• Eddie Nketiah celebrates scoring Arsenal's third goal in the 3-2 Premier League victory against Manchester United at the Emirates Stadium on January 22, 2023. Action Images
    Eddie Nketiah celebrates scoring Arsenal's third goal in the 3-2 Premier League victory against Manchester United at the Emirates Stadium on January 22, 2023. Action Images
  • Arsenal's Eddie Nketiah celebrates with his teammates after scoring the winner. PA
    Arsenal's Eddie Nketiah celebrates with his teammates after scoring the winner. PA
  • Eddie Nketiah celebrates with Bukayo Saka. Getty
    Eddie Nketiah celebrates with Bukayo Saka. Getty
  • Lisandro Martinez celebrates after scoring Manchester United's second goal. AP
    Lisandro Martinez celebrates after scoring Manchester United's second goal. AP
  • Lisandro Martinez celebrates with Bruno Fernandes. Getty
    Lisandro Martinez celebrates with Bruno Fernandes. Getty
  • Martinez celebrates after scoring. AP
    Martinez celebrates after scoring. AP
  • Manchester United's Lisandro Martinez scores their second goal past Arsenal's Aaron Ramsdale. Reuters
    Manchester United's Lisandro Martinez scores their second goal past Arsenal's Aaron Ramsdale. Reuters
  • Bukayo Saka celebrates with Gabriel after scoring Arsenal's second goal. Getty
    Bukayo Saka celebrates with Gabriel after scoring Arsenal's second goal. Getty
  • Bukayo Saka scores Arsenal's second goal. Action Images
    Bukayo Saka scores Arsenal's second goal. Action Images
  • Bukayo Saka celebrates scoring. Action Images
    Bukayo Saka celebrates scoring. Action Images
  • Eddie Nketiah celebrates scoring Arsenal's first goal. PA
    Eddie Nketiah celebrates scoring Arsenal's first goal. PA
  • Arsenal's Eddie Nketiah celebrates. AP
    Arsenal's Eddie Nketiah celebrates. AP
  • Eddie Nketiah heads Arsenal level at Emirates Stadium. AP
    Eddie Nketiah heads Arsenal level at Emirates Stadium. AP
  • United's Marcus Rashford of Manchester United scores past Arsenal goalkeeper Aaron Ramsdale. Getty
    United's Marcus Rashford of Manchester United scores past Arsenal goalkeeper Aaron Ramsdale. Getty
  • Arsenal manager Mikel Arteta gestures on the touchline. PA
    Arsenal manager Mikel Arteta gestures on the touchline. PA
  • Marcus Rashford celebrates scoring. EPA
    Marcus Rashford celebrates scoring. EPA
  • Rashford celebrates the opening goal. EPA
    Rashford celebrates the opening goal. EPA
  • Bruno Fernandes battles for possession with Martin Odegaard of Arsenal. Getty
    Bruno Fernandes battles for possession with Martin Odegaard of Arsenal. Getty
  • Manchester United's manager Erik ten Hag watches the action. EPA
    Manchester United's manager Erik ten Hag watches the action. EPA

Mikel Arteta and Arsenal ready for big test against 'best team in the world' Man City


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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.

