• Manchester City's Algerian midfielder Riyad Mahrez celebrates scoring the opening goal during the English Premier League football match between Chelsea and Manchester City at Stamford Bridge in London on January 5, 2023. (Photo by Glyn KIRK / IKIMAGES / 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 45 images, no video emulation. No use in betting, games or single club/league/player publications.
    Manchester City's Algerian midfielder Riyad Mahrez celebrates scoring the opening goal during the English Premier League football match between Chelsea and Manchester City at Stamford Bridge in London on January 5, 2023. (Photo by Glyn KIRK / IKIMAGES / 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 45 images, no video emulation. No use in betting, games or single club/league/player publications.
  • Manchester City's Riyad Mahrez scores their first goal. Reuters
    Manchester City's Riyad Mahrez scores their first goal. Reuters
  • Manchester City's Erling Haaland, Rico Lewis and Manuel Akanji celebrate their first goal scored by Riyad Mahrez. Reuters
    Manchester City's Erling Haaland, Rico Lewis and Manuel Akanji celebrate their first goal scored by Riyad Mahrez. Reuters
  • Erling Haaland of Manchester City fights for the ball with Chelsea's Kalidou Koulibaly. Getty
    Erling Haaland of Manchester City fights for the ball with Chelsea's Kalidou Koulibaly. Getty
  • Erling Haaland of Manchester City battles with Kalidou Koulibaly. Getty
    Erling Haaland of Manchester City battles with Kalidou Koulibaly. Getty
  • Manchester City's Rodri hits the bar with a header. Reuters
    Manchester City's Rodri hits the bar with a header. Reuters
  • Ederson of Manchester City attempts to clear the ball with Manuel Akanji whilst under pressure from Kai Havertz of Chelsea. Getty
    Ederson of Manchester City attempts to clear the ball with Manuel Akanji whilst under pressure from Kai Havertz of Chelsea. Getty
  • Hakim Ziyech of Chelsea battles with Kevin De Bruyne of Manchester City. Getty
    Hakim Ziyech of Chelsea battles with Kevin De Bruyne of Manchester City. Getty
  • Manchester City's Phil Foden and Chelsea's Hakim Ziyech. AP
    Manchester City's Phil Foden and Chelsea's Hakim Ziyech. AP
  • Raheem Sterling of Chelsea receives medical treatment, before leaving the field and being replaced by Pierre-Emerick Aubameyang. Getty
    Raheem Sterling of Chelsea receives medical treatment, before leaving the field and being replaced by Pierre-Emerick Aubameyang. Getty
  • Raheem Sterling receives medical attention. Reuters
    Raheem Sterling receives medical attention. Reuters
  • Chelsea's Raheem Sterling goes down injured as Manchester City's John Stones looks on. Reuters
    Chelsea's Raheem Sterling goes down injured as Manchester City's John Stones looks on. Reuters
  • Raheem Sterling of Chelsea leaves the field after picking up an injury. Getty
    Raheem Sterling of Chelsea leaves the field after picking up an injury. Getty
  • Manchester City defender John Stones tackles Chelsea's Raheem Sterling. AFP
    Manchester City defender John Stones tackles Chelsea's Raheem Sterling. AFP
  • Chelsea's Christian Pulisic holds his knee after being injured. AFP
    Chelsea's Christian Pulisic holds his knee after being injured. AFP
  • Christian Pulisic leaves the pitch after sustaining an injury. Reuters
    Christian Pulisic leaves the pitch after sustaining an injury. Reuters
  • Phil Foden of Manchester City helps Hakim Ziyech of Chelsea back to his feet. Getty
    Phil Foden of Manchester City helps Hakim Ziyech of Chelsea back to his feet. Getty
  • Chelsea's Kalidou Koulibaly heads the ball. AP
    Chelsea's Kalidou Koulibaly heads the ball. AP
  • Manchester City's Phil Foden grabs the ball after being fouled by Chelsea's Cesar Azpilicueta. AFP
    Manchester City's Phil Foden grabs the ball after being fouled by Chelsea's Cesar Azpilicueta. AFP
  • Manchester City manager Pep Guardiola gives instructions to Erling Haaland on the touchline. Reuters
    Manchester City manager Pep Guardiola gives instructions to Erling Haaland on the touchline. Reuters
  • Manchester City's Phil Foden controls the ball. AFP
    Manchester City's Phil Foden controls the ball. AFP
  • Chelsea's Denis Zakaria helps Manchester City's Kevin De Bruyne to his feet. AFP
    Chelsea's Denis Zakaria helps Manchester City's Kevin De Bruyne to his feet. AFP
  • Chelsea's Kai Havertz and Manchester City's Nathan Ake. AFP
    Chelsea's Kai Havertz and Manchester City's Nathan Ake. AFP
  • Chelsea and Manchester City players pay tribute to late Brazilian football great Pele before the game at Stamford Bridge. EPA
    Chelsea and Manchester City players pay tribute to late Brazilian football great Pele before the game at Stamford Bridge. EPA
  • Chelsea players pay tribute to Pele. AFP
    Chelsea players pay tribute to Pele. AFP
  • A fan holds up a Brazil shirt with 'Pele 10 RIP' written on it before the game. Getty
    A fan holds up a Brazil shirt with 'Pele 10 RIP' written on it before the game. Getty

