• Lens players celebrate after their 3-1 win over Paris Saint-Germain at the Bollaert-Delelis Stadium in Lens, northern France on January 1, 2023. AFP
    Lens players celebrate after their 3-1 win over Paris Saint-Germain at the Bollaert-Delelis Stadium in Lens, northern France on January 1, 2023. AFP
  • Lens players celebrate with head coach Franck Haise. PSG lost for the first time in any competition since March 20 last year when they were defeated 3-1 at Lens. AFP
    Lens players celebrate with head coach Franck Haise. PSG lost for the first time in any competition since March 20 last year when they were defeated 3-1 at Lens. AFP
  • Paris Saint-Germain's Italian midfielder Marco Verratti, right, runs with the ball. AFP
    Paris Saint-Germain's Italian midfielder Marco Verratti, right, runs with the ball. AFP
  • Lens' supporters cheer for their team. AFP
    Lens' supporters cheer for their team. AFP
  • Paris Saint-Germain midfielder Ismael Gharbi, left, fights for the ball with Lens defender Jonathan Gradit. AFP
    Paris Saint-Germain midfielder Ismael Gharbi, left, fights for the ball with Lens defender Jonathan Gradit. AFP
  • Lens defender Facundo Medina fights for the ball with Paris Saint-Germain's Achraf Hakimi. AFP
    Lens defender Facundo Medina fights for the ball with Paris Saint-Germain's Achraf Hakimi. AFP
  • PSG's Sergio Ramos in action with Lens' Brice Samba. Reuters
    PSG's Sergio Ramos in action with Lens' Brice Samba. Reuters
  • Paris Saint-Germain's French forward Kylian Mbappe. AFP
    Paris Saint-Germain's French forward Kylian Mbappe. AFP
  • Paris Saint-Germain's Kylian Mbappe runs with the ball. AFP
    Paris Saint-Germain's Kylian Mbappe runs with the ball. AFP
  • PSG's Achraf Hakimi eyes the ball. AP Photo
    PSG's Achraf Hakimi eyes the ball. AP Photo
  • PSG's Kylian Mbappe is sent flying by a challenge from Lens' Jonathan Gradit. AP Photo
    PSG's Kylian Mbappe is sent flying by a challenge from Lens' Jonathan Gradit. AP Photo
  • PSG's Vitinha chases the ball. AP Photo
    PSG's Vitinha chases the ball. AP Photo

Messi and Neymar absence 'no excuse' as PSG suffer first defeat since March


  • English
  • Arabic

A Paris Saint-Germain missing World Cup winner Lionel Messi and Brazil striker Neymar suffered their first defeat since March last year when they fell 3-1 at Lens on Sunday.

PSG's last loss was more than nine months ago – a 3-0 defeat at Monaco in Ligue 1 – and coach Christophe Galtier conceded after the match: "Lens deserved their win."

"Leo and 'Ney' were not there but that is no excuse," he added.

Lois Openda scored one and set up another as Lens, who have only lost once in Ligue 1 this season, closed the gap on PSG at the top to four points after 17 games.

"We are happy to be four points behind," said Lens coach Franck Haise. "This victory proves that we can beat anyone in this championship."

On Sunday at Lens, PSG were without Messi and suspended Brazilian Neymar, but Kylian Mbappe, the Golden Boot winner in Qatar, received a rousing welcome from the Lens fans as he warmed up.

Galtier said he hoped French fans would give Messi – whose Argentina beat France on penalties in last month's World Cup final – a similar reception.

"He's going to join us on January 3, in 48 hours," said Galtier. "I hope Leo will be well received. He won the most beautiful trophy by being very good. We know he's a great and decisive player so we hope he'll be well received obviously."

Lens took the lead after five minutes when PSG goalkeeper Gianluigi Donnarumma blocked an effort from Massadio Haidara to Przemyslaw Frankowski who scored.

PSG's Kylian Mbappe races after the ball. AP Photo
PSG's Kylian Mbappe races after the ball. AP Photo

Hugo Ekitike replied three minutes later, swinging hard as Brice Samba dived to gather a cross and driving the ball through the Lens goalkeeper's grasp.

Lens took control after 28 minutes. Seko Fofana won possession on the edge of his own box, drove through a couple of challenges then measured a pass between the PSG central defenders to Openda. The Belgium sprinted clear, and squeezed a shot under Donnarumma.

Lens pressed from the start of the second half and in the 48th minute won possession deep in the PSG half.

The ball reached Openda in the box, his backheel left the defence flat-footed and allowed Alexis Claude Maurice to take a touch and score from close range.

Monaco's Russian midfielder Aleksandr Golovin, centre, celebrates after scoring against Brest. AFP
Monaco's Russian midfielder Aleksandr Golovin, centre, celebrates after scoring against Brest. AFP

In Monaco, Aleksandr Golovin smashed in the only goal from outside the penalty area as the home team did just enough to beat Brest 1-0 and tighten their grip on fourth place.

Angers remain anchored to the bottom after suffering a ninth straight loss, falling 2-1 to visiting Lorient who broke their own run of six games without a victory.

The home team's Moroccan World Cup stars Sofiane Boufal and Azzedine Ounahi, who have just returned from vacation and reportedly been promised lucrative transfers, were honoured before the match but did not appear.

"I was happy to see Sofiane and Azzedine," said Angers coach Abdel Bouhazama. "For the moment they are here. For the rest, I leave that to the club directors. I take care of what happens on the pitch."

%E2%80%98FSO%20Safer%E2%80%99%20-%20a%20ticking%20bomb
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Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

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

RESULTS

Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)

COMPANY%20PROFILE
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23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

Types of bank fraud

1) Phishing

Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

2) Smishing

The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

3) Vishing

The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

4) SIM swap

Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

5) Identity theft

Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

6) Prize scams

Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

SPEC%20SHEET
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FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Sour%20Grapes
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3EZakaria%20Tamer%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ESyracuse%20University%20Press%3Cbr%3E%3Cstrong%3EPages%3A%20%3C%2Fstrong%3E176%3C%2Fp%3E%0A
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
​​​​​​​Penguin 

Updated: January 02, 2023, 6:14 AM