• Nottingham Forest manager Steve Cooper celebrates with new goalkeeper Keylor Navas after his debut in the 1-0 Premier League victory against Leeds United at the City Ground on February 5, 2023. Reuters
    Nottingham Forest manager Steve Cooper celebrates with new goalkeeper Keylor Navas after his debut in the 1-0 Premier League victory against Leeds United at the City Ground on February 5, 2023. Reuters
  • Forest manager Steve Cooper with Keylor Navas. PA
    Forest manager Steve Cooper with Keylor Navas. PA
  • Brennan Johnson of Nottingham Forest celebrates after scoring their winner. Getty
    Brennan Johnson of Nottingham Forest celebrates after scoring their winner. Getty
  • Nottingham Forest's Brennan Johnson scores their winning goal. PA
    Nottingham Forest's Brennan Johnson scores their winning goal. PA
  • Nottingham Forest's Brennan Johnson scores their winner. PA
    Nottingham Forest's Brennan Johnson scores their winner. PA
  • Brennan Johnson celebrates his goal with his Nottingham Forest teammates. AFP
    Brennan Johnson celebrates his goal with his Nottingham Forest teammates. AFP
  • Nottingham Forest's Brennan Johnson scores their winner. PA
    Nottingham Forest's Brennan Johnson scores their winner. PA
  • Nottingham Forest's new goalkeeper Keylor Navas. Getty
    Nottingham Forest's new goalkeeper Keylor Navas. Getty
  • Nottingham Forest's goalkeeper Keylor Navas and manager Steve Cooper after the win. AP
    Nottingham Forest's goalkeeper Keylor Navas and manager Steve Cooper after the win. AP
  • Leeds United's Maximilian Wober, left, battles for the ball with Nottingham Forest's Willy Boly and Keylor Navas. PA
    Leeds United's Maximilian Wober, left, battles for the ball with Nottingham Forest's Willy Boly and Keylor Navas. PA
  • Nottingham Forest goalkeeper Keylor Navas receives medical attention. PA
    Nottingham Forest goalkeeper Keylor Navas receives medical attention. PA
  • Keylor Navas of Nottingham Forest makes a save from Luis Sinisterra of Leeds United. Getty
    Keylor Navas of Nottingham Forest makes a save from Luis Sinisterra of Leeds United. Getty
  • Nottingham Forest goalkeeper Keylor Navas. PA
    Nottingham Forest goalkeeper Keylor Navas. PA
  • Nottingham Forest's Keylor Navas makes a save. AP
    Nottingham Forest's Keylor Navas makes a save. AP
  • Leeds United's Tyler Adams reacts after their defeat. AFP
    Leeds United's Tyler Adams reacts after their defeat. AFP
  • Leeds United's Luke Ayling argues with referee Robert Jones. PA
    Leeds United's Luke Ayling argues with referee Robert Jones. PA
  • Leeds manager Jesse Marsch. Getty
    Leeds manager Jesse Marsch. Getty
  • Leeds United's Austrian defender Maximilian Wober, left, fights for the ball. AFP
    Leeds United's Austrian defender Maximilian Wober, left, fights for the ball. AFP
  • Luke Ayling of Leeds United is challenged by Orel Mangala of Nottingham Forest. Getty
    Luke Ayling of Leeds United is challenged by Orel Mangala of Nottingham Forest. Getty
  • Leeds United's Pascal Struijk is shown a yellow card by referee Robert Jones. Reuters.
    Leeds United's Pascal Struijk is shown a yellow card by referee Robert Jones. Reuters.
  • Leeds United's Maximilian Wober in action with Nottingham Forest's Chris Wood. Reuters
    Leeds United's Maximilian Wober in action with Nottingham Forest's Chris Wood. Reuters
  • Nottingham Forest's Morgan Gibbs-White and Leeds United's Tyler Adams battle. PA
    Nottingham Forest's Morgan Gibbs-White and Leeds United's Tyler Adams battle. PA
  • Leeds striker Wilfried Gnonto and Nottingham Forest's Serge Aurier. AFP
    Leeds striker Wilfried Gnonto and Nottingham Forest's Serge Aurier. AFP
  • Jack Harrison of Leeds United battles for possession with Serge Aurier of Nottingham Forest. Getty
    Jack Harrison of Leeds United battles for possession with Serge Aurier of Nottingham Forest. Getty
  • Nottingham Forest's Serge Aurier in action with Leeds United's Jack Harrison. Reuters
    Nottingham Forest's Serge Aurier in action with Leeds United's Jack Harrison. Reuters

Keeper Keylor Navas stars on debut for Nottingham Forest in victory over Leeds


  • English
  • Arabic

Keylor Navas immediately showed his class on his Nottingham Forest debut as he helped his new club to a 1-0 win over Leeds in a crunch clash at the bottom of the Premier League.