Graham Potter urges Chelsea to 'ride out the storm' after slipping to 10th in the table


  • English
  • Arabic

Chelsea manager Graham Potter said he was proud of his players for their performance in the 1-0 Premier League defeat to Manchester City on Thursday night and urged everyone to stick together to "ride out the storm" after another damaging setback.

Riyad Mahrez condemned Chelsea to a fourth defeat in their past six league games with his 63rd-minute goal, leaving the Blues 10th in the table and 10 points behind fourth-placed Manchester United in the last of the Champions League spots.

City, meanwhile, claimed a crucial victory to their hopes of chasing down leaders Arsenal and have reduced the gap to five points.

Chelsea were much the better side in the first half at Stamford Bridge and Carney Chukwuemeka came close to breaking the deadlock when he hit the post shortly before the break. But as City improved after the interval, familiar problems resurfaced for the hosts, who struggled to create chances and regain a foothold in the match.

"The lads gave everything, it was spirited and we had some opportunities against a top team," Potter said.

"I liked what we tried to do against a top side. We were competitive and had spirit on the pitch, courage in attack and took responsibility at the back. Apart from the result, as we hate to lose, I’m proud of the players."

Worryingly for Chelsea in their hopes of arresting their slump is the mounting injury list. Former City forward Raheem Sterling was forced off with an apparent hamstring issue early in the game, before American winger Christian Pulisic followed.

N'Golo Kante, Ruben Loftus-Cheek, Edouard Mendy, Armando Broja, Mason Mount, Ben Chilwell, Reece James, and Wesley Fofana are all absent with various injury problems.

