• Chelsea's Reece James, Thiago Silva, Cesar Azpilicueta, Pierre-Emerick Aubameyang, Kai Havertz and Jorginho during a training at Cobham on the eve of their Champions League game against AC Milan. PA
    Chelsea's Reece James, Thiago Silva, Cesar Azpilicueta, Pierre-Emerick Aubameyang, Kai Havertz and Jorginho during a training at Cobham on the eve of their Champions League game against AC Milan. PA
  • Chelsea's Mason Mount and Thiago Silva control the ball during training on October 10, 2022. AFP
    Chelsea's Mason Mount and Thiago Silva control the ball during training on October 10, 2022. AFP
  • Chelsea defenders Trevoh Chalobah and Reece James during training. AFP
    Chelsea defenders Trevoh Chalobah and Reece James during training. AFP
  • Chelsea goalkeeper Edouard Mendy makes a save at training. AFP
    Chelsea goalkeeper Edouard Mendy makes a save at training. AFP
  • Chelsea's Mason Mount arrives at training. AFP
    Chelsea's Mason Mount arrives at training. AFP
  • Chelsea defender Thiago Silva during training. PA
    Chelsea defender Thiago Silva during training. PA
  • Chelsea's Jorginho and Thiago Silva. PA
    Chelsea's Jorginho and Thiago Silva. PA
  • Chelsea full-back Reece James arrives at training. AFP
    Chelsea full-back Reece James arrives at training. AFP
  • Chelsea manager Graham Potter, centre, with coaches Salot Grau, left, and Billy Reid. PA
    Chelsea manager Graham Potter, centre, with coaches Salot Grau, left, and Billy Reid. PA
  • Chelsea's Conor Gallagher, Ruben Loftus-Cheek and Raheem Sterling arrive at training. PA
    Chelsea's Conor Gallagher, Ruben Loftus-Cheek and Raheem Sterling arrive at training. PA
  • Chelsea's English midfielder Raheem Sterling arrives to attend a team training session at Chelsea's Cobham training facility in Stoke D'Abernon, southwest of London on October 10, 2022, on the eve of their UEFA Champions League group E football match against AC Milan. (Photo by ADRIAN DENNIS / AFP)
    Chelsea's English midfielder Raheem Sterling arrives to attend a team training session at Chelsea's Cobham training facility in Stoke D'Abernon, southwest of London on October 10, 2022, on the eve of their UEFA Champions League group E football match against AC Milan. (Photo by ADRIAN DENNIS / AFP)
  • Chelsea defender Thiago Silva during training on the eve of their Champions League match against AC Milan. AFP
    Chelsea defender Thiago Silva during training on the eve of their Champions League match against AC Milan. AFP
  • Chelsea's players training at Cobham. AFP
    Chelsea's players training at Cobham. AFP
  • Chelsea defender Kalidou Koulibaly. AFP
    Chelsea defender Kalidou Koulibaly. AFP
  • Left to right: Chelsea's Thiago Silva, Marc Cucurella, Kai Havertz, Mateo Kovacic, Pierre-Emerick Aubameyang, Jorginho and Christian Pulisic. AFP
    Left to right: Chelsea's Thiago Silva, Marc Cucurella, Kai Havertz, Mateo Kovacic, Pierre-Emerick Aubameyang, Jorginho and Christian Pulisic. AFP
  • Chelsea manager Graham Potter arrives at training. PA
    Chelsea manager Graham Potter arrives at training. PA
  • Chelsea's players during training. AFP
    Chelsea's players during training. AFP
  • Chelsea striker Pierre-Emerick Aubameyang arrives at training. AFP
    Chelsea striker Pierre-Emerick Aubameyang arrives at training. AFP

Sterling and Aubameyang train with Chelsea ahead of AC Milan clash - in pictures


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Chelsea manager Graham Potter will be hoping to make it four wins on the spin as his team face AC Milan at the San Siro on Tuesday.

On Saturday, the Blues swept aside Wolves 3-0 at Stamford Bridge to make it two Premier League wins in a row after the previous week's win against Crystal Palace.

Sandwiched between those results was the Champions League victory at home to Milan, when the injury hit Serie A champions were beaten with ease thanks to goals from Wesley Fofana, Pierre-Emerick Aubameyang and Reece James. An injury to summer signing Fofana was the only downside to what had been an impressive night's work for Potter's side.

That win left Group E nicely poised with FC Red Bull Salzburg top, one point ahead of Chelsea and AC Milan – with the London club second on goal difference – who are themselves a point clear of Dinamo Zagreb.

Milan, meanwhile, bounced back from their defeat at Stamford Bridge by beating Juventus 2-0 to move level on points with Serie A leaders Napoli. Former Chelsea defender Fikayo Tomori and Brahim Diaz earned Stefano Pioli's side a deserved victory.

And centre-back Tomori says the Rossoneri are determined to set the record straight against Chelsea at the San Siro.

“As a matter of fact I was very angry after the game against Chelsea, so that was my feeling,” said Tomori.

“Of course I was happy and it was very good for me to score the goal [against Juve], but my feeling was still very angry after that performance, and it had to be cancelled out completely.

“Now we have another chance a week after in front of our fans to put that game against Chelsea to bed and hopefully put in a good performance and get a result.”

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MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

Race 3

Produced: Salman Khan Films and Tips Films
Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars

Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Company profile

Company name: Dharma

Date started: 2018

Founders: Charaf El Mansouri, Nisma Benani, Leah Howe

Based: Abu Dhabi

Sector: TravelTech

Funding stage: Pre-series A 

Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs

The years Ramadan fell in May

1987

1954

1921

1888

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Results

2.30pm: Expo 2020 Dubai – Conditions (PA) Dh80,000 (Dirt) 1,600m; Winner: Barakka, Ray Dawson (jockey), Ahmad bin Harmash (trainer)

3.05pm: Now Or Never – Maiden (TB) Dh82,500 (Turf) 1,600m; Winner: One Idea, Andrea Atzeni, Doug Watson

3.40pm: This Is Our Time – Handicap (TB) Dh82,500 (D) 1,600m; Winner: Perfect Balance, Tadhg O’Shea, Bhupat Seemar

4.15pm: Visit Expo 2020 – Handicap (TB) Dh87,500 (T) 1,600m; Winner: Kaheall, Richard Mullen, Salem bin Ghadayer

4.50pm: The World In One Place – Handicap (TB) Dh95,000 (T) 1.900m; Winner: Castlebar, Adrie de Vries, Helal Al Alawi

5.25pm: Vision – Handicap (TB) Dh95,000 (D) 1,200m; Winner: Shanty Star, Richard Mullen, Rashed Bouresly

6pm: Al Wasl Plaza – Handicap (TB) Dh95,000 (T) 1,200m; Winner: Jadwal, Dane O’Neill, Doug Watson

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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

La Mer lowdown

La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
 

RACE CARD

6.30pm: Madjani Stakes Group 2 (PA) Dh97,500 (Dirt) 1,900m
7.05pm: Maiden (TB) Dh82,500 (D) 1,400m
7.40pm: Maiden (TB) Dh82,500 (D) 1,600m
8.15pm: Handicap (TB) Dh87,500 (D) 2,200m
8.50pm: Dubai Creek Mile Listed (TB) Dh132,500 (D) 1,600m
9.25pm: Conditions (TB) Dh120,000 (D) 1,900m
10pm: Handicap (TB) Dh92,500 (D) 1,400m

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

Updated: October 11, 2022, 2:44 AM