• CHAMPIONS LEAGUE TEAM OF THE WEEK (4-3-3): GK Allan McGregor (Rangers). His team were largely outclassed at Liverpool but, without 40-year-old McGregor’s heroics, a 2-0 scoreline - both goals from well-struck dead balls - might have been five or six. His catalogue of saves included a brilliant denial of a Diogo Jota effort. PA
    CHAMPIONS LEAGUE TEAM OF THE WEEK (4-3-3): GK Allan McGregor (Rangers). His team were largely outclassed at Liverpool but, without 40-year-old McGregor’s heroics, a 2-0 scoreline - both goals from well-struck dead balls - might have been five or six. His catalogue of saves included a brilliant denial of a Diogo Jota effort. PA
  • RB Reece James (Chelsea). Had some taxing moments against Rafael Leao in the emphatic win against AC Milan, but his drive and eye for opportunity soon came into its own. A James cross provided the second goal; a James rocket put the full-back on the scoresheet in the 3-0 win.
    RB Reece James (Chelsea). Had some taxing moments against Rafael Leao in the emphatic win against AC Milan, but his drive and eye for opportunity soon came into its own. A James cross provided the second goal; a James rocket put the full-back on the scoresheet in the 3-0 win.
  • CB Antonio Silva (Benfica). The 18-year-old faced up to Neymar, Lionel Messi and Kylian Mbappe in what was only the eighth match of his senior career. The coveted centre-back passed the test with flying colours, with a mature, confident performance in the 1-1 draw with PSG. AFP
    CB Antonio Silva (Benfica). The 18-year-old faced up to Neymar, Lionel Messi and Kylian Mbappe in what was only the eighth match of his senior career. The coveted centre-back passed the test with flying colours, with a mature, confident performance in the 1-1 draw with PSG. AFP
  • CB Makoto Hasebe (Eintracht Frankfurt). The Japanese veteran used all his positional guile to tame a formidable Tottenham Hotspur front three, was strong in the air, and showed an athleticism that belied his age: Hasebe will be 39 in January and can count the goalless draw with Spurs as proof of his endurance. AFP
    CB Makoto Hasebe (Eintracht Frankfurt). The Japanese veteran used all his positional guile to tame a formidable Tottenham Hotspur front three, was strong in the air, and showed an athleticism that belied his age: Hasebe will be 39 in January and can count the goalless draw with Spurs as proof of his endurance. AFP
  • LB Raphael Guerreiro (Borussia Dortmund). A show-stealer of an opening goal put Dortmund on the front foot at Sevilla, and in a game - a 4-1 win for the German club - of energy but not always the highest individual quality, the Portuguese full-back provided some moments of class. AFP
    LB Raphael Guerreiro (Borussia Dortmund). A show-stealer of an opening goal put Dortmund on the front foot at Sevilla, and in a game - a 4-1 win for the German club - of energy but not always the highest individual quality, the Portuguese full-back provided some moments of class. AFP
  • RM Hakan Calhanoglu (Inter Milan). Taking up a deeper than usual position against Barcelona, Calhanoglu showed that, however far from goal, he’s still a threat. Had tested Marc-Andre ter Stegen from huge distance before another long shot, precisely struck, gave Inter a crucial 1-0 win. AFP
    RM Hakan Calhanoglu (Inter Milan). Taking up a deeper than usual position against Barcelona, Calhanoglu showed that, however far from goal, he’s still a threat. Had tested Marc-Andre ter Stegen from huge distance before another long shot, precisely struck, gave Inter a crucial 1-0 win. AFP
  • CM Andre-Franck Zambo Anguissa (Napoli). Another commanding, textbook midfield display from the Cameroon international. His two assists in the 6-1 victory at Ajax took him to three in three games in the Champions League. One of the stars of Napoli’s dazzling 2022-23 so far. AFP
    CM Andre-Franck Zambo Anguissa (Napoli). Another commanding, textbook midfield display from the Cameroon international. His two assists in the 6-1 victory at Ajax took him to three in three games in the Champions League. One of the stars of Napoli’s dazzling 2022-23 so far. AFP
  • LM Angel Di Maria (Juventus). Where would Juve be in the Champions League without Di Maria? They gained their first European points of a sluggish campaign thanks mostly to the Argentinian’s passes, Di Maria providing the coherent vision for an anxious team in the 3-1 win over Maccabi Haifa. Getty
    LM Angel Di Maria (Juventus). Where would Juve be in the Champions League without Di Maria? They gained their first European points of a sluggish campaign thanks mostly to the Argentinian’s passes, Di Maria providing the coherent vision for an anxious team in the 3-1 win over Maccabi Haifa. Getty
  • RW Ferran Jutgla (Bruges). The upstart Belgian club are the revelation of the competition. Their sturdy Spanish striker, signed from Barcelona, is making quite a name for himself. His second goal in the Champions League season, and his second assist, made it three wins out of three against Atletico Madrid. AFP
    RW Ferran Jutgla (Bruges). The upstart Belgian club are the revelation of the competition. Their sturdy Spanish striker, signed from Barcelona, is making quite a name for himself. His second goal in the Champions League season, and his second assist, made it three wins out of three against Atletico Madrid. AFP
  • CF Erling Haaland (Man City). Two ways of stopping Erling Haaland scoring hat-tricks in every outing at the Etihad? Score an own goal before the ball reaches him. Or take him off at half-time. In his 45 minutes against Copenhagen, Haaland scored twice and would likely have had a third had David Khocholava not turned the ball past his own keeper. PA
    CF Erling Haaland (Man City). Two ways of stopping Erling Haaland scoring hat-tricks in every outing at the Etihad? Score an own goal before the ball reaches him. Or take him off at half-time. In his 45 minutes against Copenhagen, Haaland scored twice and would likely have had a third had David Khocholava not turned the ball past his own keeper. PA
  • LW Kvicha Kvaratshkelia (Napoli). An elegantly taken goal decorated a dazzling night against Ajax for the in-form young Georgian winger. He had provided the cross for the second goal of the rout before scoring the fifth - his eighth for club and country in a breakout season for the 21-year-old. Reuters
    LW Kvicha Kvaratshkelia (Napoli). An elegantly taken goal decorated a dazzling night against Ajax for the in-form young Georgian winger. He had provided the cross for the second goal of the rout before scoring the fifth - his eighth for club and country in a breakout season for the 21-year-old. Reuters