The three-time Champions League winner with Real Madrid was part of Forest’s recruitment drive in January, making a loan switch from Paris St Germain, and he produced a string of saves in the first half to keep Leeds at bay.

He had already saved from Luis Sinisterra by the time Brennan Johnson’s 14th-minute goal put Forest ahead and then he kept out Luke Ayling and Willy Gnonto to ensure the three points.

The win is massive for Forest in their bid to move clear of the bottom three and they are now six points above 18th-placed Everton and may now begin to look up rather than down after strengthening their squad last month.

Leeds are definitely looking over their shoulders as after a seventh game without a win they are out of the bottom three on goal difference alone, with two games against Manchester United coming up in the next seven days.

They will live to regret coming up against Navas in this form as they squandered good chances in the first half, but could not find that cutting edge in the second.

Forest enjoyed a busy end to the transfer window as they added three signings on deadline day and brought in Andre Ayew as a free agent two days later.

Highly decorated goalkeeper Navas was the only starter of those and immediately proved his calibre as he was forced into an early save.

Sinisterra darted into the penalty and flicked an effort towards goal but the former Real Madrid man got down well to keep it out.

Forest defender Neco Williams to BBC Sport: "What a debut [for Keylor Navas], massive, massive saves. He kept us in it and we're thankful for him.

"What a career he has had and what a career he is having. It's not easy making your Premier League debut against Leeds.

"The start of the season was tough, no one knew each other it was hard to get the chemistry on and off the pitch. Now we're gelling together and the results are coming."

