• MANCHESTER UNITED RATINGS: David de Gea 8. His defenders saved him in the first half. Got down to save from Fabinho after 66. Fine one handed save after 80. Fuming a minute later when Salah scored. AP
    MANCHESTER UNITED RATINGS: David de Gea 8. His defenders saved him in the first half. Got down to save from Fabinho after 66. Fine one handed save after 80. Fuming a minute later when Salah scored. AP
  • Diogo Dalot 7. Strong at right-back. A little too strong when he was booked for a yellow card on 45.A positive night for the Portuguese. Reuters
    Diogo Dalot 7. Strong at right-back. A little too strong when he was booked for a yellow card on 45.A positive night for the Portuguese. Reuters
  • Raphael Varane 9. Started ahead of captain Harry Maguire. Booked after 27, but the sight of him juggling the ball in the Liverpool box before setting up Rashford caught the mood with United at 2-0. The Varane Manchester United hoped they were buying. Won everything in the air. AP
    Raphael Varane 9. Started ahead of captain Harry Maguire. Booked after 27, but the sight of him juggling the ball in the Liverpool box before setting up Rashford caught the mood with United at 2-0. The Varane Manchester United hoped they were buying. Won everything in the air. AP
  • Lisandro Martinez 9. Brilliant sliding block from Salah after 40 and then saved the ball on the line from what was going to be a Fernandes own goal 30 seconds later. Positioning was flawless. Getty
    Lisandro Martinez 9. Brilliant sliding block from Salah after 40 and then saved the ball on the line from what was going to be a Fernandes own goal 30 seconds later. Positioning was flawless. Getty
  • Tyrell Malacia 8. Positive start. Two key clearances as Liverpool pushed for a late equaliser. Got in front of Firmino – and in the faces of almost every Liverpool player - to break another attack up in those final tense minutes for his side. Fantastic debut. Offside
    Tyrell Malacia 8. Positive start. Two key clearances as Liverpool pushed for a late equaliser. Got in front of Firmino – and in the faces of almost every Liverpool player - to break another attack up in those final tense minutes for his side. Fantastic debut. Offside
  • Christian Eriksen 7. Curled a 24th minute free-kick towards goal and the fingers of Becker. Always had attacking intent. Worthy performance. EPA
    Christian Eriksen 7. Curled a 24th minute free-kick towards goal and the fingers of Becker. Always had attacking intent. Worthy performance. EPA
  • Scott McTominay 7. A surprise starter and he came out flying. Which he needed to do after performances this season. Scooped the ball away as Liverpool tried to get a goal back after 56, then blocked a 74th minute attack. EPA
    Scott McTominay 7. A surprise starter and he came out flying. Which he needed to do after performances this season. Scooped the ball away as Liverpool tried to get a goal back after 56, then blocked a 74th minute attack. EPA
  • Jadon Sancho 8. Put his side ahead on 16 – controlling a ball, taking five neat touches and placing it along the floor past Alisson. His best moment since signing. AFP
    Jadon Sancho 8. Put his side ahead on 16 – controlling a ball, taking five neat touches and placing it along the floor past Alisson. His best moment since signing. AFP
  • Bruno Fernandes 7. Captain and set up Elanga who hit the post. Almost scored his first goal of the season – at the Stretford End in his own goal after 40. Martinez saved him. Took one poor touch as United went for a third after 73. Booked on 74. Told off by his manager for trying to play a through ball near the end. Getty
