• Bayern Munich's Dayot Upamecano receives a yellow card from referee Daniel Siebert during the Bundesliga match against RB Leipzig on Friday, January 20, 2023. EPA
    Bayern Munich's Dayot Upamecano receives a yellow card from referee Daniel Siebert during the Bundesliga match against RB Leipzig on Friday, January 20, 2023. EPA
  • Thomas Muller of Bayern Munich applauds fans after the draw against Leipzig at the Red Bull Arena. Getty
    Thomas Muller of Bayern Munich applauds fans after the draw against Leipzig at the Red Bull Arena. Getty
  • Munich's Dayot Upamecano (L) in action against Leipzig's Dominik Szoboszlai (R) during the German Bundesliga soccer match between RB Leipzig and FC Bayern Munich in Leipzig, Germany, 20 January 2023. EPA/FILIP SINGER (ATTENTION: The DFL regulations prohibit any use of photographs as image sequences and/or quasi-video. )
    Munich's Dayot Upamecano (L) in action against Leipzig's Dominik Szoboszlai (R) during the German Bundesliga soccer match between RB Leipzig and FC Bayern Munich in Leipzig, Germany, 20 January 2023. EPA/FILIP SINGER (ATTENTION: The DFL regulations prohibit any use of photographs as image sequences and/or quasi-video. )
  • Willi Orban of Leipzig is challenged by Eric Maxim Choupo-Moting of Bayern Munich. Getty
    Willi Orban of Leipzig is challenged by Eric Maxim Choupo-Moting of Bayern Munich. Getty
  • Leipzig's Marcel Halstenberg celebrates scoring on Friday. EPA
    Leipzig's Marcel Halstenberg celebrates scoring on Friday. EPA
  • Bayern Munich's Eric Maxim Choupo-Moting (R) scores the opening goal. EPA
    Bayern Munich's Eric Maxim Choupo-Moting (R) scores the opening goal. EPA
  • Leipzig's Marcel Halstenberg, right, scores his side's first goal. AP
    Leipzig's Marcel Halstenberg, right, scores his side's first goal. AP

Bayern Munich settle for draw as Bundesliga returns after two months


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The Bundesliga resumed after an incredible two-month break on Friday and the rustiness was visible as Bayern Munich had to settle for an error-strewn 1-1 draw with Leipzig.

Leipzig defender Marcel Halstenberg equalised after Eric Maxim Choupo-Moting’s first-half strike as third-place Leipzig remained six points behind league leader Bayern.

“After a two-month break there were things we did well and other things we could have done better,” Bayern coach Julian Nagelsmann said. “We were a bit too hectic in the final third.”

Goalkeeper Yann Sommer made his Bayern debut following his transfer from Borussia Monchengladbach on Thursday as the injured Manuel Neuer’s replacement, but the Swiss goalkeeper had little opportunity to shine in a lacklustre encounter.

“I was so looking forward to it,” Sommer said. “Of course, a new team, and I’m a new goalkeeper, so it wasn’t always perfect, but it was fun. We’d have liked to have won.”

Veteran Bayern forward Thomas Muller had a chance to win the match in injury time with a shot from point blank range, but dragged his effort just wide.

Bayern were fortunate not to be reduced to 10 men in the 66th minute when France defender Dayot Upamecano brought down Dominik Szoboszlai who was through on goal with only goalkeeper Sommer to beat.

Upamecano, one of four former Leipzig players in Bayern's squad along with manager Nagelsmann, received a yellow card.

Leipzig manager Marco Rose, who picked up a yellow card for remonstrating with the referee late in the game, said he could live with the decision.

"At first I saw it differently - I thought he [Szoboszlai] was through," said Rose.

"[But] I spoke with the referee and I can see his argument - a yellow card is totally OK."

Meanwhile, Bayern manager Nagelsmann said on Friday that injured captain Neuer remains the club's first-choice goalkeeper, despite the addition of "outstanding" Sommer.

"Yann had a good game, it's not an easy situation. Manu is our captain and a world-class player," Nagelsmann said.

"To come in after such a short [preparation] time isn't easy."

He added: "Manuel is our captain and our number one. We're doing everything we can to get him healthy, and then we assume he'll be back in the summer."

Bayern, missing several players through injury, including keeper Neuer, Sadio Mane and Lucas Hernandez, are top on 35 points, with Leipzig in third place on 29. Second-placed Freiburg, on 30, travel to Wolfsburg on Saturday.

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WallyGPT%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2014%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESaeid%20and%20Sami%20Hejazi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInvestment%20raised%3A%20%3C%2Fstrong%3E%247.1%20million%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2020%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%20round%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%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

The specs

Price, base / as tested Dh12 million

Engine 8.0-litre quad-turbo, W16

Gearbox seven-speed dual clutch auto

Power 1479 @ 6,700rpm

Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
David Haye record

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

The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Power: 268bhp / 536bhp
Torque: 343Nm / 686Nm
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
On sale: Later this year
Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket

Florida: The critical Sunshine State

Though mostly conservative, Florida is usually always “close” in presidential elections. In most elections, the candidate that wins the Sunshine State almost always wins the election, as evidenced in 2016 when Trump took Florida, a state which has not had a democratic governor since 1991. 

Joe Biden’s campaign has spent $100 million there to turn things around, understandable given the state’s crucial 29 electoral votes.

In 2016, Mr Trump’s democratic rival Hillary Clinton paid frequent visits to Florida though analysts concluded that she failed to appeal towards middle-class voters, whom Barack Obama won over in the previous election.

UAE currency: the story behind the money in your pockets
Updated: January 21, 2023, 4:33 AM