Chelsea v Man City player ratings

  • CHELSEA RATINGS: Kepa Arrizabalaga - 6: Dealt with varying crosses from Joao Cancelo and Ilkay Gundogan. A poor throw made things difficult for his team but he soon saved a strong shot from Kevin De Bruyne. Could possibly have done more to reach Jack Grealish’s cross for the goal. AP
    CHELSEA RATINGS: Kepa Arrizabalaga - 6: Dealt with varying crosses from Joao Cancelo and Ilkay Gundogan. A poor throw made things difficult for his team but he soon saved a strong shot from Kevin De Bruyne. Could possibly have done more to reach Jack Grealish’s cross for the goal. AP
  • Cesar Azpilicueta - 6: Did a lot of good work to nullify Phil Foden’s threat, including a tackle on the winger near his own box, and also blocked Kevin De Bruyne’s shot well. However, he wasn’t able to stop Grealish getting his cross in for the goal. AFP
    Cesar Azpilicueta - 6: Did a lot of good work to nullify Phil Foden’s threat, including a tackle on the winger near his own box, and also blocked Kevin De Bruyne’s shot well. However, he wasn’t able to stop Grealish getting his cross in for the goal. AFP
  • Thiago Silva - 7: Was composed in possession and when called on defensively, while he headed away crosses from Gundogan and Bernardo Silva authoritatively. His shot went agonisingly wide. AFP
    Thiago Silva - 7: Was composed in possession and when called on defensively, while he headed away crosses from Gundogan and Bernardo Silva authoritatively. His shot went agonisingly wide. AFP
  • Kalidou Koulibaly - 8: While his unorthodox intervention fortuitously went back to Kepa, Koulibaly often looked solid as he stepped out to stop Cancelo’s run, challenged De Bruyne as he threatened to break through and blocked shots from Cancelo and Bernardo Silva. Booked for blocking off Mahrez. AFP
    Kalidou Koulibaly - 8: While his unorthodox intervention fortuitously went back to Kepa, Koulibaly often looked solid as he stepped out to stop Cancelo’s run, challenged De Bruyne as he threatened to break through and blocked shots from Cancelo and Bernardo Silva. Booked for blocking off Mahrez. AFP
  • Marc Cucurella - 5: Had a great battle with Cancelo and came out of it well, notably tackling the Portuguese in his own box. However, he struggled in the second period and lost Riyad Mahrez for the goal. AFP
    Marc Cucurella - 5: Had a great battle with Cancelo and came out of it well, notably tackling the Portuguese in his own box. However, he struggled in the second period and lost Riyad Mahrez for the goal. AFP
  • Hakim Ziyech - 6: Showed good intent at times, although his crosses were often dealt with and he played a poor pass to Azpilicueta when there was a chance to break. Reuters
    Hakim Ziyech - 6: Showed good intent at times, although his crosses were often dealt with and he played a poor pass to Azpilicueta when there was a chance to break. Reuters
  • Denis Zakaria - 7: Moved the ball forward well on various occasions and also helped his team out defensively. Put in a great tackle on Grealish to stop him running through. AP
    Denis Zakaria - 7: Moved the ball forward well on various occasions and also helped his team out defensively. Put in a great tackle on Grealish to stop him running through. AP
  • Mateo Kovacic - 6: Carried the ball well at times and also defended impressively in the first half, notably putting in a good tackle on Cancelo. Did well to dispossess Silva in his own box but hit a wild shot comfortably over the crossbar, then played a wasteful pass when there was the opportunity to break. Booked for cynically fouling Grealish. AFP
    Mateo Kovacic - 6: Carried the ball well at times and also defended impressively in the first half, notably putting in a good tackle on Cancelo. Did well to dispossess Silva in his own box but hit a wild shot comfortably over the crossbar, then played a wasteful pass when there was the opportunity to break. Booked for cynically fouling Grealish. AFP
  • Raheem Sterling - 5: Was forced off after picking up an injury two minutes into proceedings against his former club. AFP
    Raheem Sterling - 5: Was forced off after picking up an injury two minutes into proceedings against his former club. AFP
  • Kai Havertz - 6: Took up intelligent positions to help his midfield and also did well to pick out Carney Chukwuemeka. However, there were also times where he could have taken a risk to really challenge City’s defence. Poor touch let him down when the ball fell to him in the box and his header went straight at Ederson. Getty