    Bruno Fernandes 7. Captain and set up Elanga who hit the post. Almost scored his first goal of the season – at the Stretford End in his own goal after 40. Martinez saved him. Took one poor touch as United went for a third after 73. Booked on 74. Told off by his manager for trying to play a through ball near the end. Getty
  • Anthony Elanga 7. Played on the left of a front three and hit the post when he should have scored, then assisted Sancho to put United in the lead. The Stretford End sang his name. Off at half time. Getty
    Anthony Elanga 7. Played on the left of a front three and hit the post when he should have scored, then assisted Sancho to put United in the lead. The Stretford End sang his name. Off at half time. Getty
  • Marcus Rashford 8. Played centre-forward and put United 2-0 up with a sweet finish, his first in the Premier League since January, then shot wide after 55 after being set up by Varane. Will have been delighted to hear the Stretford End sing his name. Offside
    Marcus Rashford 8. Played centre-forward and put United 2-0 up with a sweet finish, his first in the Premier League since January, then shot wide after 55 after being set up by Varane. Will have been delighted to hear the Stretford End sing his name. Offside
  • SUBS: Anthony Martial 7. On for Elanga at half time. Looked confident. Set Rashford up for the second. Beautiful twist, turn and control to play the ball away from danger on 79. At the sharp end of a 91st minute attack. Reuters
    SUBS: Anthony Martial 7. On for Elanga at half time. Looked confident. Set Rashford up for the second. Beautiful twist, turn and control to play the ball away from danger on 79. At the sharp end of a 91st minute attack. Reuters
  • Fred 7. On for Sancho after 70. Defensive role to stop Liverpool breaking through. PA
    Fred 7. On for Sancho after 70. Defensive role to stop Liverpool breaking through. PA
  • Donny van de Beek NA. On for Eriksen after 85. Steady in seeing out the game. PA
    Donny van de Beek NA. On for Eriksen after 85. Steady in seeing out the game. PA
  • Aaron Wan-Bissaka NA. On for Dalot after 86. Cleared a 91st minute attack and another a minute later and another a minute after that – and that was enough as United held on. AFP
    Aaron Wan-Bissaka NA. On for Dalot after 86. Cleared a 91st minute attack and another a minute later and another a minute after that – and that was enough as United held on. AFP
  • Cristiano Ronaldo NA. On for Rashford after 85. Spooned a shot over on 90. Getty
    Cristiano Ronaldo NA. On for Rashford after 85. Spooned a shot over on 90. Getty
  • LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was let down by his defence for the goals. He made a fine save from Eriksen and kept the score down. AFP
    LIVERPOOL RATINGS: Alisson Becker – 6. The Brazilian was let down by his defence for the goals. He made a fine save from Eriksen and kept the score down. AFP
  • Trent Alexander-Arnold – 3. When the 23-year-old is good, he is very, very good. This was one of his bad nights. It was ugly. Getty
    Trent Alexander-Arnold – 3. When the 23-year-old is good, he is very, very good. This was one of his bad nights. It was ugly. Getty
  • Joe Gomez – 6. The 25-year-old was the best of a poor defensive bunch. He made a couple of timely blocks and was less ruffled than his colleagues. PA
    Joe Gomez – 6. The 25-year-old was the best of a poor defensive bunch. He made a couple of timely blocks and was less ruffled than his colleagues. PA
  • Virgil van Dijk – 4. The Dutchman was unusually static, particularly on the opening goal. He showed his class by cutting out Rashford on the counter but overall he was way below his normal standards, as Milner pointed out. PA
    Virgil van Dijk – 4. The Dutchman was unusually static, particularly on the opening goal. He showed his class by cutting out Rashford on the counter but overall he was way below his normal standards, as Milner pointed out. PA
