• Liverpool striker Mohamed Salah in action in the 0-0 Premier League draw against Chelsea at Anfield on January 21, 2023. AFP
    Liverpool striker Mohamed Salah in action in the 0-0 Premier League draw against Chelsea at Anfield on January 21, 2023. AFP
  • Chelsea's German midfielder Kai Havertz celebrates after scoring, but his effort was disallowed for offside. AFP
    Chelsea's German midfielder Kai Havertz celebrates after scoring, but his effort was disallowed for offside. AFP
  • Chelsea's Mykhailo Mudryk just fails to score. PA
    Chelsea's Mykhailo Mudryk just fails to score. PA
  • Ibrahim Konata in action against Kai Havertz. EPA
    Ibrahim Konata in action against Kai Havertz. EPA
  • Hakim Ziyech of Chelsea reacts after a missed chance. Getty
    Hakim Ziyech of Chelsea reacts after a missed chance. Getty
  • Liverpool's Mohamed Salah in action with Chelsea's Lewis Hall. Reuters
    Liverpool's Mohamed Salah in action with Chelsea's Lewis Hall. Reuters
  • Chelsea's Conor Gallagher in pain. Reuters
    Chelsea's Conor Gallagher in pain. Reuters
  • Chelsea manager Graham Potter and Liverpool's Jurgen Klopp talk prior to the match. EPA
    Chelsea manager Graham Potter and Liverpool's Jurgen Klopp talk prior to the match. EPA

Mohamed Salah misfires again as Liverpool and Chelsea contest miserable draw at Anfield


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Liverpool and Chelsea occupied ninth and tenth in the Premier League at the start of Saturday, and after a goalless meeting, it was apparent why given the standard of football on show at a bitterly cold Anfield.

Jurgen Klopp spoke too soon when he said last week that Liverpool’s defeat at Brighton was the worst performance of his Reds tenure. This dourest of draws that belied the individual quality on the pitch and money spent on both teams was equally as putrid.

It was no way for Klopp to mark his 1000th game in management.

A combined outlay of £1 billion should have resulted in better entertainment, but these two crisis clubs are where they are for a reason.

Nobody can be quite sure what has happened to Liverpool this season. There were not many who had the Reds down as anything other than the biggest threat to Manchester City’s hopes of retaining the title again, given they strengthened a squad in the summer that went within a hair’s breadth of the quadruple last term.

So many stars who were near imperious last season have fallen off a cliff this time around. Fabinho, for so long the calming influence to keep the Liverpool juggernaut on its path to success, was dropped in favour of 18-year-old Stefan Bajcetic, given his first Premier League start, while Jordan Henderson was also usurped in the starting lineup.

The biggest disappointment after yet another anonymous display was Mohamed Salah. Ever since smashing their previously strict pay structure and handing over the keys to the city to persuade the Egyptian to stay at Anfield in the summer, the player who has made the difference for so long has looked a shadow of his former self.

The worrying thing for the club which bet so much on Salah is not only is he short of form, but the fire inside that burned when at his unrelenting best appears to be cooling.

Last season, Salah averaged four and a half shots per game in the league, creating more than two chances on every match for teammates. His only offering on Saturday was one wayward effort from a promising position in the opening period, while he did not provide any key passes in the entire match.

Salah was not alone in his substandard performance.

On the back of successive league defeats for the second time this season following their humbling at Brighton, Liverpool looked to be up against it once more from the off as Kai Havertz fired home from close range, but after a lengthy VAR review, the German was ruled to be offside.

Otherwise, both sides struggled to make inroads. The hosts especially were unable to create many clearcut openings of note in the first half, with new signing Cody Gakpo blazing two presentable opportunities over the top.

Chelsea should have gone into the break in front but another January arrival, defender Benoit Badiashile, headed too close to Liverpool goalkeeper Alisson from close range.

The second half brought little improvement. Chelsea introduced new signing Mykhailo Mudryk from the bench, but while he looked likely, with one mazy run resulting in the Ukrainian finding the side-netting, he was unable to inspire his side to a second successive league win.

Another big-money arrival, Darwin Nunez had Liverpool’s best chance of the second half, but his miserable start to life in England continue as he fired straight at the otherwise untroubled Kepa Arrizabalaga.

A winner for either side would not have been a true reflection of where these two teams are at. The road back to the top will be a long and troubling one indeed for both of these fallen giants.

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

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

MATCH INFO

AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports

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
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Newcastle United 0 Tottenham Hotspur 2
Tottenham (Alli 61'), Davies (70')
Red card Jonjo Shelvey (Newcastle)

Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

Countdown to Zero exhibition will show how disease can be beaten

Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a  month before Reaching the Last Mile.

Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.

 

Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.

  • It’s So Easy
  • Mr Brownstone
  • Chinese Democracy
  • Welcome to the Jungle
  • Double Talkin’ Jive
  • Better
  • Estranged
  • Live and Let Die (Wings cover)
  • Slither (Velvet Revolver cover)
  • Rocket Queen
  • You Could Be Mine
  • Shadow of Your Love
  • Attitude (Misfits cover)
  • Civil War
  • Coma
  • Love Theme from The Godfather (movie cover)
  • Sweet Child O’ Mine
  • Wichita Lineman (Jimmy Webb cover)
  • Wish You Were Here (instrumental Pink Floyd cover)
  • November Rain
  • Black Hole Sun (Soundgarden cover)
  • Knockin’ on Heaven’s Door (Bob Dylan cover)
  • Nightrain

Encore:

  • Patience
  • Don’t Cry
  • The Seeker (The Who cover)
  • Paradise City
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
Tree of Hell

Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla

Director: Raed Zeno

Rating: 4/5

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP

Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan

Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Updated: January 21, 2023, 3:28 PM