• Harry Kane celebrates scoring Tottenham's first goal against Brentford in the Premier League match at Gtech Community Stadium in London on December 26, 2022. AFP
    Harry Kane celebrates scoring Tottenham's first goal against Brentford in the Premier League match at Gtech Community Stadium in London on December 26, 2022. AFP
  • Harry Kane scores Tottenham's first goal against Brentford. AP
    Harry Kane scores Tottenham's first goal against Brentford. AP
  • Brentford goalkeeper David Raya at full stretch as Harry Kane scores for Tottenham. Reuters
    Brentford goalkeeper David Raya at full stretch as Harry Kane scores for Tottenham. Reuters
  • Pierre-Emile Hojbjerg celebrates after scoring Tottenham's second goal against Brentford and Tottenham Hotspur at Gtech Community Stadium in London on December 26, 2022. AFP
    Pierre-Emile Hojbjerg celebrates after scoring Tottenham's second goal against Brentford and Tottenham Hotspur at Gtech Community Stadium in London on December 26, 2022. AFP
  • Pierre-Emile Hojbjerg scores Tottenham's second goal against Brentford. Reuters
    Pierre-Emile Hojbjerg scores Tottenham's second goal against Brentford. Reuters
  • Pierre-Emile Hojbjerg scores Tottenham's second goal. Reuters
    Pierre-Emile Hojbjerg scores Tottenham's second goal. Reuters
  • Harry Kane heads an effort onto the bar during Tottenham's Premier League match at Brentford. Getty
    Harry Kane heads an effort onto the bar during Tottenham's Premier League match at Brentford. Getty
  • Vitaly Janelt scores Brentford's opening goal past Tottenham goalkeeper Fraser Forster. AFP
    Vitaly Janelt scores Brentford's opening goal past Tottenham goalkeeper Fraser Forster. AFP
  • Vitaly Janelt celebrates with his Brentford teammates after scoring against Tottenham. AP
    Vitaly Janelt celebrates with his Brentford teammates after scoring against Tottenham. AP
  • Vitaly Janelt celebrates after scoring for Brentford against Tottenham. AFP
    Vitaly Janelt celebrates after scoring for Brentford against Tottenham. AFP
  • Ivan Toney begins to celebrate after scoring Brentford's second goal against Tottenham. AP
    Ivan Toney begins to celebrate after scoring Brentford's second goal against Tottenham. AP
  • Ivan Toney scores Brentford's second goal against Tottenham. AP
    Ivan Toney scores Brentford's second goal against Tottenham. AP
  • Ivan Toney celebrates after scoring Brentford's second goal against Tottenham. Getty
    Ivan Toney celebrates after scoring Brentford's second goal against Tottenham. Getty
  • Brentford players celebrate with Ivan Toney after his goal earned a 2-0 lead against Tottenham. Reuters
    Brentford players celebrate with Ivan Toney after his goal earned a 2-0 lead against Tottenham. Reuters

Tottenham salvage draw at Brentford as slow-start puzzle remains unsolved


Ian Hawkey
  • English
  • Arabic

The Premier League has resumed after its unprecedented pause, the winter interlude when the game’s most glamorous domestic competition had to bow to the importance of a World Cup.

There is concern the broken-up calendar could mean disrupted momentum. Yet anybody looking for symptoms of changed habits hardly found them in the first top-flight match, Brentford’s hosting of Tottenham Hotspur, of post-Qatar 2022.

Spurs remain the same puzzling enigma, a team whose first-half lack of momentum seems deeply ingrained. Just as they had in each of their four games before the World Cup, they conceded first. Brentford had doubled their lead before Tottenham launched one of their trademark comebacks.

“I’m happy with the reaction, and these players have shown strength and character many times,” said Antonio Conte, the Spurs manager. “But I would like my team to be more stable.”

In the last half hour, Harry Kane and Pierre-Emile Hojbjerg answered earlier goals from Vitaly Janelt and Ivan Toney. Kane also hit the crossbar on this, his return to action following England’s World Cup elimination by France when he missed a penalty that might have taken the quarter-final to extra-time.

After enduring the sort of tame Spurs start Kane is becoming used to, he showed few signs his self-belief is weakened by a high-profile moment of failure in his national jersey.

Tottenham had 11 players in Qatar, and those who last longest at the tournament, Argentina defender Cristian Romero and France captain Hugo Lloris, were absent from Conte’s line-up.

Lloris, a silver medallist at the Lusail stadium at the end of the gripping final eight days earlier, was on the bench, giving Fraser Forster a rare start in goal. An assessment of the readiness of Romero, who joined his celebrating compatriots in South America after their triumph, will be made ahead of Sunday’s fixture against Aston Villa.