Sport

Football

Haaland fires for Man City, James inspires Chelsea: Champions League team of the week

Several standout performances from the third round of the group stage

Ian Hawkey
Ian Hawkey

October 06, 2022

  • English
  • Arabic

The third round of the 2022/23 Champions League group stage took place this week and it was packed largely with goals.

None more so than in Group A on Tuesday, where high-flying Napoli crushed Ajax 6-1 in Amsterdam to extend their perfect start to the campaign. Liverpool could have racked up a similar score were it not for the heroics of Rangers goalkeeper Allan McGregor at Anfield, but the Premier League side still ran out comfortable 2-0 winners.

Group B featured a pair of 2-0 wins for the home teams, with Club Brugge continuing their superb form by defeating Atletico Madrid to sit top of the table, while Porto beat Bayer Leverkusen to move into second, level on points with the other two sides chasing the Belgian club.

Bayern Munich also made in three wins from three with a comprehensive 5-0 victory over Viktoria Plzen, but Barcelona face a fight to advance from Group C after a 1-0 defeat at Inter Milan.

It's all to play for at the halfway stage in Group D after bottom side Marseille earned their first win in fine style, defeating leaders Sporting 4-1 in France, while Eintracht Frankfurt and Tottenham played out a goalless draw.

In Group E, Chelsea surged into second after collecting their first win of the campaign with an impressive 3-0 victory over AC Milan at Stamford Bridge. The Blues sit one point behind RB Salzburg after their 1-0 win against Dinamo Zagreb.

Group F went as expected this week, with champions Real Madrid moving on to nine points by edging past Shakhtar Donetsk 2-1 at the Santiago Bernabeu, while RB Leipzig closed the gap on Shakhtar to one point with a 3-1 win against Celtic.

There were 10 goals in total in Group G as Manchester City continued their free-scoring ways by dominating FC Copenhagen 5-0, and Borussia Dortmund claimed a 4-1 win at Sevilla to solidify second place.

Benfica and Paris Saint-Germain claimed a point each from their 1-1 draw in Group H and remain level on seven points, while Juventus are off the mark with a 3-1 win over Maccabi Haifa.

Reflecting on the individual performances from the third round, Ian Hawkey has selected his Champions League team of the week in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

More on Quran memorisation:
Hurricanes 31-31 Lions

Wellington Hurricanes: 
Tries: Gibbins, Laumape, Goosen, Fifita tries, Barrett
Conversions: Barrett (4)
Penalties: Barrett

British & Irish Lions:
Tries: Seymour (2), North
Conversions: Biggar (2)
Penalties: Biggar (4)

TOUCH RULES

Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.

Teams can make as many substitutions as they want during the 40 minute matches.

Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.

A touch is any contact between the player with the ball and a defender, and must be with minimum force.

After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.

At the roll-ball, the defenders have to retreat a minimum of five metres.

A touchdown is scored when an attacking player places the ball on or over the score-line.

What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

While you're here
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

How to join and use Abu Dhabi’s public libraries

• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.

• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.

• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.

• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.

• For more information visit the library network's website.

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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Towering concerns
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Carzaty%2C%20now%20Kavak%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3ECarzaty%20launched%20in%202018%2C%20Kavak%20in%20the%20GCC%20launched%20in%202022%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20140%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Automotive%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ECarzaty%20raised%20%246m%20in%20equity%20and%20%244m%20in%20debt%3B%20Kavak%20plans%20%24130m%20investment%20in%20the%20GCC%3C%2Fp%3E%0A
What is a black hole?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

Towering concerns
Updated: October 06, 2022, 5:03 AM
Champions LeagueManchester CityChelseaBorussia Dortmund