    Kai Havertz - 6: Took up intelligent positions to help his midfield and also did well to pick out Carney Chukwuemeka. However, there were also times where he could have taken a risk to really challenge City’s defence. Poor touch let him down when the ball fell to him in the box and his header went straight at Ederson. Getty
  • Christian Pulisic - 6: Looked bright and took up good positions, while he also challenged Bernardo Silva after Cucurella had conceded possession before his game ended prematurely due to injury. Getty
    Christian Pulisic - 6: Looked bright and took up good positions, while he also challenged Bernardo Silva after Cucurella had conceded possession before his game ended prematurely due to injury. Getty
  • SUBS: Pierre-Emerick Aubameyang (Sterling, 6’) - 5: Was able to get into some good positions but lacked a clinical edge, especially when Ziyech delivered a threatening cross. Conceded possession to Erling Haaland early in the second half and struggled to have an impact after that. Getty
    SUBS: Pierre-Emerick Aubameyang (Sterling, 6’) - 5: Was able to get into some good positions but lacked a clinical edge, especially when Ziyech delivered a threatening cross. Conceded possession to Erling Haaland early in the second half and struggled to have an impact after that. Getty
  • Carney Chukwuemeka (Pulisic, 22’) - 7: Slotted in straight away and took up a good position before seeing his shot blocked by Silva, while another effort struck the post. Made a great burst forward and pass to set up Lewis Hall’s chance. Reuters
    Carney Chukwuemeka (Pulisic, 22’) - 7: Slotted in straight away and took up a good position before seeing his shot blocked by Silva, while another effort struck the post. Made a great burst forward and pass to set up Lewis Hall’s chance. Reuters
  • Omari Hutchinson (Aubameyang, 68’) - 5: His decent header set up a chance for Havertz, but he often played safe and then overhit a cross from a promising position. AFP
    Omari Hutchinson (Aubameyang, 68’) - 5: His decent header set up a chance for Havertz, but he often played safe and then overhit a cross from a promising position. AFP
  • Lewis Hall (Cucurella, 68’) - 6: Showed good anticipation to cut out Ederson’s throw and get one of many dangerous crosses into the box, also playing some nice passes to find players in promising positions. Fired his shot off target. Reuters
    Lewis Hall (Cucurella, 68’) - 6: Showed good anticipation to cut out Ederson’s throw and get one of many dangerous crosses into the box, also playing some nice passes to find players in promising positions. Fired his shot off target. Reuters
  • Conor Gallagher (Ziyech, 69’) - 7: Showed plenty of drive as he tried to lift Chelsea and get them back into the game, even if he took things a step too far at times. Reuters
    Conor Gallagher (Ziyech, 69’) - 7: Showed plenty of drive as he tried to lift Chelsea and get them back into the game, even if he took things a step too far at times. Reuters
  • MANCHESTER CITY RATINGS: Ederson - 6: His superb throw released De Bruyne for a break forward, but he was very lucky that Manuel Akanji dealt with the situation calmly after he’d flown out of his goal. Getty
    MANCHESTER CITY RATINGS: Ederson - 6: His superb throw released De Bruyne for a break forward, but he was very lucky that Manuel Akanji dealt with the situation calmly after he’d flown out of his goal. Getty
  • Joao Cancelo - 7: Often defended well and showed plenty of intent going forward, delivering crosses and playing an intelligent pass to Gundogan. AFP
    Joao Cancelo - 7: Often defended well and showed plenty of intent going forward, delivering crosses and playing an intelligent pass to Gundogan. AFP
  • Kyle Walker - 6: Was involved in a mix-up for Pulisic’s chance and threw the ball to Havertz, but also nearly found De Bruyne with a great pass and got a vital touch on Chukwuemeka’s shot to turn it on to the post. Getty
    Kyle Walker - 6: Was involved in a mix-up for Pulisic’s chance and threw the ball to Havertz, but also nearly found De Bruyne with a great pass and got a vital touch on Chukwuemeka’s shot to turn it on to the post. Getty
  • John Stones - 9: Put in a superb defensive performance, standing up well when Aubameyang threatened to run behind, making a superb tackle on Pulisic and showing composure when Chukwuemeka’s shot came back off the post, as well as touching the ball away following a poor pass from Manuel Akanji. AFP
    John Stones - 9: Put in a superb defensive performance, standing up well when Aubameyang threatened to run behind, making a superb tackle on Pulisic and showing composure when Chukwuemeka’s shot came back off the post, as well as touching the ball away following a poor pass from Manuel Akanji. AFP
