• Manchester City's Erling Haaland celebrates after scoring in the 2-1 Champions League win against Borussia Dortmund at Etihad Stadium on September 14, 2022. Getty
    Manchester City's Erling Haaland celebrates after scoring in the 2-1 Champions League win against Borussia Dortmund at Etihad Stadium on September 14, 2022. Getty
  • Erling Haaland scores City's second goal. AP
    Erling Haaland scores City's second goal. AP
  • Jude Bellingham celebrates after giving Dortmund the lead at Etihad Stadium. Getty
    Jude Bellingham celebrates after giving Dortmund the lead at Etihad Stadium. Getty
  • Jude Bellingham celebrates his goal. PA
    Jude Bellingham celebrates his goal. PA
  • Dortmund's Jude Bellingham after scoring. Getty
    Dortmund's Jude Bellingham after scoring. Getty
  • Erling Haaland in action against his former club Borussia Dortmund. EPA
    Erling Haaland in action against his former club Borussia Dortmund. EPA
  • Erling Haaland up against Niklas Sule. EPA
    Erling Haaland up against Niklas Sule. EPA
  • Manchester City coach Pep Guardiola and Dortmund's Edin Terzic hug before the start of the match. AP
    Manchester City coach Pep Guardiola and Dortmund's Edin Terzic hug before the start of the match. AP
  • John Stones celebrates after levelling at 1-1. Getty
    John Stones celebrates after levelling at 1-1. Getty
  • Haaland scores City's winner. PA
    Haaland scores City's winner. PA
  • Erling Braut Haaland with Dortmund's Jude Bellingham after the match. Action Images
    Erling Braut Haaland with Dortmund's Jude Bellingham after the match. Action Images

Erling Haaland 'living the dream' at Manchester City


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Erling Haaland says he is “living the dream” after a phenomenal start to life at Manchester City that has seen him blast 13 goals in just nine games.

The Norwegian summer signing volleyed home the winner against former club Borussia Dortmund in the Champions League on Wednesday.

That came on the back to his double at Sevilla in City's opening Group G victory and Haaland also has 10 goals in six Premier League appearances – including hat-tricks in successive games against Crystal Palace and Nottingham Forest.

“I think I have really long legs, that’s why I reached the ball, but it was a really good cross and a really good goal, I have to say,” said the 22-year-old after his goal in the 2-1 win at home to Dortmund. “It’s quite nice. At the end I’m living the dream and I am happy. More to come!”

Haaland kept his celebrations down to a minimum against the Bundesliga club he scored 86 goals in 89 appearances for.

“It was a special match for me, emotional,” said Haaland, who joined City in a £51 million deal. “But for me I had to focus, I had to be ready for the things that I have to do against my former team.

“It is a football game. Of course it was emotional but it was a nice game.”