Manchester United v Nottingham Forest ratings

  • MANCHESTER UNITED RATINGS: Tom Heaton – 7. A rare, but deserved, start. Saved well from Johnson on 33 and Danilo later on. Clean sheet again. Valued member of Ten Hag’s squad. A positive energy giver in the dressing room, rather than taker. Getty
    MANCHESTER UNITED RATINGS: Tom Heaton – 7. A rare, but deserved, start. Saved well from Johnson on 33 and Danilo later on. Clean sheet again. Valued member of Ten Hag’s squad. A positive energy giver in the dressing room, rather than taker. Getty
  • Aaron Wan Bissaka – 7. With a 3-0 lead from the first leg, it wasn’t a great game, especially in a slow first half. United took time to go ahead, but the right-back’s link up with Antony was one of the brighter moments. AP
    Aaron Wan Bissaka – 7. With a 3-0 lead from the first leg, it wasn’t a great game, especially in a slow first half. United took time to go ahead, but the right-back’s link up with Antony was one of the brighter moments. AP
  • Raphael Varane – 8. Surridge booked for a tackle on the Frenchman which annoyed United’s players and worried United fans in case he was injured. He’s a vital player and will be crucial for any United success this season. Getty
    Raphael Varane – 8. Surridge booked for a tackle on the Frenchman which annoyed United’s players and worried United fans in case he was injured. He’s a vital player and will be crucial for any United success this season. Getty
  • Lisandro Martinez – 8. A defender who played like a midfielder. He’s going to Wembley and Manchester United have 12 straight wins at home, with 31 goals scored and 12 clean sheets. Fine alongside Varane. AP
    Lisandro Martinez – 8. A defender who played like a midfielder. He’s going to Wembley and Manchester United have 12 straight wins at home, with 31 goals scored and 12 clean sheets. Fine alongside Varane. AP
  • Luke Shaw – 6. Busy night (more touches than any player on the pitch) trying – and not always successfully – to deal with Johnson. He’ll enjoy his first trip to Wembley with United fans since 2018. Getty
    Luke Shaw – 6. Busy night (more touches than any player on the pitch) trying – and not always successfully – to deal with Johnson. He’ll enjoy his first trip to Wembley with United fans since 2018. Getty
  • Bruno Fernandes – 8. Beautiful pass with the outside of his foot to Shaw after 15. Another wondrous pass before the second goal. Switched to the right, where he’d played so well in the Manchester derby, after an hour. Lively, driven. Man of the match. AFP
    Bruno Fernandes – 8. Beautiful pass with the outside of his foot to Shaw after 15. Another wondrous pass before the second goal. Switched to the right, where he’d played so well in the Manchester derby, after an hour. Lively, driven. Man of the match. AFP
  • Casemiro – 8. More advanced than usual. Headed the ball towards goal after 29 when he found himself in space. Missed Johnson as he created Forest’s best first half chance. Beautiful curling ball to Weghorst on 45. Headed wide on 65. Still the game’s central figure. Booked after a slip. AFP
    Casemiro – 8. More advanced than usual. Headed the ball towards goal after 29 when he found himself in space. Missed Johnson as he created Forest’s best first half chance. Beautiful curling ball to Weghorst on 45. Headed wide on 65. Still the game’s central figure. Booked after a slip. AFP
  • Fred – 7. Booked after a challenge on Scarpa. Scored again at the Stretford End – it is becoming a habit. Combines so well with Casemiro. AFP
    Fred – 7. Booked after a challenge on Scarpa. Scored again at the Stretford End – it is becoming a habit. Combines so well with Casemiro. AFP
  • Antony – 7. Positive start, he’s playing better. Lovely moments of skill, striking the ball off a high bounce on 37. Forest defended well. Getty
    Antony – 7. Positive start, he’s playing better. Lovely moments of skill, striking the ball off a high bounce on 37. Forest defended well. Getty
  • Wout Weghorst – 6. Won his headers but little service in the first half. Casemiro’s ball saw him glance the ball with a header against the post. Went down having been kicked by McKenna. Should have had a penalty. Getty
    Wout Weghorst – 6. Won his headers but little service in the first half. Casemiro’s ball saw him glance the ball with a header against the post. Went down having been kicked by McKenna. Should have had a penalty. Getty
  • Alejandro Garnacho – 6. Final ball lacking but he still excites when he gets the ball. Beat Williams and got a shot on the near post on 61. Numerous niggles with Johnson and Williams, who pulled him back. Getty
    Alejandro Garnacho – 6. Final ball lacking but he still excites when he gets the ball. Beat Williams and got a shot on the near post on 61. Numerous niggles with Johnson and Williams, who pulled him back. Getty
  • SUBS: Marcus Rashford (Garnacho 62’) – 8. Appealed – wrongly – for a penalty. Set up the opening goal. And the second for Fred. His confidence, his sharpness, his awareness. Brilliant cameo. Getty
    SUBS: Marcus Rashford (Garnacho 62’) – 8. Appealed – wrongly – for a penalty. Set up the opening goal. And the second for Fred. His confidence, his sharpness, his awareness. Brilliant cameo. Getty
  • Jadon Sancho (Antony 63’) – 6. On his first appearance since October. Went in the number 10 role behind Martial. AFP
    Jadon Sancho (Antony 63’) – 6. On his first appearance since October. Went in the number 10 role behind Martial. AFP
  • Anthony Martial (Weghorst 63’) – 7. On as the central striker, where he put United ahead in the game (and 4-0 on aggregate). Just what his confidence needed. Getty
    Anthony Martial (Weghorst 63’) – 7. On as the central striker, where he put United ahead in the game (and 4-0 on aggregate). Just what his confidence needed. Getty
  • Victor Lindelof (Casemiro 80’) – N/A. Good to stretch his legs and help keep the momentum going. Reuters
    Victor Lindelof (Casemiro 80’) – N/A. Good to stretch his legs and help keep the momentum going. Reuters
  • Harry Maguire (Varane 80’) – N/A. Would have liked to have started this one, but his manager is going to do it his way. AFP
    Harry Maguire (Varane 80’) – N/A. Would have liked to have started this one, but his manager is going to do it his way. AFP
  • NOTTINGHAM FOREST RATINGS: Wayne Hennessey, 6 – Other than his positioning for the second goal, the Welshman played well with a handful of important saves. AP
    NOTTINGHAM FOREST RATINGS: Wayne Hennessey, 6 – Other than his positioning for the second goal, the Welshman played well with a handful of important saves. AP
  • Renan Lodi, 6 – Solid positioning and heading couldn’t help prevent Forest from conceding twice. AP
    Renan Lodi, 6 – Solid positioning and heading couldn’t help prevent Forest from conceding twice. AP
  • Willy Boly, 4 – After looking like a brick wall for the first half hour, Boly’s mistakes led to both United goals. AP
    Willy Boly, 4 – After looking like a brick wall for the first half hour, Boly’s mistakes led to both United goals. AP
  • Scott McKenna, 5 – Should have conceded a penalty to go alongside a mixed display that featured a good aerial presence and some bad marking. PA
    Scott McKenna, 5 – Should have conceded a penalty to go alongside a mixed display that featured a good aerial presence and some bad marking. PA
  • Neco Williams, 4 – Poor and never really came close to closing down, or eliminating, the pressure that United created. AFP
    Neco Williams, 4 – Poor and never really came close to closing down, or eliminating, the pressure that United created. AFP
  • Gustavo Scarpa, 6 – Got stuck in, activite throughout and tracked back well, even if his timing could do with some work. Getty
    Gustavo Scarpa, 6 – Got stuck in, activite throughout and tracked back well, even if his timing could do with some work. Getty
  • Remo Freuler, 5 – The 30-year-old was overrun in the middle of the park and couldn’t stamp his authority on proceedings. Getty
    Remo Freuler, 5 – The 30-year-old was overrun in the middle of the park and couldn’t stamp his authority on proceedings. Getty
  • Orel Mangala, 6 – Played aggressively, met the ball really well on multiple occasions and made some nice interceptions. AP
    Orel Mangala, 6 – Played aggressively, met the ball really well on multiple occasions and made some nice interceptions. AP
  • Emmanuel Dennis, 5 – Managed to cut inside well but given that he had to play a few different roles, did seem quite overwhelmed. AFP
    Emmanuel Dennis, 5 – Managed to cut inside well but given that he had to play a few different roles, did seem quite overwhelmed. AFP
  • Sam Surridge, 4 – The forward blocked a shot from his teammate, picked up a silly yellow card and blazed a huge chance over the bar. Poor. Reuters
    Sam Surridge, 4 – The forward blocked a shot from his teammate, picked up a silly yellow card and blazed a huge chance over the bar. Poor. Reuters
  • Brennan Johnson, 5 – After squandering a golden opportunity in the first half, created some promising moments down the wing - but not enough. PA
    Brennan Johnson, 5 – After squandering a golden opportunity in the first half, created some promising moments down the wing - but not enough. PA
  • SUBS: Danilo (Freuler 64') 6 – Forced a good save but in general didn’t have enough urgency to impact. AFP
    SUBS: Danilo (Freuler 64') 6 – Forced a good save but in general didn’t have enough urgency to impact. AFP
  • Alex Mighten (Johnson 64') 6 – Barely made an impression with a performance that served as a learning experience. PA
    Alex Mighten (Johnson 64') 6 – Barely made an impression with a performance that served as a learning experience. PA
  • Serge Aurier (Lodi 65') 5 – Showed some weakness for the second goal after initially being quite alert. Getty
    Serge Aurier (Lodi 65') 5 – Showed some weakness for the second goal after initially being quite alert. Getty
  • Oliver Hammond (Scarpa 86') N/A – Got stuck in with a few challenges but otherwise couldn’t impact. Reuters
    Oliver Hammond (Scarpa 86') N/A – Got stuck in with a few challenges but otherwise couldn’t impact. Reuters
  • Detlef Esapa Osong (Surridge 86') N/A – A short cameo. AFP
    Detlef Esapa Osong (Surridge 86') N/A – A short cameo. AFP

