granit Xhaka 6 – A quiet day overall, although he should be commended for his metronomic passing. Reuters
    Granit Xhaka 6 – A quiet day overall, although he should be commended for his metronomic passing. Reuters
  • Gabriel Martinelli 8 – Provider of two pin-point assists, the 21-year-old was a constant threat to the Bournemouth backline. All that was missing was a goal – as he went close on a handful of occasions. Reuters
    Gabriel Martinelli 8 – Provider of two pin-point assists, the 21-year-old was a constant threat to the Bournemouth backline. All that was missing was a goal – as he went close on a handful of occasions. Reuters
  • Gabriel Jesus 8 – Set the tone for what was to come inside the first five minutes. After shrugging off Senesi on the halfway line, he launched the attack that eventually led to Arsenal’s opening goal. The Brazilian also had a goal of his own disallowed in the second half. PA
    Gabriel Jesus 8 – Set the tone for what was to come inside the first five minutes. After shrugging off Senesi on the halfway line, he launched the attack that eventually led to Arsenal’s opening goal. The Brazilian also had a goal of his own disallowed in the second half. PA
  • Bukayo Saka 7 – A functional display from the winger, who linked up well with White down the right side. His movement was especially notable as he helped create space centrally for the likes of Jesus. PA
    Bukayo Saka 7 – A functional display from the winger, who linked up well with White down the right side. His movement was especially notable as he helped create space centrally for the likes of Jesus. PA
  • SUBS: Emile Smith Rowe 7 – Showed some nice flashes of skill and interplay in his second-half cameo. AFP
    SUBS: Emile Smith Rowe 7 – Showed some nice flashes of skill and interplay in his second-half cameo. AFP
  • Eddie Nketiah 6 – Worked hard, running the channels and pressing the Bournemouth defenders with intent. PA
    Eddie Nketiah 6 – Worked hard, running the channels and pressing the Bournemouth defenders with intent. PA
  • Takehiro Tomiyasu 6 – Defensively sound in the final 20 minutes after replacing White at right-back. Getty
    Takehiro Tomiyasu 6 – Defensively sound in the final 20 minutes after replacing White at right-back. Getty
  • Albert Sambi Lokonga N/A – Relaced Xhaka for the final three minutes. Getty
    Albert Sambi Lokonga N/A – Relaced Xhaka for the final three minutes. Getty
  • Kieran Tierney N/A – The Scot came on in the closing stages, playing on the left. AFP
    Kieran Tierney N/A – The Scot came on in the closing stages, playing on the left. AFP

Bournemouth v Arsenal ratings: Senesi 4, Lerma 5; Odegaard 9, Jesus 8


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Mikel Arteta is not getting carried away despite his Arsenal side moving to the top of the Premier League following a comfortable win at Bournemouth.

The Gunners continued their perfect start to the campaign with a 3-0 victory on the south coast as an early Martin Odegaard double and a fine first Arsenal goal from William Saliba made it nine points from nine.

At this stage of last season, Arteta was facing calls to be axed as Arsenal boss as they sat bottom without a point or a goal.

But despite the turnaround, the Spaniard is keen to keep his feet on the ground and not let the winning start lead to complacency.

“It’s just three games, it doesn’t mean anything,” he said of being top of the table.

“What it means is the team is playing really well, we won three games, we’re scoring goals, we’re keeping clean sheets, the team is playing and performing well, it’s competing really well.

“But it’s about Monday and getting better at other things that we have to do better and focus on Fulham.”

Ratings from the match can be seen in the gallery above. To see the next image, click on the arrows or just swipe if on a mobile device.

THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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

The five pillars of Islam

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

LIVERPOOL%20TOP%20SCORERS
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The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: August 21, 2022, 3:49 AM