• ARSENAL RATINGS: Aaron Ramsdale 6: His most energetic moment of first-half was when he came sprinting out of penalty area to demand Wilson should be booked – which he was. Caught in possession by same player just after break but Newcastle failed to capitalise. The visitors had one shot on target all game. AFP
    ARSENAL RATINGS: Aaron Ramsdale 6: His most energetic moment of first-half was when he came sprinting out of penalty area to demand Wilson should be booked – which he was. Caught in possession by same player just after break but Newcastle failed to capitalise. The visitors had one shot on target all game. AFP
  • Ben White 7: Mixed bag with his distribution but gave little away defensively, although Newcastle were not exactly throwing large numbers forward in attack for most of game. AP
    Ben White 7: Mixed bag with his distribution but gave little away defensively, although Newcastle were not exactly throwing large numbers forward in attack for most of game. AP
  • Gabriel 8: Defender went close with header from Odegaard ball into box that looped just wide and almost gave Arsenal first-half lead. His partnership with Saliba is a good one and the pair where immaculate at the back. EPA
    Gabriel 8: Defender went close with header from Odegaard ball into box that looped just wide and almost gave Arsenal first-half lead. His partnership with Saliba is a good one and the pair where immaculate at the back. EPA
  • William Saliba 8: Contained the threat of Magpies striker Wilson and then the same when Wood came on as a replacement. The French defender is top class. EPA
    William Saliba 8: Contained the threat of Magpies striker Wilson and then the same when Wood came on as a replacement. The French defender is top class. EPA
  • Oleksandr Zinchenko 7: Up against one of the league’s form players in Almiron and did well to keep him relatively quiet. So much so that the Newcastle attacker was taken off with more than 20 minutes to go. Getty
    Oleksandr Zinchenko 7: Up against one of the league’s form players in Almiron and did well to keep him relatively quiet. So much so that the Newcastle attacker was taken off with more than 20 minutes to go. Getty
  • Thomas Partey 8: The fulcrum of Arsenal’s play who allows like of Odegaard and Saka to do there thing further forward. Neat, tidy and hardly gave away a pass. AFP
    Thomas Partey 8: The fulcrum of Arsenal’s play who allows like of Odegaard and Saka to do there thing further forward. Neat, tidy and hardly gave away a pass. AFP
  • Granit Xhaka 7: Slid shot into side netting from very tight angle as Arsenal piled on early pressure. Completely miss-hit another chance when well placed in 14th minute. Picked up first half’s fifth booking for late tackle on Schar and looked like he might see red at one point. Reuters
    Granit Xhaka 7: Slid shot into side netting from very tight angle as Arsenal piled on early pressure. Completely miss-hit another chance when well placed in 14th minute. Picked up first half’s fifth booking for late tackle on Schar and looked like he might see red at one point. Reuters
  • Martin Odegaard 7: Volleyed decent chance over bar from inside box in opening few minutes and at the heart of team’s flying start. Booked for pulling shirt of Guimaraes then booting him over. Influence waned in second half as Newcastle frustrated home side. EPA
    Martin Odegaard 7: Volleyed decent chance over bar from inside box in opening few minutes and at the heart of team’s flying start. Booked for pulling shirt of Guimaraes then booting him over. Influence waned in second half as Newcastle frustrated home side. EPA
  • Bukayo Saka 8: Showed Burn clean pair of heels in fifth minute before Pope blocked his low strike. Caused Newcastle such problems early on that they had three men up against the England attacker at times. Set to become regular occurrence for Saka such is his quality. Reuters
    Bukayo Saka 8: Showed Burn clean pair of heels in fifth minute before Pope blocked his low strike. Caused Newcastle such problems early on that they had three men up against the England attacker at times. Set to become regular occurrence for Saka such is his quality. Reuters
  • Gabriel Martinelli 5: Given very little jot by Trippier and didn’t have attempt on goal until after the hour mark when his curling effort was straight at Pope. Flicked a header just wide of target in 80th minute. Getty
    Gabriel Martinelli 5: Given very little jot by Trippier and didn’t have attempt on goal until after the hour mark when his curling effort was straight at Pope. Flicked a header just wide of target in 80th minute. Getty
  • Eddie Nketiah 6: Booked for pulling back Schar as referee started showing cards for every minor foul in first half. Denied later winner when Pope blocked his low strike with his foot but Arsenal look short up front without injured Gabriel Jesus. Getty
    Eddie Nketiah 6: Booked for pulling back Schar as referee started showing cards for every minor foul in first half. Denied later winner when Pope blocked his low strike with his foot but Arsenal look short up front without injured Gabriel Jesus. Getty
  • SUBS: Takehiro Tomiyasu (On for White 76’) N/A. EPA
    SUBS: Takehiro Tomiyasu (On for White 76’) N/A. EPA
  • NEWCASTLE RATINGS: Nick Pope 7: Good stop to deny Saka in first five minutes and, while clearly the busier of either goalkeeper, only next seriously called into action to block Nketiah shot four minutes from time. Helped make it six clean sheets in a row for Magpies. AFP
    NEWCASTLE RATINGS: Nick Pope 7: Good stop to deny Saka in first five minutes and, while clearly the busier of either goalkeeper, only next seriously called into action to block Nketiah shot four minutes from time. Helped make it six clean sheets in a row for Magpies. AFP