Arsenal 3 Man United 2: Player ratings

  • ARSENAL RATINGS: Aaron Ramsdale 6: Early collision with Fernandes had United appealing for penalty, but it was rightly ignored. No chance with wonderful Rashford finish. Fine save from deflected shot from the same player in th second half but then flapped badly at a corner ahead of United’s second. AFP
    ARSENAL RATINGS: Aaron Ramsdale 6: Early collision with Fernandes had United appealing for penalty, but it was rightly ignored. No chance with wonderful Rashford finish. Fine save from deflected shot from the same player in th second half but then flapped badly at a corner ahead of United’s second. AFP
  • Ben White 6: Challenge on the in-form Rashford resulted in the game’s first yellow card in the first half which might explain his half-time substitution with the Gunners not taking risk of going down to 10 men with the game evenly poised. AP
    Ben White 6: Challenge on the in-form Rashford resulted in the game’s first yellow card in the first half which might explain his half-time substitution with the Gunners not taking risk of going down to 10 men with the game evenly poised. AP
  • Gabriel 7: Slight slackness early on when he allowed a hopeful Lisandro Martinez long ball across th box that resulted in Ramsdale’s coming together with Fernandes. Keane v Vieira-esque head-to-head ‘discussion’ with th Portuguese midfielder in a game that was throwback to that era. Getty
    Gabriel 7: Slight slackness early on when he allowed a hopeful Lisandro Martinez long ball across th box that resulted in Ramsdale’s coming together with Fernandes. Keane v Vieira-esque head-to-head ‘discussion’ with th Portuguese midfielder in a game that was throwback to that era. Getty
  • William Saliba 8: Another assured display from th French defender. Cool, calm, and times challenges so well and never put a foot wrong. Getty
    William Saliba 8: Another assured display from th French defender. Cool, calm, and times challenges so well and never put a foot wrong. Getty
  • Olseksandr Zinchenko 8: Played a key role in the build-up for Nketiah’s goal then scuffed a low strike across the penalty area that almost ended up picking out Nketiah just before the break. Fine job keeping Antony under control. Getty
    Olseksandr Zinchenko 8: Played a key role in the build-up for Nketiah’s goal then scuffed a low strike across the penalty area that almost ended up picking out Nketiah just before the break. Fine job keeping Antony under control. Getty
  • Thomas Partey 7: Fired a shot just wide in the opening couple of minutes but was sloppy in possession then skinned by Rashford for the opening goal. Went on to help Arsenal win the midfield battle. AFP
    Thomas Partey 7: Fired a shot just wide in the opening couple of minutes but was sloppy in possession then skinned by Rashford for the opening goal. Went on to help Arsenal win the midfield battle. AFP
  • Granit Xhaka 8: Nice ball to set up an early chance for midfield partner Partey and even better delivery to supply the cross for Nketiah’s equaliser. What a season the Swiss is having. Superb again. AP
    Granit Xhaka 8: Nice ball to set up an early chance for midfield partner Partey and even better delivery to supply the cross for Nketiah’s equaliser. What a season the Swiss is having. Superb again. AP
  • Martin Odegaard 8: Very impressive shift from Norwegian, winning challenges, great passing and movement. Was Arsenal’s heartbeat throughout. Getty
    Martin Odegaard 8: Very impressive shift from Norwegian, winning challenges, great passing and movement. Was Arsenal’s heartbeat throughout. Getty
  • Bukayo Saka 9: Exploded into the game just after the break when he cut inside Eriksen before fizzing home a stunning strike from the edge of the area to put his team 2-1 up. Then hit the post with a similar effort that took a slight deflection. AFP
    Bukayo Saka 9: Exploded into the game just after the break when he cut inside Eriksen before fizzing home a stunning strike from the edge of the area to put his team 2-1 up. Then hit the post with a similar effort that took a slight deflection. AFP
  • Gabriel Martinelli 7: Missed a chance for a quick leveller when he curled a shot wide of target from a well-worked corner. Always threatening down the left and had an intriguing battle against Wan-Bissaka. Getty
    Gabriel Martinelli 7: Missed a chance for a quick leveller when he curled a shot wide of target from a well-worked corner. Always threatening down the left and had an intriguing battle against Wan-Bissaka. Getty
  • Eddie Nketiah 8: Headed Arsenal level just seven minutes after United had opened the scoring – his 12th goal in his last 13 starts at Emirates Stadium. Denied another by fine De Gea reaction save before grabbing the winner with a lovely flicked finish. AP
    Eddie Nketiah 8: Headed Arsenal level just seven minutes after United had opened the scoring – his 12th goal in his last 13 starts at Emirates Stadium. Denied another by fine De Gea reaction save before grabbing the winner with a lovely flicked finish. AP
  • SUBS: Takehiro Tomiyasu (On for White 46’) 7: Always looking to push forward after coming on, although keeping tabs on Rashford was his big test which he pretty much passed. AP
    SUBS: Takehiro Tomiyasu (On for White 46’) 7: Always looking to push forward after coming on, although keeping tabs on Rashford was his big test which he pretty much passed. AP
  • Learndro Tossard (On for Martinelli 82’) N/A. Reuters Rob Holding (On for Odegaard 90+3’) N/A.
    Learndro Tossard (On for Martinelli 82’) N/A. Reuters Rob Holding (On for Odegaard 90+3’) N/A.
  • MAN UNITED RATINGS: David De Gea 6: Beaten from distance by Saka. Conceded three goals for the first time since Brentford (and for the second time at Arsenal in nine months), but made some notable saves, the best from close range from Nketiah as Arsenal pushed for a third. Unusually poor goal kicks. AP
    MAN UNITED RATINGS: David De Gea 6: Beaten from distance by Saka. Conceded three goals for the first time since Brentford (and for the second time at Arsenal in nine months), but made some notable saves, the best from close range from Nketiah as Arsenal pushed for a third. Unusually poor goal kicks. AP