Forest took a while to get going but once they did they soon went ahead.

Morgan Gibbs-White sent in a free-kick from the right that went all the way through to Johnson at the far post and the Wales international lashed in a low drive from the edge of the area.

Despite having the advantage, Forest could not take control of the game and Leeds pushed for an equaliser.

They created two big chances within the space of five minutes but could not convert either.

First Sinisterra blazed over Gnonto’s ball back across goal from just six yards out and then Navas came to Forest’s rescue again with another good stop.

Gnonto got in down the left again and squared a ball to Patrick Bamford, who completely missed his kick, but it fell invitingly to Ayling at the far post. However Navas was equal to the shot and palmed it away.

The 36-year-old was being worked hard and he made another save on the stroke of half-time to deny Gnonto’s fierce shot.

Italy forward Gnonto was again causing trouble for Forest early in the second half, but it was the hosts who had a great chance to double their lead.

Gibbs-White sent Neco Williams through on goal but, after lacking the legs to race clear, he cut back on to his left foot and sent his effort clear of the crossbar.

For all of Leeds’ possession they were not creating much and instead it was Forest who were enjoying the better moments in front of goal.

A good chance to seal the win fell to substitute Sam Surridge with 12 minutes remaining, but he curled over from a good position inside the area after being fed by Gibbs-White.

Forest scorer Johnson said: "Leeds are really intensive and we knew they were going to make it hard for us but getting that first goal was vital.

"You can see that the whole team works hard, even in games where we might not have much of the ball. We didn't really look like conceding today. Hopefully, we can keep this going."

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

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A

Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

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
West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

Jebel Ali Dragons 16-56 Abu Dhabi Harlequins

THE BIO

Age: 30

Favourite book: The Power of Habit

Favourite quote: "The world is full of good people, if you cannot find one, be one"

Favourite exercise: The snatch

Favourite colour: Blue

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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 

 

DUBAI%20BLING%3A%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ENetflix%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EKris%20Fade%2C%20Ebraheem%20Al%20Samadi%2C%20Zeina%20Khoury%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

If you go

The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.

J%20Street%20Polling%20Results
%3Cp%3E97%25%20of%20Jewish-Americans%20are%20concerned%20about%20the%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E76%25%20of%20US%20Jewish%20voters%20believe%20Donald%20Trump%20and%20his%20allies%20in%20the%20Republican%20Party%20are%20responsible%20for%20a%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E74%25%20of%20American%20Jews%20agreed%20that%20%E2%80%9CTrump%20and%20the%20Maga%20movement%20are%20a%20threat%20to%20Jews%20in%20America%22%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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

Updated: February 05, 2023, 4:51 PM