  • Nathan Ake - 7: Put in some good challenges but there were also times where Chelsea were able to progress up the pitch and get behind him in the first half. Made a good tackle on Ziyech to keep the pressure on, then hit the woodwork with a header. Reuters
    Nathan Ake - 7: Put in some good challenges but there were also times where Chelsea were able to progress up the pitch and get behind him in the first half. Made a good tackle on Ziyech to keep the pressure on, then hit the woodwork with a header. Reuters
  • Bernardo Silva - 7: Was both busy and composed, delivering some very threatening crosses and doing well to block Chukwuemeka’s shot. EPA
    Bernardo Silva - 7: Was both busy and composed, delivering some very threatening crosses and doing well to block Chukwuemeka’s shot. EPA
  • Rodri - 6: Found things difficult at times as he went between defence and midfield, but he still had some good moments, notably putting in a good tackle to halt Zakaria. Overhit his pass when there was the opportunity to counter. Reuters
    Rodri - 6: Found things difficult at times as he went between defence and midfield, but he still had some good moments, notably putting in a good tackle to halt Zakaria. Overhit his pass when there was the opportunity to counter. Reuters
  • Ilkay Gundogan - 7: Took up some brilliant positions and moved the ball well, notably finding Haaland for the striker’s first chance of the game. Reuters
    Ilkay Gundogan - 7: Took up some brilliant positions and moved the ball well, notably finding Haaland for the striker’s first chance of the game. Reuters
  • Kevin De Bruyne - 7: It took him a while to get going, but the Belgian got into some good positions to let off shots, with one being blocked, another going wide and another being saved by Kepa. Came agonisingly close to setting up Haaland. Reuters
    Kevin De Bruyne - 7: It took him a while to get going, but the Belgian got into some good positions to let off shots, with one being blocked, another going wide and another being saved by Kepa. Came agonisingly close to setting up Haaland. Reuters
  • Erling Haaland - 6: Made some great defensive headers but things didn’t quite go his way in the other box, as he missed the target from a couple of opportunities and couldn’t quite turn De Bruyne’s cross into the net. PA
    Erling Haaland - 6: Made some great defensive headers but things didn’t quite go his way in the other box, as he missed the target from a couple of opportunities and couldn’t quite turn De Bruyne’s cross into the net. PA
  • Phil Foden - 5: A poor touch let him down when Kovacic conceded possession and he often struggled to get past Azpilicueta’s resolute defending. Reuters
    Phil Foden - 5: A poor touch let him down when Kovacic conceded possession and he often struggled to get past Azpilicueta’s resolute defending. Reuters
  • SUBS: Manuel Akanji (Cancelo, HT) - 7: While a loose pass almost put his team in trouble, the defender cut out Ziyech’s pass well and did brilliantly to sort the situation when Ederson raced out of his goal. AFP
    SUBS: Manuel Akanji (Cancelo, HT) - 7: While a loose pass almost put his team in trouble, the defender cut out Ziyech’s pass well and did brilliantly to sort the situation when Ederson raced out of his goal. AFP
  • Rico Lewis (Walker, HT) - 7: Immediately got on the ball and showed plenty of confidence to do things throughout. Also put pressure on Hall when he took his shot. PA
    Rico Lewis (Walker, HT) - 7: Immediately got on the ball and showed plenty of confidence to do things throughout. Also put pressure on Hall when he took his shot. PA
  • Riyad Mahrez (Silva, 60’) - 8: Ghosted in and turned the ball into the net having already made things difficult for Cucurella. Showed intelligence in his play after that. Getty
    Riyad Mahrez (Silva, 60’) - 8: Ghosted in and turned the ball into the net having already made things difficult for Cucurella. Showed intelligence in his play after that. Getty
  • Jack Grealish (Foden, 60’) - 8: Delivered an absolute peach of a pass to set up Mahrez for the opener and helped his team out defensively, clearing Hall’s cross then making a burst forward to win a free-kick moments later. EPA
    Jack Grealish (Foden, 60’) - 8: Delivered an absolute peach of a pass to set up Mahrez for the opener and helped his team out defensively, clearing Hall’s cross then making a burst forward to win a free-kick moments later. EPA
  • Kalvin Phillips (Rodri, 86’) – N/R: Successfully broke up Chelsea’s play but also struggled to maintain possession himself. Reuters
    Kalvin Phillips (Rodri, 86’) – N/R: Successfully broke up Chelsea’s play but also struggled to maintain possession himself. Reuters