Brentford v Tottenham player ratings

  • BRENTFORD PLAYER RATINGS: David Raya – 6. On his 139th Brentford game, the Spaniard was called into action in the second half. He made a number of good saves, but there wasn’t much he could do to stop Spurs’ goals. Getty
    BRENTFORD PLAYER RATINGS: David Raya – 6. On his 139th Brentford game, the Spaniard was called into action in the second half. He made a number of good saves, but there wasn’t much he could do to stop Spurs’ goals. Getty
  • Mathias Jorgensen – 6. The Danish centre-back operated well at the back, blocking Kane’s free-kick and making several good tackles. Getty
    Mathias Jorgensen – 6. The Danish centre-back operated well at the back, blocking Kane’s free-kick and making several good tackles. Getty
  • Ethan Pinnock – 6. The 29-year-old made several commanding headers away from his defensive third, but was lucky after he gave away a chance to Kulusevksi who fumbled the opportunity. AFP
    Ethan Pinnock – 6. The 29-year-old made several commanding headers away from his defensive third, but was lucky after he gave away a chance to Kulusevksi who fumbled the opportunity. AFP
  • Ben Mee – 5. The veteran defender saw Kulusevski’s shot deflect off him, allowing Hojberg to score. He made up for it with some good moments as he cut out a number of chances. Reuters
    Ben Mee – 5. The veteran defender saw Kulusevski’s shot deflect off him, allowing Hojberg to score. He made up for it with some good moments as he cut out a number of chances. Reuters
  • Mads Roerslev – 6. The 23-year-old provided some nice plays down the line, even occasionally with a skilful flick. He played well defensively and stopped several crosses. AFP
    Mads Roerslev – 6. The 23-year-old provided some nice plays down the line, even occasionally with a skilful flick. He played well defensively and stopped several crosses. AFP
  • Mathias Jensen – 6. The midfielder had a mixed game before coming off. He had a good shot, which was deflected allowing for Janelt to score, however his passing wasn’t always accurate. AP
    Mathias Jensen – 6. The midfielder had a mixed game before coming off. He had a good shot, which was deflected allowing for Janelt to score, however his passing wasn’t always accurate. AP
  • Christian Norgaard – 7. Brentford’s captain worked hard in the middle as he made some good tackles to deny Spurs’ on the counter. He also flicked a header to the back post for Toney to score the second goal. Reuters
    Christian Norgaard – 7. Brentford’s captain worked hard in the middle as he made some good tackles to deny Spurs’ on the counter. He also flicked a header to the back post for Toney to score the second goal. Reuters
  • Vitaly Janelt – 7. The German midfielder opened the scoring after a Spurs defensive mistake, and he impressed in the midfield, cutting out several attacking moves from the away side. AFP
    Vitaly Janelt – 7. The German midfielder opened the scoring after a Spurs defensive mistake, and he impressed in the midfield, cutting out several attacking moves from the away side. AFP
  • Rico Henry – 7. Brentford’s quick left-back made several attacking runs as his side looked to score. His pressing ability was effective, and he used his pace to cut out Spurs’ attacks down the wing. AP
    Rico Henry – 7. Brentford’s quick left-back made several attacking runs as his side looked to score. His pressing ability was effective, and he used his pace to cut out Spurs’ attacks down the wing. AP
  • Bryan Mbeumo – 7. The forward played well in the first half, his energy helping to drive his side forward. He whipped in a brilliant cross before the first goal and nearly scored himself but fired over. Reuters
    Bryan Mbeumo – 7. The forward played well in the first half, his energy helping to drive his side forward. He whipped in a brilliant cross before the first goal and nearly scored himself but fired over. Reuters
  • Ivan Toney – 8. Scoring his 11th goal of the season, the striker used his body well to win fouls and keep defenders at bay. He nearly scored several more but either missed the ball or fired over the bar. AP
    Ivan Toney – 8. Scoring his 11th goal of the season, the striker used his body well to win fouls and keep defenders at bay. He nearly scored several more but either missed the ball or fired over the bar. AP
  • SUBS: Saman Ghoddos (Jensen 67') - 6. Replacing Jensen in the second half, his energy hassled Spurs, and he put in a number of tackles. Reuters
    SUBS: Saman Ghoddos (Jensen 67') - 6. Replacing Jensen in the second half, his energy hassled Spurs, and he put in a number of tackles. Reuters
  • Josh Da Silva (Norgaard 82') – N/A. Coming on late in the game, his attacking presence was needed in the middle. Getty
    Josh Da Silva (Norgaard 82') – N/A. Coming on late in the game, his attacking presence was needed in the middle. Getty
  • Yohan Wissa (Mbuemo 82') – N/A. After replacing Mbeumo, he didn’t have many chances but contributed a couple of tackles. PA
    Yohan Wissa (Mbuemo 82') – N/A. After replacing Mbeumo, he didn’t have many chances but contributed a couple of tackles. PA
