Arsenal manager Mikel Arteta is ready for “a big test against the best football team in the world” when his team take on Manchester City in the FA Cup on Friday.
The Gunners are currently top of the Premier League five points clear of second-placed City and have a game in hand on the reigning champions.
Arteta will be returning to his old stamping ground this week having been assistant to Pep Guardiola at City for three years before leaving to take over as the main man at Arsenal in 2019.
Having missed out on a Champions League spot last season, Arsenal have not looked back this campaign having won 16 of their 19 matches, losing just once – away to Manchester United back in September.
But despite their stunning form – having just secured a revenge victory over United on Sunday – Arteta insists Guardiola's side still hold the advantage going into Friday's fourth-round clash.
“This is a big test against, in my opinion, the best football team in the world,” said the Spaniard. “I am looking forward to it. It will tell us a lot about where we are.
“The key word is belief. Our staff and players believe. And from the atmosphere at the Emirates against Manchester United on Sunday, even though we went behind, you could sense that the supporters and players believed we could go on and win it.
“I am extremely proud and privileged to be in this moment at the football club. We are all feeling that energy from everyone as we continue to try to get the club back where it belongs.”
Whatever the result in Manchester on Friday, Arteta does not believe it will have any bearing on when the two teams meet again in the league on February 15 at the Emirates Stadium.
“They will be very different games so there is no comparison, but let's see,” he said.
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“The important thing is to play well and try to win. Winning gives you momentum, breeds confidence and helps you to prepare for the next match. That will be our focus on Friday.
“In some ways it will define our season … because if we are able to win on Friday we will go into the next round and they won't.
“It is a very important competition for us and winning will define this moment, for sure, as it will give us a chance to try to go on and win this trophy.”
It is not just Arteta heading back to take on his former club as full-back Oleksandr Zinchenko will be returning for the first time since leaving the North West for London in a £30 million ($35.8m) move back in July.
And striker Gabriel Jesus also made the same journey during the summer but is currently out of action after injuring his knee while out at the Qatar World Cup with Brazil.
But Zinchenko is available and Arteta is delighted with what the Ukrainian has brought the club since arriving. “We know he is a player that gives us everything we want in that position. He gives us versatility but takes a lot of attention as well, freeing up spaces for us, which is really important,” said Arteta.
“I would especially highlight his intensity. What he brought is a real desire to win and to make something special with this team. The experiences he has had in the past are really helpful to that.”
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
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Key 2013/14 UAE Motorsport dates
October 4: Round One of Rotax Max Challenge, Al Ain (karting)
October 1: 1 Round One of the inaugural UAE Desert Championship (rally)
November 1-3: Abu Dhabi Grand Prix (Formula One)
November 28-30: Dubai International Rally
January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)
March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)
April 4-10: Abu Dhabi Desert Challenge (Endurance)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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TCL INFO
Teams:
Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan
Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals
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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
Fourth-round clashes for British players
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UK’s AI plan
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- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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