• Manchester United's Jadon Sancho celebrates scoring their second goal with Lisandro Martinez in the 2-2 Premier League draw with Leeds United at Old Trafford on February 9, 2023. Reuters
    Manchester United's Jadon Sancho celebrates scoring their second goal with Lisandro Martinez in the 2-2 Premier League draw with Leeds United at Old Trafford on February 9, 2023. Reuters
  • Jadon Sancho celebrates with teammates after scoring the equaliser. Getty
    Jadon Sancho celebrates with teammates after scoring the equaliser. Getty
  • Marcus Rashford celebrates after scoring United's first. AFP
    Marcus Rashford celebrates after scoring United's first. AFP
  • United's Marcus Rashford celebrates scoring their first goal. PA
    United's Marcus Rashford celebrates scoring their first goal. PA
  • Leeds players celebrate after Raphael Varane of Manchester United scores an own goal to put the visitors 2-0 ahead. Getty
    Leeds players celebrate after Raphael Varane of Manchester United scores an own goal to put the visitors 2-0 ahead. Getty
  • Leeds United's Wilfried Gnonto, right, celebrates after scoring the opening goal. AP
    Leeds United's Wilfried Gnonto, right, celebrates after scoring the opening goal. AP
  • United's Alejandro Garnacho after missing a chance. Reuters
    United's Alejandro Garnacho after missing a chance. Reuters
  • Manchester United's coach Erik ten Hag gestures to his players. AP
    Manchester United's coach Erik ten Hag gestures to his players. AP
  • Alejandro Garnacho rues a missed chance. PA
    Alejandro Garnacho rues a missed chance. PA
  • Leeds caretaker manager Michael Skubala celebrates after Wilfried Gnonto's goal. PA
    Leeds caretaker manager Michael Skubala celebrates after Wilfried Gnonto's goal. PA

Erik ten Hag asks Garnacho to channel his emotions 'to have an effect'


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Manchester United manager Erik ten Hag has urged Alejandro Garnacho to channel his emotions after missing chances in the last outing against Leeds.

Garnacho made his first-team debut towards the end of the campaign and endured a bumpy start to life under Ten Hag.

The 18-year-old Argentina shot to prominence by scoring winning goals against Real Sociedad and Fulham in November.

Garnacho slowly gained the trust of his manager and made his 22nd appearance of the campaign on Wednesday. There, he missed two great chances to score in the 2-2 comeback draw against Leeds.

He set up Marcus Rashford's winning goal against Manchester City last month but has not scored since November

"I think he is doing well," Ten Hag was quoted as saying by the Press Association ahead of the trip to Elland Road on Sunday to face Leeds again. "He has an impact on our game. I think he's a threat.