  • Kieran Trippier 8: Superb display from England right-back who was facing a real dangerman in Martinelli but made it a frustrating evening for Brazilian. His dead-ball threat remains one of the most dangerous in the league. Getty
    Kieran Trippier 8: Superb display from England right-back who was facing a real dangerman in Martinelli but made it a frustrating evening for Brazilian. His dead-ball threat remains one of the most dangerous in the league. Getty
  • Fabian Schar 8: Headed difficult chance from Trippier corner wide after quarter of an hour. Another excellent show at back from Swiss defender whose game has stepped up a couple of levels under manager Eddie Howe. Getty
    Fabian Schar 8: Headed difficult chance from Trippier corner wide after quarter of an hour. Another excellent show at back from Swiss defender whose game has stepped up a couple of levels under manager Eddie Howe. Getty
  • Sven Botman 8: Newcastle have the best defensive record in the league and the Dutch summer signing from Lille is one of the reasons why. Unflappable at centre-half and quality again here. AFP
    Sven Botman 8: Newcastle have the best defensive record in the league and the Dutch summer signing from Lille is one of the reasons why. Unflappable at centre-half and quality again here. AFP
  • Dan Burn 6: Skinned by Saka early on and needed Pope to prevent Arsenal man giving side very early. Big defender needed help dealing with attacker and was given ample support by Joelinton and Willock. Could have conceded penalty after break for pulling shirt of Gabriel. Getty
    Dan Burn 6: Skinned by Saka early on and needed Pope to prevent Arsenal man giving side very early. Big defender needed help dealing with attacker and was given ample support by Joelinton and Willock. Could have conceded penalty after break for pulling shirt of Gabriel. Getty
  • Sean Longstaff 5: Like Burn, was left for dead by Saka as Arsenal started at blistering pace and struggled against the Gunners' more dynamic midfield in first half. Improved after break and helped frustrate the league leaders by giving them no time to relax on the ball. Getty
    Sean Longstaff 5: Like Burn, was left for dead by Saka as Arsenal started at blistering pace and struggled against the Gunners' more dynamic midfield in first half. Improved after break and helped frustrate the league leaders by giving them no time to relax on the ball. Getty
  • Bruno Guimaraes 5: Rightly booked for late challenge on Nketiah in first half, then didn’t cover himself with glory demanding referee do the same to an Arsenal player soon after. Distribution not up his usual high standards but never stopped battling and harrying Arsenal. AP
    Bruno Guimaraes 5: Rightly booked for late challenge on Nketiah in first half, then didn’t cover himself with glory demanding referee do the same to an Arsenal player soon after. Distribution not up his usual high standards but never stopped battling and harrying Arsenal. AP
  • Joe Willock 7: Up against his former club and had to curtail some of his attacking instincts to try and help Burn contain Saka down Newcastle left. Relentless effort from midfielder who limped off after picking late injury. PA
    Joe Willock 7: Up against his former club and had to curtail some of his attacking instincts to try and help Burn contain Saka down Newcastle left. Relentless effort from midfielder who limped off after picking late injury. PA
  • Joelinton 7: Left dazed after taking blow to head off White after 20 minutes. Missed glorious chance to open scoring when he headed over Trippier’s flicked-on corner just before half-time. Another player to receive harsh booking – No 6 of the game – but didn’t stop him putting in fine shift for the visitors. AFP
    Joelinton 7: Left dazed after taking blow to head off White after 20 minutes. Missed glorious chance to open scoring when he headed over Trippier’s flicked-on corner just before half-time. Another player to receive harsh booking – No 6 of the game – but didn’t stop him putting in fine shift for the visitors. AFP
  • Miguel Almiron 6: A manager’s dream with his tracking back but little impact at other end of pitch here. One fine give and go just after half-time ended with Paraguayan firing low cross into box Wilson just failed to reach. Match booking No 7 of game for not retreating 10 metres from free-kick. AP
    Miguel Almiron 6: A manager’s dream with his tracking back but little impact at other end of pitch here. One fine give and go just after half-time ended with Paraguayan firing low cross into box Wilson just failed to reach. Match booking No 7 of game for not retreating 10 metres from free-kick. AP
  • Callum Wilson 5: Back in starting XI and had his first attempt on goal in opening 15minutes but Ramsdale saved comfortably. Harsh booking for foul on Saliba. Didn’t look 100 per cent fit after illness and no surprise when substituted in second half. Reuters
    Callum Wilson 5: Back in starting XI and had his first attempt on goal in opening 15minutes but Ramsdale saved comfortably. Harsh booking for foul on Saliba. Didn’t look 100 per cent fit after illness and no surprise when substituted in second half. Reuters
  • SUBS: Chris Wood (On for Wilson 68’) 5: Barely got a kick after coming on. Reuters
    SUBS: Chris Wood (On for Wilson 68’) 5: Barely got a kick after coming on. Reuters
  • Jacob Murphy (On for Almiron 68’) 5: Couldn’t get in game and made little impact. AFP
    Jacob Murphy (On for Almiron 68’) 5: Couldn’t get in game and made little impact. AFP
  • Allan Saint-Maximin (On for Willock 87’) N/A. Getty
    Allan Saint-Maximin (On for Willock 87’) N/A. Getty