  • Andrew Robertson – 5. The Scot did not produce much going forward although he was solid when defending. He was withdrawn for Tsimikas with five minutes to go. Getty
    Andrew Robertson – 5. The Scot did not produce much going forward although he was solid when defending. He was withdrawn for Tsimikas with five minutes to go. Getty
  • Harvey Elliott – 5. The 19-year-old was anonymous for long spells and did not help his defenders enough. He was better in the closing stages when his passing hinted at better things. Getty
    Harvey Elliott – 5. The 19-year-old was anonymous for long spells and did not help his defenders enough. He was better in the closing stages when his passing hinted at better things. Getty
  • Jordan Henderson – 4. The captain pressed hard with limited success and was too often left stranded by the opposition’s pace and crisp passing. He made way for Fabinho in the 59th minute. Offside
    Jordan Henderson – 4. The captain pressed hard with limited success and was too often left stranded by the opposition’s pace and crisp passing. He made way for Fabinho in the 59th minute. Offside
  • James Milner – 4. The 36-year-old produced more bluster than brilliance. His frustration showed in some questionable challenges and a running row with Van Dijk. He made way for Carvalho in the 73rd minute. AFP
    James Milner – 4. The 36-year-old produced more bluster than brilliance. His frustration showed in some questionable challenges and a running row with Van Dijk. He made way for Carvalho in the 73rd minute. AFP
  • Mohamed Salah – 6. The Egyptian was isolated and the defence doubled up on him. Even so, he caused chaos when he got the ball and he pulled a goal back with a sharp finish. Getty
    Mohamed Salah – 6. The Egyptian was isolated and the defence doubled up on him. Even so, he caused chaos when he got the ball and he pulled a goal back with a sharp finish. Getty
  • Roberto Firmino – 3. The Brazilian swung his foot and missed the ball completely in the area in the second half and it summed up an unhappy night. He sat way too deep for much of the game and when he got forward he was ineffective. Reuters
    Roberto Firmino – 3. The Brazilian swung his foot and missed the ball completely in the area in the second half and it summed up an unhappy night. He sat way too deep for much of the game and when he got forward he was ineffective. Reuters
  • Luis Diaz – 6. The Colombian showed plenty of ambition and was the most direct of the Liverpool strikers. His relationship with Robertson needs serious work, though. Getty
    Luis Diaz – 6. The Colombian showed plenty of ambition and was the most direct of the Liverpool strikers. His relationship with Robertson needs serious work, though. Getty
  • SUBS: Fabinho – 6. The Brazilian replaced Henderson in the 59th minute and settled things down in the midfield. He forced De Gea into a save with a back-post header. Getty
    SUBS: Fabinho – 6. The Brazilian replaced Henderson in the 59th minute and settled things down in the midfield. He forced De Gea into a save with a back-post header. Getty
  • Fabio Carvalho – 6. The Portuguese came on for Milner in the 73rd minute and produced a bright cameo. His shot created the chance for Salah to score. Getty
    Fabio Carvalho – 6. The Portuguese came on for Milner in the 73rd minute and produced a bright cameo. His shot created the chance for Salah to score. Getty
  • Kostas Tsimikas – 5. The Greek joined the action with five minutes to go in place of Robertson. He was almost embarrassed by Martial. Reuters
    Kostas Tsimikas – 5. The Greek joined the action with five minutes to go in place of Robertson. He was almost embarrassed by Martial. Reuters

