• Paris Saint-Germain's Lionel Messi in action against Rennes at Roazhon Park, Rennes, France on January 15, 2023. Ligue 1 leaders PSG lost the match 1-0. Reuters
    Paris Saint-Germain's Lionel Messi in action against Rennes at Roazhon Park, Rennes, France on January 15, 2023. Ligue 1 leaders PSG lost the match 1-0. Reuters
  • Paris Saint-Germain's Argentine forward Lionel Messi runs with the ball. AFP
    Paris Saint-Germain's Argentine forward Lionel Messi runs with the ball. AFP
  • Lionel Messi evades Stade Rennes' Lovro Majer. Reuters
    Lionel Messi evades Stade Rennes' Lovro Majer. Reuters
  • PSG's Lionel Messi reacts after Rennes' Hamari Traore scored his side's opening goal. AP Photo
    PSG's Lionel Messi reacts after Rennes' Hamari Traore scored his side's opening goal. AP Photo
  • Lionel Messi cuts a frustrated figure. Reuters
    Lionel Messi cuts a frustrated figure. Reuters
  • Paris Saint-Germain's Lionel Messi in action against Rennes's Lesley Ugochukwu. EPA
    Paris Saint-Germain's Lionel Messi in action against Rennes's Lesley Ugochukwu. EPA
  • Rennes' Christopher Wooh fights for the ball with Paris Saint-Germain's Neymar. AFP
    Rennes' Christopher Wooh fights for the ball with Paris Saint-Germain's Neymar. AFP
  • Paris Saint-Germain's Brazilian forward Neymar looks on. AFP
    Paris Saint-Germain's Brazilian forward Neymar looks on. AFP
  • Stade Rennes' Christopher Maurice Wooh clashes with PSG's Neymar. Reuters
    Stade Rennes' Christopher Maurice Wooh clashes with PSG's Neymar. Reuters
  • Neymar in action with Stade Rennes' Joe Rodon and Chimuanya Ugochukwu. Reuters
    Neymar in action with Stade Rennes' Joe Rodon and Chimuanya Ugochukwu. Reuters
  • Paris Saint-Germain's French forward Kylian Mbappe runs with the ball. AFP
    Paris Saint-Germain's French forward Kylian Mbappe runs with the ball. AFP
  • PSG's Kylian Mbappe reacts. Reuters
    PSG's Kylian Mbappe reacts. Reuters
  • Rennes goalkeeper Steve Mandanda catches the ball in front of Paris Saint-Germain's Kylian Mbappe. AFP
    Rennes goalkeeper Steve Mandanda catches the ball in front of Paris Saint-Germain's Kylian Mbappe. AFP
  • PSG's Kylian Mbappe leaves the pitch after the final whistle. AP Photo
    PSG's Kylian Mbappe leaves the pitch after the final whistle. AP Photo

Messi, Neymar and Mbappe can't prevent another PSG loss


Steve Luckings
  • English
  • Arabic

Paris Saint-Germain coach Christophe Galtier said he will use video analysis to better understand the Ligue 1 leaders' problems following a second straight away defeat in the French league on Sunday.

PSG started with Lionel Messi and Neymar in attack before bringing on Kylian Mbappe – the first time the trio have played together since the Qatar World Cup – early in the second half but still managed only one shot on target in the whole game under driving rain.

A 65th-minute goal by Rennes defender Hamari Traoré condemned PSG to a second defeat in three matches and cut the French champions' lead over second-place Lens to three points. Rennes remain fifth.

“The images will speak for themselves," Galtier said of his plans to use video analysis, "after that there will be choices to make.”

It was expected that Galtier would field his attacking triumvirate of World Cup winner Messi alongside Neymar and Mbappe but the PSG boss sprung a surprise by selecting 20-year-old Hugo Ekitike to spearhead the attack ahead of Mbappe.

Ekitike, much like his more illustrious teammates Messi and Neymar, was largely anonymous before being replaced in the second half by Mbappe.

Messi sent Mbappe clean through moments after Rennes took the lead but the Frenchman fired over international teammate Steve Mandanda's goal.

Rennesgoalkeeper Steve Mandanda catches the ball in front of Paris Saint-Germain forward Kylian Mbappe. AFP
Rennesgoalkeeper Steve Mandanda catches the ball in front of Paris Saint-Germain forward Kylian Mbappe. AFP

Rennes coach Bruno Genesio's bold move paid off as he selected 18-year-old Lesley Ugochukwu and 17-year-old Désiré Doué in midfield, either side of Croatia's Lovro Majer.

Brittany side Rennes again proved a tough opponent, having beaten PSG to win the French Cup in 2019 and beating PSG at home 2-0 last season.

“We knew we were in for a difficult game and so it proved,” Galtier said. “Rennes was far too comfortable in defence.”

PSG's wobbles could hardly have come at a worse moment with the season-defining Champions League last-16 tie against Bayern Munich next month while is fast approaching while Lens and Marseille continue to chase down their lead at the top of Ligue 1.

“This is a tight league, but I’m not used to watch the standings. I’m focusing on performances, and I have work to do,” Galtier said.

The%20US%20Congress%2C%20explained
%3Cp%3E-%20US%20Congress%20is%20divided%20into%20two%20chambers%3A%20the%20House%20of%20Representatives%20and%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20435%20members%20make%20up%20the%20House%2C%20and%20100%20in%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%20A%20party%20needs%20control%20of%20218%20seats%20to%20have%20a%20majority%20in%20the%20House%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20Senate%2C%20a%20party%20needs%20to%20hold%2051%20seats%20for%20control%3C%2Fp%3E%0A%3Cp%3E-%20In%20the%20event%20of%20a%2050-50%20split%2C%20the%20vice%20president's%20party%20retains%20power%20in%20the%20Senate%3C%2Fp%3E%0A
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Wes%20Ball%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Owen%20Teague%2C%20Freya%20Allen%2C%20Kevin%20Durand%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

CHATGPT%20ENTERPRISE%20FEATURES
%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A
Match info

Costa Rica 0

Serbia 1
Kolarov (56')

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

Cricket World Cup League 2

UAE results
Lost to Oman by eight runs
Beat Namibia by three wickets
Lost to Oman by 12 runs
Beat Namibia by 43 runs

UAE fixtures
Free admission. All fixtures broadcast live on icc.tv

Tuesday March 15, v PNG at Sharjah Cricket Stadium
Friday March 18, v Nepal at Dubai International Stadium
Saturday March 19, v PNG at Dubai International Stadium
Monday March 21, v Nepal at Dubai International Stadium

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

Indoor cricket in a nutshell

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

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

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

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

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

Updated: January 16, 2023, 8:20 AM