• Erling Haaland (C) of Manchester City celebrates with teammates after scoring the 3-0 lead during the English Premier League soccer match between Leeds United and Manchester City in Leeds, Britain, 28 December 2022. EPA/Adam Vaughan EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images, no video emulation. No use in betting, games or single club / league / player publications
    Erling Haaland (C) of Manchester City celebrates with teammates after scoring the 3-0 lead during the English Premier League soccer match between Leeds United and Manchester City in Leeds, Britain, 28 December 2022. EPA/Adam Vaughan EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images, no video emulation. No use in betting, games or single club / league / player publications
  • Erling Haaland celebrates scoring City's third goal. Action Images
    Erling Haaland celebrates scoring City's third goal. Action Images
  • Pascal Struijk (second left) scores for Leeds. PA
    Pascal Struijk (second left) scores for Leeds. PA
  • Pascal Struijk celebrates scoring. Reuters
    Pascal Struijk celebrates scoring. Reuters
  • Manchester City's Norwegian striker Erling Haaland (R) celebrates scoring his team's second goal with Manchester City's Belgian midfielder Kevin De Bruyne (C) and Manchester City's English midfielder Jack Grealish (L) during the English Premier League football match between Leeds United and Manchester City at Elland Road in Leeds, northern England on December 28, 2022. (Photo by Oli SCARFF / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
    Manchester City's Norwegian striker Erling Haaland (R) celebrates scoring his team's second goal with Manchester City's Belgian midfielder Kevin De Bruyne (C) and Manchester City's English midfielder Jack Grealish (L) during the English Premier League football match between Leeds United and Manchester City at Elland Road in Leeds, northern England on December 28, 2022. (Photo by Oli SCARFF / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
  • Erling Haaland celebrates scoring City's second goal with Kevin De Bruyne. AFP
    Erling Haaland celebrates scoring City's second goal with Kevin De Bruyne. AFP
  • City's Rodri celebrates scoring their first goal with Kevin De Bruyne and Manuel Akanji. Reuters
    City's Rodri celebrates scoring their first goal with Kevin De Bruyne and Manuel Akanji. Reuters
  • Manchester City's Erling Haaland in action. EPA
    Manchester City's Erling Haaland in action. EPA
  • Leeds manager Jesse Marsch shouts instructions. Getty
    Leeds manager Jesse Marsch shouts instructions. Getty
  • Manchester City manager Pep Guardiola on the touchline. Reuters
    Manchester City manager Pep Guardiola on the touchline. Reuters
  • Leeds' Rasmus Kristensen battles for possession with Jack Grealish of Manchester City. Getty
    Leeds' Rasmus Kristensen battles for possession with Jack Grealish of Manchester City. Getty
  • Jack Grealish tussles with Rasmus Kristensen. Reuters
    Jack Grealish tussles with Rasmus Kristensen. Reuters

Pep Guardiola: Haaland 'numbers unbelievable' but still not back to his best


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Manchester City manager Pep Guardiola insisted Erling Haaland is not yet back to his "absolute best" after the Norwegian striker continued his remarkable debut Premier League season with two more goals in Wednesday's 3-1 win at Leeds United.

Haaland, 23, has been in sensational form since joining City from Borussia Dortmund in the summer and took his Premier League goal tally to 20 from just 15 appearances with his double at Elland Road, becoming the fastest player to reach the milestone. He has scored 26 goals in 20 games across all competitions.

Despite his unstoppable form, Guardiola is convinced Haaland still has another level to find as he continues to recover from an injury sustained in a Champions League game against former club Dortmund at the end of October.

Having missed the World Cup due to Norway's failure to qualify, Haaland spent the past few weeks resting and recovering, and was part of the City squad who enjoyed a training camp in Abu Dhabi.

“I still think he's still not back to his best, that was at the beginning of the season I would say but then the injury he had in Dortmund,” Guardiola said in his post-match press conference.

“When he started to train in Abu Dhabi he could not train every single day, maybe the last one. To move this huge body is not easy for him. But as much as he can play, with minutes he will be better. I have the feeling he is not at his best. It’s a question of time after the injury.

“But I had the feeling that he is always an incredible threat for the opponent. The numbers are unbelievable. I had the feeling he’s not coming here just for the numbers - we want to win it. Still we are far away from the team that has been exceptional so far.

“There are 70 points to play for and we have to have an incredible run, to win and win to be close to the top of the league.”