  • Aaron Wan-Bissaka 6: An enthralling match but an awkward afternoon for the Londoner and he twice cost his side in moves involving Nketiah, whom he played onside for the winning goal. Better up against Martinelli AFP
    Aaron Wan-Bissaka 6: An enthralling match but an awkward afternoon for the Londoner and he twice cost his side in moves involving Nketiah, whom he played onside for the winning goal. Better up against Martinelli AFP
  • Lisandro Martinez 7: Lifted a header perfectly from his bandaged head to make it 2-2 for his first United goal. He read the bounce brilliantly before that and ran to the travelling fans to celebrate. Useful going forward, too, but could have done better for two Arsenal goals. Went in well on the wonderful Odegaard and blocked from Xhaka too. AP
    Lisandro Martinez 7: Lifted a header perfectly from his bandaged head to make it 2-2 for his first United goal. He read the bounce brilliantly before that and ran to the travelling fans to celebrate. Useful going forward, too, but could have done better for two Arsenal goals. Went in well on the wonderful Odegaard and blocked from Xhaka too. AP
  • Raphael Varane 7: The most comfortable United defender and not the one targeted by Arsenal. Calm. How did his defence concede three? His mentality is not an issue, but his manager was angry at the end and said: “At this moment I am annoyed. I told the players if you want to win trophies you have to change your mentality.” PA
    Raphael Varane 7: The most comfortable United defender and not the one targeted by Arsenal. Calm. How did his defence concede three? His mentality is not an issue, but his manager was angry at the end and said: “At this moment I am annoyed. I told the players if you want to win trophies you have to change your mentality.” PA
  • Luke Shaw 6: His most challenging game for a while against the best team in the league. Backed off all the way into the 16-yard box, leading Saka, his tormentor as the game went on, towards his best foot to shoot. Reuters
    Luke Shaw 6: His most challenging game for a while against the best team in the league. Backed off all the way into the 16-yard box, leading Saka, his tormentor as the game went on, towards his best foot to shoot. Reuters
  • Scott McTominay 7: Header kept out by Ramsdale, as was a shot after 28 minutes. Gave it a good go in his first league start since he lost his place to Casemiro at the start of October, but he’s not got the Brazilian’s influence. Few have. Getty
    Scott McTominay 7: Header kept out by Ramsdale, as was a shot after 28 minutes. Gave it a good go in his first league start since he lost his place to Casemiro at the start of October, but he’s not got the Brazilian’s influence. Few have. Getty
  • Christian Eriksen 6: Inswinging corner from the left led to Martinez’s equaliser, but he doesn’t have the defensive qualities of Casemiro and his role in losing the ball and then letting Saka get his shot off didn’t cover him with glory. Better going forward but found it hard to influence a game against the league leaders. EPA
    Christian Eriksen 6: Inswinging corner from the left led to Martinez’s equaliser, but he doesn’t have the defensive qualities of Casemiro and his role in losing the ball and then letting Saka get his shot off didn’t cover him with glory. Better going forward but found it hard to influence a game against the league leaders. EPA
  • Bruno Fernandes 7: Early penalty appeal turned down. Denied Xhaka with a clearance. Set up Rashford his exceptional opener. Involved as ever but met his match against top-level opponents. AFP
    Bruno Fernandes 7: Early penalty appeal turned down. Denied Xhaka with a clearance. Set up Rashford his exceptional opener. Involved as ever but met his match against top-level opponents. AFP
  • Antony 5: Another challenging day, but he’s getting a lot of help at Carrington and his defensive game was much improved. Broke on the right and set up McTominay for a shot, but much of his attacks come to nothing in a game United never looked like winning. PA
    Antony 5: Another challenging day, but he’s getting a lot of help at Carrington and his defensive game was much improved. Broke on the right and set up McTominay for a shot, but much of his attacks come to nothing in a game United never looked like winning. PA
  • Marcus Rashford 8: Superb strike to beat Partey and shoot to put United ahead, his first away league goal in over two years. A second effort was well saved by Ramsdale. Seventeen goals so far this season. AFP
    Marcus Rashford 8: Superb strike to beat Partey and shoot to put United ahead, his first away league goal in over two years. A second effort was well saved by Ramsdale. Seventeen goals so far this season. AFP
  • Wout Weghorst 6: Willing. Held the ball up well and played others in like Antony. A reference for his teammates and a physical challenge for the Arsenal defenders too but never looked like scoring. AFP
    Wout Weghorst 6: Willing. Held the ball up well and played others in like Antony. A reference for his teammates and a physical challenge for the Arsenal defenders too but never looked like scoring. AFP
  • SUBS: Fred (Antony 71’) 6: Lost out in the challenge which ended up with Arsenal’s winner; Alejandro Garnacho (Varane 90’) N/A. Getty
    SUBS: Fred (Antony 71’) 6: Lost out in the challenge which ended up with Arsenal’s winner; Alejandro Garnacho (Varane 90’) N/A. Getty

“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

On sale: Now

Price: From Dh117,059

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

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

Fourth-round clashes for British players

- Andy Murray (1) v Benoit Paire, Centre Court (not before 4pm)

- Johanna Konta (6) v Caroline Garcia (21), Court 1 (4pm)

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £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
While you're here
Generation Start-up: Awok company profile

Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

Stage: still in talks with VCs

Principal Investors: self-financed by founder

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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Updated: January 25, 2023, 3:00 PM