Man United vs Liverpool player ratings: Martinez 9, Rashford 8; Van Dijk 4, Salah 6


  • English
  • Arabic

Finally, there are signs of life at Manchester United.

Against a backdrop of protests against the club’s ownership, United delivered a performance of intensity and spirit to beat Liverpool 2-1 on Monday and claim their first points in the Premier League this season.

Composed finishes by Jadon Sancho in the 16th minute and Marcus Rashford in the 53rd earned a victory at Old Trafford that will bring some respite for under-pressure manager Erik ten Hag, who made a huge statement in his team selection by dropping star striker Cristiano Ronaldo and club captain Harry Maguire and was validated.

  • Fans take part in an organised protest march outside Old Trafford ahead of Manchester United match against Liverpool on August 22, 2022. PA
    Fans take part in an organised protest march outside Old Trafford ahead of Manchester United match against Liverpool on August 22, 2022. PA
  • Fans walk to the Old Trafford ground ahead of an organised protest against the Manchester United owners. PA
    Fans walk to the Old Trafford ground ahead of an organised protest against the Manchester United owners. PA
  • Fans take part in an organised protest march outside Old Trafford. PA
    Fans take part in an organised protest march outside Old Trafford. PA
  • A man sells scarves outside the Old Trafford ground. PA
    A man sells scarves outside the Old Trafford ground. PA
  • Manchester United fans protest ahead of the Liverpool match. Action Images
    Manchester United fans protest ahead of the Liverpool match. Action Images
  • Fans arrive amidst high police security. EPA
    Fans arrive amidst high police security. EPA
  • Fans arrive amidst police presence. EPA
    Fans arrive amidst police presence. EPA
  • Fans arrive amidst police presence. EPA
    Fans arrive amidst police presence. EPA
  • Police watch over fans outside Old Trafford. EPA
    Police watch over fans outside Old Trafford. EPA
  • Manchester United star Cristiano Ronaldo arrives at Old Trafford ahead of the Premier League match against Liverpool. Getty
    Manchester United star Cristiano Ronaldo arrives at Old Trafford ahead of the Premier League match against Liverpool. Getty
  • A banner protesting the Glazer family’s ownership of Manchester United outside the stadium before the match. Action Images
    A banner protesting the Glazer family’s ownership of Manchester United outside the stadium before the match. Action Images
  • Raphael Varane of Manchester United arrives at Old Trafford and signs autographs for fans. Getty
    Raphael Varane of Manchester United arrives at Old Trafford and signs autographs for fans. Getty
  • Scott McTominay of Manchester United arrives at Old Trafford. Getty
    Scott McTominay of Manchester United arrives at Old Trafford. Getty
  • Lisandro Martinez arrives at Old Trafford. Getty
    Lisandro Martinez arrives at Old Trafford. Getty
  • Tyrell Malacia of Manchester United arrives at Old Trafford. Getty
    Tyrell Malacia of Manchester United arrives at Old Trafford. Getty
  • Manchester United's David de Gea and Anthony Martial arrive at Old Trafford to face Liverpool. Getty
    Manchester United's David de Gea and Anthony Martial arrive at Old Trafford to face Liverpool. Getty
  • Bruno Fernandes signs for fans at Old Trafford. Getty
    Bruno Fernandes signs for fans at Old Trafford. Getty
  • Aaron Wan-Bissaka at Old Trafford. Getty
    Aaron Wan-Bissaka at Old Trafford. Getty
  • Fred looks happy ahead of the Liverpool clash. Getty
    Fred looks happy ahead of the Liverpool clash. Getty
  • Christian Eriksen arrives at Old Trafford. Getty
    Christian Eriksen arrives at Old Trafford. Getty
  • A fan has a photo taken in front of a banner protesting the Glazer family’s ownership of Manchester United. Action Images
    A fan has a photo taken in front of a banner protesting the Glazer family’s ownership of Manchester United. Action Images
  • Stewards outside the stadium before the match against Liverpool. Action Images
    Stewards outside the stadium before the match against Liverpool. Action Images
  • A banner outside Old Trafford. Action Images
    A banner outside Old Trafford. Action Images
  • A banner is displayed protesting the Glazer family’s ownership. Action Images
    A banner is displayed protesting the Glazer family’s ownership. Action Images
  • Stewards outside the stadium before the match. Action Images
    Stewards outside the stadium before the match. Action Images
  • Fans walk to the ground ahead of an organised protest against the Manchester United owners. Getty
    Fans walk to the ground ahead of an organised protest against the Manchester United owners. Getty
  • Fans walk to the ground ahead of an organised protest against the Manchester United owners. Getty
    Fans walk to the ground ahead of an organised protest against the Manchester United owners. Getty
  • Liverpool fans hold pictures of Manchester United's owners and sing songs in their support. AFP
    Liverpool fans hold pictures of Manchester United's owners and sing songs in their support. AFP
  • Police keep watch outside the ground ahead of an organised protest. Getty
    Police keep watch outside the ground ahead of an organised protest. Getty
  • Fans walk to the ground ahead of an organised protest. Getty
    Fans walk to the ground ahead of an organised protest. Getty
  • MANCHESTER, ENGLAND - AUGUST 22: Shirts protesting about the Glazer ownership of Manchester United are sold outside the stadium. Getty
    MANCHESTER, ENGLAND - AUGUST 22: Shirts protesting about the Glazer ownership of Manchester United are sold outside the stadium. Getty

“I wanted a different attitude and that is what I saw them bring on the pitch,” said Ten Hag, who has started his tenure at United amid something of a crisis at England's biggest club. “But it's only the start.”