Leeds v Man City player ratings

  • LEEDS UNITED RATINGS: Illan Meslier 8 – Made some crucial interceptions and read the game well despite conceding three from close range. AP
    LEEDS UNITED RATINGS: Illan Meslier 8 – Made some crucial interceptions and read the game well despite conceding three from close range. AP
  • Rasmus Kristensen 5 – Never really looked comfortable against the movement of the City forward line, and he was dragged out of position too easily before being substituted after 67 minutes. Getty
    Rasmus Kristensen 5 – Never really looked comfortable against the movement of the City forward line, and he was dragged out of position too easily before being substituted after 67 minutes. Getty
  • Robin Koch 5 – An average display from the defender. Beaten to the ball by Grealish in the lead-up to Haaland’s second goal. Getty
    Robin Koch 5 – An average display from the defender. Beaten to the ball by Grealish in the lead-up to Haaland’s second goal. Getty
  • Liam Cooper 5 – The captain looked completely unsettled, and a poor pass to Koch gave Grealish an open run into the penalty area to set up Haaland for a second. Reuters
    Liam Cooper 5 – The captain looked completely unsettled, and a poor pass to Koch gave Grealish an open run into the penalty area to set up Haaland for a second. Reuters
  • Pascal Struijk 7 – Lost Foden and headed home from the corner to provide a consolation goal in the 73rd minute. Reuters
    Pascal Struijk 7 – Lost Foden and headed home from the corner to provide a consolation goal in the 73rd minute. Reuters
  • Sam Greenwood 7 – Had some nice touches and produced a superb delivery from the corner to assist Struijk’s header. Getty
    Sam Greenwood 7 – Had some nice touches and produced a superb delivery from the corner to assist Struijk’s header. Getty
  • Marc Roca 5 – Showed plenty of endeavour in the midfield but gave the ball away too often. AP
    Marc Roca 5 – Showed plenty of endeavour in the midfield but gave the ball away too often. AP
  • Adam Forshaw 6 – Looked good on the ball in his return to the starting eleven. Impact faded in the second half and he was substituted after 67 minutes. AP
    Adam Forshaw 6 – Looked good on the ball in his return to the starting eleven. Impact faded in the second half and he was substituted after 67 minutes. AP
  • Rodrigo Moreno 4 – Completely ineffective and had little impact on the game before he was replaced by Gelhardt after 72 minutes. Getty
    Rodrigo Moreno 4 – Completely ineffective and had little impact on the game before he was replaced by Gelhardt after 72 minutes. Getty
  • Brenden Aaronson 6 – Exuded quality and confidence on the ball, but he was lacking the final precision in his delivery. Replaced for the final seven minutes. AFP
    Brenden Aaronson 6 – Exuded quality and confidence on the ball, but he was lacking the final precision in his delivery. Replaced for the final seven minutes. AFP
  • Wilfried Gnonto 7 – Showed glimpses of his pace and worked hard for the team throughout. Reuters
    Wilfried Gnonto 7 – Showed glimpses of his pace and worked hard for the team throughout. Reuters
  • SUBS: Luke Ayling (Kristensen 65’) 5 – Brought on to shore up defence, and he was involved in plenty of the action after his introduction. PA
    SUBS: Luke Ayling (Kristensen 65’) 5 – Brought on to shore up defence, and he was involved in plenty of the action after his introduction. PA
  • Mateusz Klich (Forshaw 66’) 4 – Little contribution apart from a card for fouling Grealish. AFP
    Mateusz Klich (Forshaw 66’) 4 – Little contribution apart from a card for fouling Grealish. AFP
  • Joe Gelhardt (Rodrigo 72’) 7 – A bright cameo. Had a chance to make it 3-2 after getting ahead of Akanji, but he poked it wide of Ederson’s goal. Reuters
    Joe Gelhardt (Rodrigo 72’) 7 – A bright cameo. Had a chance to make it 3-2 after getting ahead of Akanji, but he poked it wide of Ederson’s goal. Reuters
  • Diego Llorente (Cooper 72’) 4 – Anonymous when introduced. Getty
    Diego Llorente (Cooper 72’) 4 – Anonymous when introduced. Getty
  • Darko Gyabi (Aaronson 83’) – N/A. Getty
    Darko Gyabi (Aaronson 83’) – N/A. Getty
  • MANCHESTER CITY RATINGS: Ederson 6 – A spectator for much of the game, but the Brazilian could not reach Struijk’s well-placed header. His distribution was good under pressure. Reuters
    MANCHESTER CITY RATINGS: Ederson 6 – A spectator for much of the game, but the Brazilian could not reach Struijk’s well-placed header. His distribution was good under pressure. Reuters
  • Rico Lewis 7 – Looked at ease in his Premier League debut with plenty of intricate touches to link play. Teed up Grealish in the first half. Booked in the second for a foul on Gnonto and was replaced by Cancelo after 68 minutes. EPA
    Rico Lewis 7 – Looked at ease in his Premier League debut with plenty of intricate touches to link play. Teed up Grealish in the first half. Booked in the second for a foul on Gnonto and was replaced by Cancelo after 68 minutes. EPA
  • John Stones 6 – Looked competent in defence. Reuters
    John Stones 6 – Looked competent in defence. Reuters
  • Manuel Akanji 7 – An assured performance from the centre-back who made a few decent interventions. AP
    Manuel Akanji 7 – An assured performance from the centre-back who made a few decent interventions. AP
  • Nathan Ake 6 – Solid display but did not look as comfortable as his defensive counterparts in possession under pressure. Reuters
    Nathan Ake 6 – Solid display but did not look as comfortable as his defensive counterparts in possession under pressure. Reuters
  • Kevin de Bruyne 8 – Superbly orchestrated every City attack. Repeatedly split the Leeds defence in half. EPA
    Kevin de Bruyne 8 – Superbly orchestrated every City attack. Repeatedly split the Leeds defence in half. EPA
  • Rodri 8 – Combative off the ball, sweeping up in the middle of the park. The Spaniard opened the scoring from close range just before half time after following up on the rebound. He was carded in the second for bringing down Gnonto. PA
    Rodri 8 – Combative off the ball, sweeping up in the middle of the park. The Spaniard opened the scoring from close range just before half time after following up on the rebound. He was carded in the second for bringing down Gnonto. PA
  • Ilkay Gundogan 7 – Looked dangerous with the ball and had a couple of chances to get on the scoresheet. AFP
    Ilkay Gundogan 7 – Looked dangerous with the ball and had a couple of chances to get on the scoresheet. AFP
  • Riyad Mahrez 6 – Not as much of an impact as he would have liked, but the Algerian got into plenty of promising positions. AFP
    Riyad Mahrez 6 – Not as much of an impact as he would have liked, but the Algerian got into plenty of promising positions. AFP
  • Erling Haaland 8 – Denied a hat-trick by Meslier, with a wasteful first-half display. But the Norwegian grabbed a brace with two clinical finishes in the second. AP
    Erling Haaland 8 – Denied a hat-trick by Meslier, with a wasteful first-half display. But the Norwegian grabbed a brace with two clinical finishes in the second. AP
  • Jack Grealish 7 – Made up for a dismal first-half performance with two assists in the second. Should have scored after missing the target twice from close range. Reuters
    Jack Grealish 7 – Made up for a dismal first-half performance with two assists in the second. Should have scored after missing the target twice from close range. Reuters
  • SUBS: Joao Cancelo (Lewis 68’) 6 – Busy after his introduction without producing much threat. AP
    SUBS: Joao Cancelo (Lewis 68’) 6 – Busy after his introduction without producing much threat. AP
  • Phil Foden (Grealish 73’) 4 – Anonymous when introduced and he lost Struijk from the corned as Leeds got one back. Reuters
    Phil Foden (Grealish 73’) 4 – Anonymous when introduced and he lost Struijk from the corned as Leeds got one back. Reuters
  • Cole Palmer (Mahrez, 88) – N/A. PA
    Cole Palmer (Mahrez, 88) – N/A. PA

