• Barcelona's Robert Lewandowski celebrates scoring in the 5-1 win against Viktoria Plzen at Camp Nou on September 7. Reuters
    Barcelona's Robert Lewandowski celebrates scoring in the 5-1 win against Viktoria Plzen at Camp Nou on September 7. Reuters
  • Barcelona midfielder Franck Kessie celebrates after scoring the first against Viktoria Plzen. AFP
    Barcelona midfielder Franck Kessie celebrates after scoring the first against Viktoria Plzen. AFP
  • Franck Kessie celebrates with teammate Jules Kounde. Getty
    Franck Kessie celebrates with teammate Jules Kounde. Getty
  • Robert Lewandowski celebrates after scoring Barca's second goal. AP
    Robert Lewandowski celebrates after scoring Barca's second goal. AP
  • Viktoria Pilsen's Jan Sykora celebrates after scoring to reduce the deficit. EPA
    Viktoria Pilsen's Jan Sykora celebrates after scoring to reduce the deficit. EPA
  • Robert Lewandowski after scoring Barca's third goal. Getty
    Robert Lewandowski after scoring Barca's third goal. Getty
  • Robert Lewandowski celebrates after scoring Barca's third goal. Getty
    Robert Lewandowski celebrates after scoring Barca's third goal. Getty
  • And a hat-trick for Robert Lewandowski against Viktoria Plzen at the Camp Nou. AP
    And a hat-trick for Robert Lewandowski against Viktoria Plzen at the Camp Nou. AP
  • Robert Lewandowski celebrates his hat-trick to put Barca 4-1 ahead. AP
    Robert Lewandowski celebrates his hat-trick to put Barca 4-1 ahead. AP
  • Ferran Torres adds Barca's fifth. Getty
    Ferran Torres adds Barca's fifth. Getty

Robert Lewandowski hits hat-trick as Barcelona crush Viktoria Plzen


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Robert Lewandowski scored a hat-trick as Barcelona opened their Champions League campaign with a comfortable 5-1 win over Viktoria Plzen at Camp Nou.

Franck Kessie headed the La Liga side in front after 13 minutes, before Plzen thought they had been awarded a penalty for a foul by Andreas Christensen on winger John Mosquera but the decision was overturned following a VAR review.

Lewandowski slotted in a second on 34 minutes, his sixth Barcelona goal since a summer move from Bayern Munich.

Jan Sykora had the travelling Czech support celebrating when he headed past Marc-Andre ter Stegen, with VAR ruling the goal onside.

Lewandowski, though, further extended Barca’s lead when he nodded in a cross from Ousmane Dembele during first-half stoppage time.

The Poland striker completed his treble in the 67th minute when he fired home a volley from the edge of the Plzen penalty area, taking his personal tally to 89 Champions League goals, with substitute Ferran Torres adding a fifth.

In the other Group C game, Bayern Munich won 2-0 at Inter Milan with an early strike from Leroy Sane and a second-half own goal from defender Danilo D’Ambrosio.

Rangers’ first game back in the Champions League group stage after a 12-year absence ended with a 4-0 defeat at Ajax – where the Scottish side were 3-0 down inside 33 minutes.

Edson Alvarez, Steven Berghuis and Mohammed Kudus put the Dutchmen in total control, before Rangers defender Borna Barisic saw a second-half goal ruled out by VAR and Steven Bergwijn added a fourth with 10 minutes left.

Sporting Lisbon won 3-0 at Eintracht Frankfurt with second-half goals from Marcus Edwards, Trincao and Nuno Santos.

In Group B, there was late drama at the Metropolitano Stadium as Antoine Griezmann came off the bench to score deep into stoppage time as Atletico Madrid beat Porto 2-1.

There was a lengthy delay during the second half as Porto midfielder Otavio was carried off on a stretcher after a collision.

Porto were then reduced to 10 men with nine minutes left after forward Mehdi Taremi collected a second yellow card.

Atletico thought they had won it when Mario Hermoso’s shot was deflected in at the start of some 11 minutes of added time, only for Mateus Uribe to equalise from the penalty spot following a handball.

There was, though, late drama as Griezmann – again brought off the bench just after the hour amid reports the club did not want to trigger a clause to buy him on a permanent basis from Barca – nodded in from a corner to spark wild celebrations from the home support.