  • TOTTENHAM PLAYER RATINGS: Fraser Forster – 6. The 34-year-old was unlucky to have conceded first, after a deflection diverted the ball. He still managed to make some good stops, his best to deny Jorgensen from close range. Reuters
    TOTTENHAM PLAYER RATINGS: Fraser Forster – 6. The 34-year-old was unlucky to have conceded first, after a deflection diverted the ball. He still managed to make some good stops, his best to deny Jorgensen from close range. Reuters
  • Japhet Tanganga – 5. Tottenham’s academy graduate had a mixed game, making some good stops to cut out attacks but also prone to giving away too many unnecessary fouls. AFP
    Japhet Tanganga – 5. Tottenham’s academy graduate had a mixed game, making some good stops to cut out attacks but also prone to giving away too many unnecessary fouls. AFP
  • Eric Dier – 5. The Spurs stalwart drove forward to start attacks when he could, but he also miscontrolled the ball in the second half, leading to Brentford’s second goal. AFP
    Eric Dier – 5. The Spurs stalwart drove forward to start attacks when he could, but he also miscontrolled the ball in the second half, leading to Brentford’s second goal. AFP
  • Clement Lenglet – 6. The French defender was caught by a deflection from Jensen’s shot, making it hard for Forster and allowing Brentford to score. However, he did deliver a quality cross which Kane met to score. Getty
    Clement Lenglet – 6. The French defender was caught by a deflection from Jensen’s shot, making it hard for Forster and allowing Brentford to score. However, he did deliver a quality cross which Kane met to score. Getty
  • Matt Doherty – 7. The Irishman had a busy game, having to deal with the energetic Mbeumo along the wing. He made several attacking runs forward, helping Kulusevksi with overlapping plays in the final third. Getty
    Matt Doherty – 7. The Irishman had a busy game, having to deal with the energetic Mbeumo along the wing. He made several attacking runs forward, helping Kulusevksi with overlapping plays in the final third. Getty
  • Yves Bissouma – 6. Acting as the middle man for Spurs, he showed some quick clean passing, especially with Doherty along the right. However, he was sometimes wasteful, and gave away the ball too easily. AFP
    Yves Bissouma – 6. Acting as the middle man for Spurs, he showed some quick clean passing, especially with Doherty along the right. However, he was sometimes wasteful, and gave away the ball too easily. AFP
  • Pierre-Emile Hojbjerg – 6. The 27-year-old had a mixed game. He did the basics well, got some good tackles in, and scored the equaliser, but he also gave away some cheap fouls, allowing Brentford to attack. AP
    Pierre-Emile Hojbjerg – 6. The 27-year-old had a mixed game. He did the basics well, got some good tackles in, and scored the equaliser, but he also gave away some cheap fouls, allowing Brentford to attack. AP
  • Ivan Perisic – 6. Returning from the World Cup semi-final, the Croatian made some good runs and crosses into the area, but this was one of his quieter displays. Reuters
    Ivan Perisic – 6. Returning from the World Cup semi-final, the Croatian made some good runs and crosses into the area, but this was one of his quieter displays. Reuters
  • Dejan Kulusevski –7. Making his 10th league appearance this season, the Swede displayed bursts of talent. His best chance was a good attacking run, darting between two defenders, before he later assisted Hojberg. AFP
    Dejan Kulusevski –7. Making his 10th league appearance this season, the Swede displayed bursts of talent. His best chance was a good attacking run, darting between two defenders, before he later assisted Hojberg. AFP
  • Harry Kane – 8. His best chances came later in the game. He tucked away a brilliant header into the top corner before nearly adding another, although it rebounded off the bar. PA
    Harry Kane – 8. His best chances came later in the game. He tucked away a brilliant header into the top corner before nearly adding another, although it rebounded off the bar. PA
  • Son Heung-min – 7. The South Korean was Spurs’ brightest spark, showcasing his electric darting runs in attack and creating several chances for his side as they looked to equalise. He also used his skill to win several free-kicks. Getty
    Son Heung-min – 7. The South Korean was Spurs’ brightest spark, showcasing his electric darting runs in attack and creating several chances for his side as they looked to equalise. He also used his skill to win several free-kicks. Getty
  • SUBS: Davison Sanchez (Tanganga 67') – 6. Replacing Tanganga, he didn’t have a lot to do as the game changed direction. He did have a thumping volley from far out saved late on though. Getty
    SUBS: Davison Sanchez (Tanganga 67') – 6. Replacing Tanganga, he didn’t have a lot to do as the game changed direction. He did have a thumping volley from far out saved late on though. Getty
  • Ben Davies (Lenglet 90') – N/A. With a minute to go there was nothing Davies could add to the game. PA
    Ben Davies (Lenglet 90') – N/A. With a minute to go there was nothing Davies could add to the game. PA