While it was once again Haaland in the headlines, Guardiola was also pleased with the contribution of Jack Grealish. The England midfielder missed a couple of good chances in the first half against Leeds but responded by providing both assists for Haaland's goals.

“He was good,” Guardiola said. “In the first half he missed chances and has to improve on that. It’s just mentality and to be aggressive to score.

“He showed the quality to be generous. He’s incredibly loved by everyone. He’s so humble and they were perfect assists for Erling.”

Jack Grealish assisted both of Erling Haaland's goals in Manchester City's 3-1 win at Leeds. Getty
Jack Grealish assisted both of Erling Haaland's goals in Manchester City's 3-1 win at Leeds. Getty

Leeds manager Jesse Marsch had spoken before the game of the dangers Haaland posed, but ultimately his Leeds side were unable to contain the Norwegian. The American knows the striker well from their one year working together at Austrian side RB Salzburg.

"Haaland has an uncanny ability to know where to be to score goals and a hunger like I have never seen before," Marsch said. "It is infectious in the team. It is a desire that spreads through the team.

"I don't know whether Man City are my favourites for the league but Haaland is one of my favourite players to watch."

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

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%203S%20Money%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20London%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ivan%20Zhiznevsky%2C%20Eugene%20Dugaev%20and%20Andrei%20Dikouchine%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%245.6%20million%20raised%20in%20total%3C%2Fp%3E%0A
About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Updated: December 29, 2022, 5:31 AM