Arsenal v Newcastle United player ratings: Martinelli 5, Saka 8; Trippier 8, Wilson 5


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Arsenal were held to a goalless draw by Newcastle United on Tuesday but still extended their lead to eight points at the top of the Premier League.

Mikel Arteta's men had the better of the match at a packed Emirates Stadium but rarely threatened to break down the division's tightest defence.

The Magpies, who have suffered just one defeat in the Premier League all season, are in the mix for a top-four finish and sit third in the table.

Both sides had penalty appeals waved away and had to be content with a point after a fractious encounter of nine yellow cards but few clear-cut chances.

Eddie Nketiah was denied a late winner by a fine save from Magpies goalkeeper Nick Pope as the hosts failed to score in the league for the first time this season.

“I think it was a very, very good defensive display and great mentality from the group,” Newcastle manager Eddie Howe said.

“You saw good teamwork and a collective effort. I think Arsenal are very good and pose different problems so we knew defensively we needed to be rock solid.”

Manager Arteta was unhappy that Dan Burn escaped punishment for a second-half shirt pull on Gabriel, while his players surrounded referee Andrew Madley in added time following a possible handball in the box by Magpies substitute Jacob Murphy.

“I’m really proud, the way we played, the way we dominated the game, the approach that we had from the beginning,” said the Spaniard.

“We lacked that spark in the final third to find that opening … And then there were two scandalous penalties. Both of them. It is a penalty or not a penalty and they were both penalties.”

You can see the player ratings from Tuesday's game at the Emirates in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

COMPANY%20PROFILE
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The rules on fostering in the UAE

A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
  • not be younger than 25 years old
  • not have been convicted of offences or crimes involving moral turpitude
  • be free of infectious diseases or psychological and mental disorders
  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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

Match info:

Manchester City 2
Sterling (8'), Walker (52')

Newcastle United 1
Yedlin (30')

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

Indoor cricket in a nutshell

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ENadeera%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ERabih%20El%20Chaar%20and%20Reem%20Khattar%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ECleanTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20About%20%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EHope%20Ventures%2C%20Rasameel%20Investments%20and%20support%20from%20accelerator%20programmes%20%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

GRAN%20TURISMO
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Neill%20Blomkamp%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20David%20Harbour%2C%20Orlando%20Bloom%2C%20Archie%20Madekwe%2C%20Darren%20Barnet%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
Updated: January 04, 2023, 4:58 AM