"It is tough at the moment and certainly doesn’t make it any easier. I feel for the boys of course as it’s one of those times but we have to stick together," Potter said about Chelsea's injury crisis.

"It was disappointing to lose the guys early on but the players that came onto the pitch gave everything and that’s all you can ask for.

"It’s too soon for an update. Raheem was with his first action of the game with a back-heel and Christian had some contact on his knee so fingers crossed it’s not too bad."

Chelsea manager Graham Potter said he was 'proud' of his players after defeat to Manchester City. Reuters
Chelsea manager Graham Potter said he was 'proud' of his players after defeat to Manchester City. Reuters

On England midfielder Mount's late withdrawal, Potter said: "Mason Mount also had a kick yesterday in training, he’ll hopefully be OK for the weekend. I’ve never experienced anything like it but we just have to carry on."

Potter admitted that Chelsea's form and current position in the table are major causes for concern but said the squad and fans need to stay united as the team looks to reverse their fortunes.

"You have to take responsibility when we’re not playing well but at the same time you hope people look at the whole context in terms of what we’ve had to deal with," he said.

"Emotions are high. We’ll try to ride out the storm and I think the crowd appreciated the performance and were behind the team tonight. Our supporters were fantastic and got behind the team in a great way."

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
%3Cp%3EAndroid%20Alpha%3C%2Fp%3E%0A%3Cp%3EAndroid%20Beta%3C%2Fp%3E%0A%3Cp%3EAndroid%20Cupcake%3C%2Fp%3E%0A%3Cp%3EAndroid%20Donut%3C%2Fp%3E%0A%3Cp%3EAndroid%20Eclair%3C%2Fp%3E%0A%3Cp%3EAndroid%20Froyo%3C%2Fp%3E%0A%3Cp%3EAndroid%20Gingerbread%3C%2Fp%3E%0A%3Cp%3EAndroid%20Honeycomb%3C%2Fp%3E%0A%3Cp%3EAndroid%20Ice%20Cream%20Sandwich%3C%2Fp%3E%0A%3Cp%3EAndroid%20Jelly%20Bean%3C%2Fp%3E%0A%3Cp%3EAndroid%20KitKat%3C%2Fp%3E%0A%3Cp%3EAndroid%20Lollipop%3C%2Fp%3E%0A%3Cp%3EAndroid%20Marshmallow%3C%2Fp%3E%0A%3Cp%3EAndroid%20Nougat%3C%2Fp%3E%0A%3Cp%3EAndroid%20Oreo%3C%2Fp%3E%0A%3Cp%3EAndroid%20Pie%3C%2Fp%3E%0A%3Cp%3EAndroid%2010%20(Quince%20Tart*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2011%20(Red%20Velvet%20Cake*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2012%20(Snow%20Cone*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2013%20(Tiramisu*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2014%20(Upside%20Down%20Cake*)%3C%2Fp%3E%0A%3Cp%3EAndroid%2015%20(Vanilla%20Ice%20Cream*)%3C%2Fp%3E%0A%3Cp%3E%3Cem%3E*%20internal%20codenames%3C%2Fem%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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters

Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
Have you been targeted?

Tuan Phan of SimplyFI.org lists five signs you have been mis-sold to:

1. Your pension fund has been placed inside an offshore insurance wrapper with a hefty upfront commission.

2. The money has been transferred into a structured note. These products have high upfront, recurring commission and should never be in a pension account.

3. You have also been sold investment funds with an upfront initial charge of around 5 per cent. ETFs, for example, have no upfront charges.

4. The adviser charges a 1 per cent charge for managing your assets. They are being paid for doing nothing. They have already claimed massive amounts in hidden upfront commission.

5. Total annual management cost for your pension account is 2 per cent or more, including platform, underlying fund and advice charges.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Alaan%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Parthi%20Duraisamy%20and%20Karun%20Kurien%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%247%20million%20raised%20in%20total%20%E2%80%94%20%242.5%20million%20in%20a%20seed%20round%20and%20%244.5%20million%20in%20a%20pre-series%20A%20round%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

The%20Boy%20and%20the%20Heron
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EHayao%20Miyazaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%C2%A0Soma%20Santoki%2C%20Masaki%20Suda%2C%20Ko%20Shibasaki%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E5%2F5%3C%2Fp%3E%0A
How will Gen Alpha invest?

Mark Chahwan, co-founder and chief executive of robo-advisory firm Sarwa, forecasts that Generation Alpha (born between 2010 and 2024) will start investing in their teenage years and therefore benefit from compound interest.

“Technology and education should be the main drivers to make this happen, whether it’s investing in a few clicks or their schools/parents stepping up their personal finance education skills,” he adds.

Mr Chahwan says younger generations have a higher capacity to take on risk, but for some their appetite can be more cautious because they are investing for the first time. “Schools still do not teach personal finance and stock market investing, so a lot of the learning journey can feel daunting and intimidating,” he says.

He advises millennials to not always start with an aggressive portfolio even if they can afford to take risks. “We always advise to work your way up to your risk capacity, that way you experience volatility and get used to it. Given the higher risk capacity for the younger generations, stocks are a favourite,” says Mr Chahwan.

Highlighting the role technology has played in encouraging millennials and Gen Z to invest, he says: “They were often excluded, but with lower account minimums ... a customer with $1,000 [Dh3,672] in their account has their money working for them just as hard as the portfolio of a high get-worth individual.”

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The Sand Castle

Director: Matty Brown

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

Rating: 2.5/5

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

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

THE DETAILS

Deadpool 2

Dir: David Leitch

Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz

Four stars

Company profile

Name: Steppi

Founders: Joe Franklin and Milos Savic

Launched: February 2020

Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year

Employees: Five

Based: Jumeirah Lakes Towers, Dubai

Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings

Second round raised Dh720,000 from silent investors in June this year

Updated: January 06, 2023, 4:45 AM