On the evidence of Tottenham’s first hour of a bright, mild afternoon in west London, Romero’s presence, as soon as possible, will be welcomed. Neither of the Brentford goals painted Spurs in a flattering light.

For the opener, they were stretched apart by the quick thinking of Toney and Bryan Mbeumo, whose cross was met on the volley by Mathias Jensen. The effort struck Clement Lenglet, Forster reacted to parry the deflection. Janelt, following up, steered the loose ball past the Spurs goalkeeper.

Brentford’s second, nine minutes after half-time, will prey on the thoughts of Eric Dier. His workload over the past six weeks as an occasional England substitute has been relatively light. Yet he looked momentarily distracted as he attempted to launch a clearance under no close pressure. Dier miscued, the ball spearing off his shin for a Brentford corner. Christian Norgaard met it at the near post, Toney pouncing to finish.

Tottenham Hotspur manager Antonio Conte praised his players' response to going 2-0 down but called on his team to become "more stable". Reuters
Tottenham Hotspur manager Antonio Conte praised his players' response to going 2-0 down but called on his team to become "more stable". Reuters

Brentford had kept Tottenham largely in check until then, alarmed only by Dejan Kulusevski’s lively work down the Tottenham right flank. Kane had a free-kick bounce off the defensive wall and behind. Son Heung-Min managed a lone threatening run. Ivan Perisic, whose excellence at set-pieces was helping Croatia win the bronze-medal match in Qatar 10 days ago, delivered a corner poorly - a very rare event for him.

But this is Spurs, who under Conte have developed a special knack of underwhelming then responding forcefully to setback. They had trailed 2-0 for just over 10 minutes when Kane halved the deficit by heading in Lenglet’s deep cross.

Kane would head against the frame of Brentford’s goal later in a lively conclusion to the contest. By then Spurs had equalised, Kulusevski the creator, with a skilful run that finished with a cutback to Hojbjerg.

His firm drive keeps Conte’s team in the top four at least until New Year’s Eve and once again tantalises Spurs supporters with the thought that, if they could only start matches as they end them, their ambitions might extend beyond just clinging to a top-four spot.

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
The Sand Castle

Director: Matty Brown

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

Rating: 2.5/5

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Results

5pm: UAE Martyrs Cup (TB) Conditions Dh90,000 2,200m

Winner: Mudaarab, Jim Crowley (jockey), Erwan Charpy (trainer).

5.30pm: Wathba Stallions Cup (PA) Handicap Dh70,000 1,400m

Winner: Jawal Al Reef, Richard Mullen, Hassan Al Hammadi.

6pm: UAE Matyrs Trophy (PA) Maiden Dh80,000 1,600m

Winner: Salima Al Reef, Jesus Rosales, Abdallah Al Hammadi.

6.30pm: Sheikha Fatima bint Mubarak (IFAHR) Apprentice Championship (PA) Prestige Dh100,000 1,600m

Winner: Bainoona, Ricardo Iacopini, Eric Lemartinel.

7pm: Sheikha Fatima bint Mubarak (IFAHR) Ladies World Championship (PA) Prestige Dh125,000 1,600m

Winner: Assyad, Victoria Larsen, Eric Lemartinel.

8pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Group 1 Dh5,000,000 1,600m

Winner: Mashhur Al Khalediah, Jean-Bernard Eyquem, Phillip Collington.

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

Manchester United v Club America

When: Thursday, 9pm Arizona time (Friday UAE, 8am)

Our family matters legal consultant

Name: Dr Hassan Mohsen Elhais

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

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.

If you go

The flights

The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings

The stay

Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.

 

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.”

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

UAE currency: the story behind the money in your pockets
The specs: 2019 Audi A8

Price From Dh390,000

Engine 3.0L V6 turbo

Gearbox Eight-speed automatic

Power 345hp @ 5,000rpm

Torque 500Nm @ 1,370rpm

Fuel economy, combined 7.5L / 100km

Updated: December 26, 2022, 3:39 PM