Man City 2 Dortmund 1: player ratings

  • MANCHESTER CITY PLAYER RATINGS: Ederson 7 – Had little to do apart from a routine save from a curling Ozcan in the first half. The Brazilian’s distribution helped drive his side forward and catch Dortmund on the break. AP
    MANCHESTER CITY PLAYER RATINGS: Ederson 7 – Had little to do apart from a routine save from a curling Ozcan in the first half. The Brazilian’s distribution helped drive his side forward and catch Dortmund on the break. AP
  • Manuel Akanji 6 – Another solid performance for the new signing, against his former side, although he did lose sight of Bellingham in the build-up to the opening goal. AP
    Manuel Akanji 6 – Another solid performance for the new signing, against his former side, although he did lose sight of Bellingham in the build-up to the opening goal. AP
  • Nathan Ake 7 – A faultless display at the back by the Dutchman. AFP
    Nathan Ake 7 – A faultless display at the back by the Dutchman. AFP
  • John Stones 8 - Popped up in some dangerous areas outside the opposition box, and his strike from range beat Meyer to equalise with City’s first shot on target. EPA
    John Stones 8 - Popped up in some dangerous areas outside the opposition box, and his strike from range beat Meyer to equalise with City’s first shot on target. EPA
  • Joao Cancelo 8 – Produced some quality deliveries into the box, including an outstanding assist with the outside of his foot for the second goal. PA
    Joao Cancelo 8 – Produced some quality deliveries into the box, including an outstanding assist with the outside of his foot for the second goal. PA
  • Rodri 5 – Overran by Bellingham in the middle of the park after the break and picked up a card after clattering into the teenager. Reuters
    Rodri 5 – Overran by Bellingham in the middle of the park after the break and picked up a card after clattering into the teenager. Reuters
  • Kevin De Bruyne 7 – The Belgian was full of running and put in a serious shift for his side. Produced a superb ball to find Haaland after 66 minutes, but the Norwegian went wide from a tight angle. Getty
    Kevin De Bruyne 7 – The Belgian was full of running and put in a serious shift for his side. Produced a superb ball to find Haaland after 66 minutes, but the Norwegian went wide from a tight angle. Getty
  • Ilkay Gundogan 6 – Worked hard in midfield but lacked the required creative quality in the final third and was replaced by Silva. PA
    Ilkay Gundogan 6 – Worked hard in midfield but lacked the required creative quality in the final third and was replaced by Silva. PA
  • Riyad Mahrez 5 – The winger looked off the pace and could not make an impact on the game before being replaced by Alvarez after 58 minutes. Reuters
    Riyad Mahrez 5 – The winger looked off the pace and could not make an impact on the game before being replaced by Alvarez after 58 minutes. Reuters
  • Jack Grealish 5 – Often wasteful in a disappointing performance. Could not make the most of the space out wide as his movement was too predictable, and every time the Englishman cut inside, the attempted shot was blocked. Substituted for Foden just before the hour mark. EPA
    Jack Grealish 5 – Often wasteful in a disappointing performance. Could not make the most of the space out wide as his movement was too predictable, and every time the Englishman cut inside, the attempted shot was blocked. Substituted for Foden just before the hour mark. EPA
  • Erling Haaland 8 – Can be faulted alongside Akanji for losing Bellingham for the opening goal. The in-form striker hit the outside of the post at a tight angle with his first sight of goal. But on 84 minutes, the Norwegian produced a stunning acrobatic finish to complete the comeback against his former club. AP
    Erling Haaland 8 – Can be faulted alongside Akanji for losing Bellingham for the opening goal. The in-form striker hit the outside of the post at a tight angle with his first sight of goal. But on 84 minutes, the Norwegian produced a stunning acrobatic finish to complete the comeback against his former club. AP
  • SUBS: Julian Alvarez (Mahrez 58’) 6 – A lively cameo and tried to make things happen after coming on for Mahrez. EPA
    SUBS: Julian Alvarez (Mahrez 58’) 6 – A lively cameo and tried to make things happen after coming on for Mahrez. EPA
  • Bernardo Silva (Gundogan 58’) 7 – A positive addition in the second half and added much-needed creativity after replacing Gundogan. Getty
    Bernardo Silva (Gundogan 58’) 7 – A positive addition in the second half and added much-needed creativity after replacing Gundogan. Getty
  • Phil Foden (Grealish, 58) 7 – Wasted no time attacking the Dortmund box after his introduction. Provided a great ball to Haaland after 72 minutes, but Hummels intervened to deny the Englishman an assist. EPA
    Phil Foden (Grealish, 58) 7 – Wasted no time attacking the Dortmund box after his introduction. Provided a great ball to Haaland after 72 minutes, but Hummels intervened to deny the Englishman an assist. EPA
  • Kalvin Phillips (Haaland 90’) – N/R. Thrown on for the last few minutes as City saw out the game. Getty
    Kalvin Phillips (Haaland 90’) – N/R. Thrown on for the last few minutes as City saw out the game. Getty
  • BORUSSIA DORTMUND PLAYER RATINGS: Alexander Meyer 4 – Made a mess of City’s first shot on target, as he appeared to pull away from Stones’ long-range effort. The goalkeeper was then beaten at his near post by Haaland for the second goal. Reuters
    BORUSSIA DORTMUND PLAYER RATINGS: Alexander Meyer 4 – Made a mess of City’s first shot on target, as he appeared to pull away from Stones’ long-range effort. The goalkeeper was then beaten at his near post by Haaland for the second goal. Reuters
  • Raphael Guerreiro 6 – Stood up well against Mahrez in the first half, but the full-back struggled to get forward. Getty
    Raphael Guerreiro 6 – Stood up well against Mahrez in the first half, but the full-back struggled to get forward. Getty
  • Mats Hummels 7 – Strong defensive display and made a crucial intervention to deny Haaland a tap-in after 72 minutes. PA
    Mats Hummels 7 – Strong defensive display and made a crucial intervention to deny Haaland a tap-in after 72 minutes. PA
  • Niklas Sule 8 – A dogged performance at the back, and the German managed to keep Haaland quiet until the closing 10 minutes. Getty
    Niklas Sule 8 – A dogged performance at the back, and the German managed to keep Haaland quiet until the closing 10 minutes. Getty
  • Thomas Meunier 5 – Looked uncomfortable in the final half an hour following the introduction of a direct and energetic Foden. Getty
    Thomas Meunier 5 – Looked uncomfortable in the final half an hour following the introduction of a direct and energetic Foden. Getty
  • Salih Ozcan 7– Had a good game midfield and provided the best chance of the first half, as his curling shot was matched by Ederson after 18 minutes. AP
    Salih Ozcan 7– Had a good game midfield and provided the best chance of the first half, as his curling shot was matched by Ederson after 18 minutes. AP
  • Emre Can 6 – Worked hard in the middle of the park. AP
    Emre Can 6 – Worked hard in the middle of the park. AP
  • Jude Bellingham 8 – A standout performer, providing several line-breaking passes before scoring the opening goal of the match. The 19-year-old was alert to Reus’ cross and nodded the ball past Ederson from close-range. AP
    Jude Bellingham 8 – A standout performer, providing several line-breaking passes before scoring the opening goal of the match. The 19-year-old was alert to Reus’ cross and nodded the ball past Ederson from close-range. AP
  • Marco Reus 8 – Looked dangerous on the counterattack and could have scored after the break. The German beat Akanji emphatically but could not wrap the ball into Ederson’s net from a difficult angle. Provided the assist for the first goal. EPA
    Marco Reus 8 – Looked dangerous on the counterattack and could have scored after the break. The German beat Akanji emphatically but could not wrap the ball into Ederson’s net from a difficult angle. Provided the assist for the first goal. EPA
  • Anthony Modeste 5 – An uneventful performance and the Frenchman was replaced by Schlotterbeck after 78 minutes. Getty
    Anthony Modeste 5 – An uneventful performance and the Frenchman was replaced by Schlotterbeck after 78 minutes. Getty
  • Giovanni Reyna 5 – Plenty of energy in the first half but struggled to impact the game and was replaced by Malen for the final 30 minutes. AFP
    Giovanni Reyna 5 – Plenty of energy in the first half but struggled to impact the game and was replaced by Malen for the final 30 minutes. AFP
  • SUBS: Donyell Malen (Reyna 61’) 6 – Dealt well in his defensive duties after coming on for Reyna just after an hour had been played. Getty
    SUBS: Donyell Malen (Reyna 61’) 6 – Dealt well in his defensive duties after coming on for Reyna just after an hour had been played. Getty
  • Nico Schlotterbeck (Modeste, 78) – N/A. Replaced the ineffective Modeste but didn’t have much of an impact himself. Reuters
    Nico Schlotterbeck (Modeste, 78) – N/A. Replaced the ineffective Modeste but didn’t have much of an impact himself. Reuters
  • Youssoufa Moukoko (Ozcan 88’) – N/A. The exciting youngster and little time to impact the game. AP
    Youssoufa Moukoko (Ozcan 88’) – N/A. The exciting youngster and little time to impact the game. AP
  • Karim Adeyemi (Reus 88’) – N/A. PA
    Karim Adeyemi (Reus 88’) – N/A. PA