Club Brugge beat Bayer Leverkusen 1-0 at the Jan Breydel Stadium with a goal from defender Abakar Sylla late in the first half after keeper Lukas Hradecky fell with the ball over the line from a corner.

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

While you're here
Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
THE SPECS

Cadillac XT6 2020 Premium Luxury

Engine:  3.6L V-6

Transmission: nine-speed automatic

Power: 310hp

Torque: 367Nm

Price: Dh280,000

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 Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

New process leads to panic among jobseekers

As a UAE-based travel agent who processes tourist visas from the Philippines, Jennifer Pacia Gado is fielding a lot of calls from concerned travellers just now. And they are all asking the same question.  

“My clients are mostly Filipinos, and they [all want to know] about good conduct certificates,” says the 34-year-old Filipina, who has lived in the UAE for five years.

Ms Gado contacted the Philippines Embassy to get more information on the certificate so she can share it with her clients. She says many are worried about the process and associated costs – which could be as high as Dh500 to obtain and attest a good conduct certificate from the Philippines for jobseekers already living in the UAE. 

“They are worried about this because when they arrive here without the NBI [National Bureau of Investigation] clearance, it is a hassle because it takes time,” she says.

“They need to go first to the embassy to apply for the application of the NBI clearance. After that they have go to the police station [in the UAE] for the fingerprints. And then they will apply for the special power of attorney so that someone can finish the process in the Philippines. So it is a long process and more expensive if you are doing it from here.”

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

MEYDAN CARD

6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m

7.05pm Handicap (TB) $175,000 (Turf) 1,200m

7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m

8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m

8.50pm Handicap (TB) $135,000 (T) 1,600m

9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m

10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m

10.35pm Handicap (TB) $135,000 (T) 1,600m

The National selections:

6.30pm AF Alwajel

7.05pm Ekhtiyaar

7.40pm First View

8.15pm Benbatl

8.50pm Zakouski

9.25pm: Kimbear

10pm: Chasing Dreams

10.35pm: Good Fortune

DUBAI CARNIVAL RESULTS

6.30pm Handicap US$135,000 (Turf) 2,410m

Winner Dubai Future, Harry Bentley (jockey), Saeed bin Suroor (trainer).

7.05pm UAE 1000 Guineas Listed $250,000 (Dirt) 1,600m

Winner Dubai Love, Patrick Cosgrave, Saeed bin Suroor.

7.40pm Dubai Dash Listed $175,000 (T) 1,000m

Winner: Equilateral, James Doyle, Charles Hills.

8.15pm Al Bastakiya Trial Conditions $100,000 (D) 1.900m

Winner Laser Show, Kevin Stott, Saeed bin Suroor.

8.50pm Al Fahidi Fort Group Two $250,000 (T) 1,400m

Winner Glorious Journey, James Doyle, Charlie Appleby.

9.25pm Handicap $135,000 (D) 2,000m

Winner George Villiers, Tadhg O’Shea, Satish Seemar.

MATCH INFO

Liverpool v Manchester City, Sunday, 8.30pm UAE

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
Fixtures (all in UAE time)

Friday

Everton v Burnley 11pm

Saturday

Bournemouth v Tottenham Hotspur 3.30pm

West Ham United v Southampton 6pm

Wolves v Fulham 6pm

Cardiff City v Crystal Palace 8.30pm

Newcastle United v Liverpool 10.45pm

Sunday

Chelsea v Watford 5pm

Huddersfield v Manchester United 5pm

Arsenal v Brighton 7.30pm

Monday

Manchester City v Leicester City 11pm

 

While you're here
Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Company%C2%A0profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EPyppl%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEstablished%3A%20%3C%2Fstrong%3E2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAntti%20Arponen%20and%20Phil%20Reynolds%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20financial%20services%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20%2418.5%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEmployees%3A%3C%2Fstrong%3E%20150%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20stage%3A%3C%2Fstrong%3E%20series%20A%2C%20closed%20in%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20venture%20capital%20companies%2C%20international%20funds%2C%20family%20offices%2C%20high-net-worth%20individuals%3C%2Fp%3E%0A
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Updated: September 07, 2022, 10:08 PM