Suddenly, the heat is on Liverpool — widely expected to be a title contender again this season — with Jurgen Klopp’s team still waiting for a win after three games and now languishing behind United in the standings on just two points.

Mohamed Salah scored an 81st-minute consolation but it was another below-par display from Liverpool after draws with Fulham and Crystal Palace, even if this was a first league loss in 2022.

World Cup League Two

Results

Oman beat Nepal by 18 runs

Oman beat United States by six wickets

Nepal beat United States by 35 runs

Oman beat Nepal by eight wickets

 

Fixtures

Tuesday, Oman v United States

Wednesday, Nepal v United States

 

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
DUBAI%20BLING%3A%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ENetflix%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EKris%20Fade%2C%20Ebraheem%20Al%20Samadi%2C%20Zeina%20Khoury%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
And%20Just%20Like%20That...
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Various%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sarah%20Jessica%20Parker%2C%20Cynthia%20Nixon%2C%20Kristin%20Davis%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
STAGE%201%20RESULTS
%3Cp%3E1)%20Tim%20Merlier%20(Soudal-Quick-Step)%2C%203h%2017%E2%80%99%2035%E2%80%9D%3Cbr%3E2)%20Caleb%20Ewan%20(Lotto%20Dstny)%20same%20time%3Cbr%3E3)%20Mark%20Cavendish%20(Astana%20Qazaqstan%20Team)%20same%20time%3Cbr%3E%3Cstrong%3EGeneral%20Classification%3A%3C%2Fstrong%3E%3Cbr%3E1)%20Tim%20Merlier%20(Soudal%20Quick-Step)%203%3A17%3A25%3Cbr%3E2%20-%20Caleb%20Ewan%20(Lotto%20Dstny)%20%2B4%22%3Cbr%3E3%20-%20Luke%20Plapp%20(Ineos%20Grenadiers)%20%2B5%22%3C%2Fp%3E%0A
German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
MATCH INFO

 

Maratha Arabians 107-8 (10 ovs)

Lyth 21, Lynn 20, McClenaghan 20 no

Qalandars 60-4 (10 ovs)

Malan 32 no, McClenaghan 2-9

Maratha Arabians win by 47 runs

'Munich: The Edge of War'

Director: Christian Schwochow

Starring: George MacKay, Jannis Niewohner, Jeremy Irons

Rating: 3/5

EXPATS
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Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

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

RESULTS

5pm: Maiden (PA) Dh80,000 1,400m, Winner SS Lamea, Saif Al Balushi (jockey), Ibrahim Al Hadhrami (trainer).

5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,400m, Winner AF Makerah, Sean Kirrane, Ernst Oertel

6pm: Handicap (PA) Dh80,000 1,600m, Winner Maaly Al Reef, Brett Doyle, Abdallah Al Hammadi

6.30pm: Handicap (PA) Dh90,000 1,600m, Winner AF Momtaz, Antonio Fresu, Musabah Al Muhairi

7pm: Handicap (PA) Dh80,000 2,200m, Winner Morjanah Al Reef, Brett Doyle, Abdallah Al Hammadi

7.30pm: Handicap (TB) Dh100,000 2,200m, Winner Mudarrab, Jim Crowley, Erwan Charpy

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

MATCH INFO

Borussia Dortmund 0

Bayern Munich 1 (Kimmich 43')

Man of the match: Joshua Kimmich (Bayern Munich)

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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South Africa v India schedule

Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg

ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion

T20Is: 1st T20I Feb 18, Johannesburg; 2nd T20I Feb 21, Centurion; 3rd T20I Feb 24, Cape Town

Updated: August 23, 2022, 5:26 PM