Defender Manuel Akanji, who followed Haaland from Dortmund to Manchester at the end of last month in a £17m switch, also expects the goals to keep on flowing.

The Switzerland international said: “I’m not surprised any more what he can do. I think he can score any type of goal.

“What a cross from Joao [Cancelo] and, obviously, he is there where he needs to be and it was a fantastic goal.

“I think he can keep going like this. He just needs to work hard, keep his head down and work every day.”

City are back in Premier League action on Saturday when they take on Wolves at Molineux. Pep Guardiola's side are second in the table, one point behind leaders Arsenal.

The specs

Engine: 3.5-litre V6

Power: 272hp at 6,400rpm

Torque: 331Nm from 5,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.7L/100km

On sale: now

Price: Dh149,000

 

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20OneOrder%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20March%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Tamer%20Amer%20and%20Karim%20Maurice%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Cairo%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%20%3C%2Fstrong%3E82%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Series%20A%3C%2Fp%3E%0A
Tree of Hell

Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla

Director: Raed Zeno

Rating: 4/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Yemen's Bahais and the charges they often face

The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.

The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran. 

Today, some 2,000 Baha'is reside in Yemen, according to Insaf. 

"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said. 

Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer. 

The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy. 

 

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

Key changes

Commission caps

For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:

• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term). 

• On the protection component, there is a cap  of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).

• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated. 

• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.

• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.

Disclosure

Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.

“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”

Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.

Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.

“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.

Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.

Sonchiriya

Director: Abhishek Chaubey

Producer: RSVP Movies, Azure Entertainment

Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey

Rating: 3/5

Maestro
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EBradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EBradley%20Cooper%2C%20Carey%20Mulligan%2C%20Maya%20Hawke%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
How it works

Each player begins with one of the great empires of history, from Julius Caesar's Rome to Ramses of Egypt, spread over Europe and the Middle East.

Round by round, the player expands their empire. The more land they have, the more money they can take from their coffers for each go.

As unruled land and soldiers are acquired, players must feed them. When a player comes up against land held by another army, they can choose to battle for supremacy.

A dice-based battle system is used and players can get the edge on their enemy with by deploying a renowned hero on the battlefield.

Players that lose battles and land will find their coffers dwindle and troops go hungry. The end goal? Global domination of course.

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Updated: September 15, 2022, 1:02 PM