Man United 2-2 Leeds ratings

  • MANCHESTER UNITED RATINGS: David de Gea 6 - Beaten at his near post in the first minute. Saved well from Struijk, who should’ve scored in a frenetic first half. Conceded a sloppy own goal. AFP
    MANCHESTER UNITED RATINGS: David de Gea 6 - Beaten at his near post in the first minute. Saved well from Struijk, who should’ve scored in a frenetic first half. Conceded a sloppy own goal. AFP
  • Diogo Dalot 6 - Hardly played after a hamstring injury picked up representing Portugal as last year’s World Cup but started in his side’s eighth home game of 2023 so far. Manchester United had won them all, but not this one. Saw a shot towards goal deflected at the end of the first half. Overlapped and lovely cross for Rashford to score. AP
    Diogo Dalot 6 - Hardly played after a hamstring injury picked up representing Portugal as last year’s World Cup but started in his side’s eighth home game of 2023 so far. Manchester United had won them all, but not this one. Saw a shot towards goal deflected at the end of the first half. Overlapped and lovely cross for Rashford to score. AP
  • Raphael Varane 6 - Backwards looping header saved on 28 minutes. Put the ball into his net for Leeds’ second on 48. Getty
    Raphael Varane 6 - Backwards looping header saved on 28 minutes. Put the ball into his net for Leeds’ second on 48. Getty
  • Lisandro Martinez 7 - Backline wasn’t composed. Won the ball in a very physical challenge on the excellent Gnonto and then made a key challenge to touch ball away from Summerville. Getty
    Lisandro Martinez 7 - Backline wasn’t composed. Won the ball in a very physical challenge on the excellent Gnonto and then made a key challenge to touch ball away from Summerville. Getty
  • Luke Shaw 6 - One of many players took time to find their feet. Poor delivery as United attacked on 66 minutes, but heavily involved driving forward and contributing to the second goal. AP
    Luke Shaw 6 - One of many players took time to find their feet. Poor delivery as United attacked on 66 minutes, but heavily involved driving forward and contributing to the second goal. AP
  • Fred 5 - Mediocre in the first half – the whole midfield was. The Brazilian gave the ball away too much but became more involved in the second. Shot on target on 88 – a minute after giving the ball away twice. Got the shot wrong. Curled a shot on target on 91. Less effective without Casemiro. PA
    Fred 5 - Mediocre in the first half – the whole midfield was. The Brazilian gave the ball away too much but became more involved in the second. Shot on target on 88 – a minute after giving the ball away twice. Got the shot wrong. Curled a shot on target on 91. Less effective without Casemiro. PA
  • Marcel Sabitzer 6 - First start for United and frustrated to volley over on 14. Shot wide on 18. Shot saved after 31. Booked. Not easy to come into a new side, but he adapted well enough. Getty
    Marcel Sabitzer 6 - First start for United and frustrated to volley over on 14. Shot wide on 18. Shot saved after 31. Booked. Not easy to come into a new side, but he adapted well enough. Getty
  • Marcus Rashford 6 - Injuries meant he played on the right, smashed a shot which knocked Struijk to the ground on 18 minutes. Switched to the left for the second half; shot wide on 54 minutes and volleyed miles over the crossbar on 58. Climbed beautifully to head his side’s first on 62 – his 12th goal in 14 games since returning from the World Cup. PA
    Marcus Rashford 6 - Injuries meant he played on the right, smashed a shot which knocked Struijk to the ground on 18 minutes. Switched to the left for the second half; shot wide on 54 minutes and volleyed miles over the crossbar on 58. Climbed beautifully to head his side’s first on 62 – his 12th goal in 14 games since returning from the World Cup. PA
  • Bruno Fernandes 6 - Lost possession in the run up to Leeds’ early goal. Chance on 68 minutes, which he cursed himself for not scoring. Bravely won a ball and crossed to Varane on 78. Shot over on 80. Headed wide on 85. Frustrating night for him. Reuters
    Bruno Fernandes 6 - Lost possession in the run up to Leeds’ early goal. Chance on 68 minutes, which he cursed himself for not scoring. Bravely won a ball and crossed to Varane on 78. Shot over on 80. Headed wide on 85. Frustrating night for him. Reuters
  • Alejandro Garnacho 5 - Gave the ball away too much at the start – four times in the first 15 minutes. Volleyed wide on 17, then went past goalkeeper Meslier and saw a 26th minute shot headed off the line. Frustrating to watch as he ran into Ayling. Lost ball in buildup to second goal. PA
    Alejandro Garnacho 5 - Gave the ball away too much at the start – four times in the first 15 minutes. Volleyed wide on 17, then went past goalkeeper Meslier and saw a 26th minute shot headed off the line. Frustrating to watch as he ran into Ayling. Lost ball in buildup to second goal. PA
  • Wout Weghorst 5 - Nothing in the first half. Or the second. Hardly his fault that he got no service, but not the player to stretch the lines like Martial. Getty
    Wout Weghorst 5 - Nothing in the first half. Or the second. Hardly his fault that he got no service, but not the player to stretch the lines like Martial. Getty
  • SUBS: Jadon Sancho 8 - Hasn’t started in the league since October but made a huge difference when he came on for Garnacho after 58 minutes. Scored the second to level on 71 mins and on praise from his manager after. AFP
    SUBS: Jadon Sancho 8 - Hasn’t started in the league since October but made a huge difference when he came on for Garnacho after 58 minutes. Scored the second to level on 71 mins and on praise from his manager after. AFP
  • Facundo Pellistri 7 - On for Weghorst after 58 mins. Involved in build up to first goal when he won the ball. Getty
    Facundo Pellistri 7 - On for Weghorst after 58 mins. Involved in build up to first goal when he won the ball. Getty
  • Victor Lindelof N/A - On for Sabitzer; after 81 mins - the defender went into midfield. Getty
    Victor Lindelof N/A - On for Sabitzer; after 81 mins - the defender went into midfield. Getty
  • Tyrell Malacia N/A - On for Dalot after 81 mins and into the right of defence. Reuters
    Tyrell Malacia N/A - On for Dalot after 81 mins and into the right of defence. Reuters
  • LEEDS RATINGS: Illan Meslier, 5 – Forced Garnacho wide with an important toe as he skipped past the onrushing goalkeeper, and smartly palmed away Sabitzer’s effort from distance. Beaten too easily by Sancho’s tame leveller. PA
    LEEDS RATINGS: Illan Meslier, 5 – Forced Garnacho wide with an important toe as he skipped past the onrushing goalkeeper, and smartly palmed away Sabitzer’s effort from distance. Beaten too easily by Sancho’s tame leveller. PA
  • Luke Ayling, 5 – Terrorised by the trickery of Garnacho and later the speed of Sancho. Got away with one when he found himself on the wrong side of the lightning-quick Spaniard who seated the defender when he calmly stepped around his rash challenge. Getty
    Luke Ayling, 5 – Terrorised by the trickery of Garnacho and later the speed of Sancho. Got away with one when he found himself on the wrong side of the lightning-quick Spaniard who seated the defender when he calmly stepped around his rash challenge. Getty
  • Robin Koch, 6 – Produced an important headed clearance to snuff out a cross intended for the in-form Rashford, but he was outjumped by the same man who dragged the hosts back into the game with his sixth goal in as many Premier League outings at Old Trafford. Getty
    Robin Koch, 6 – Produced an important headed clearance to snuff out a cross intended for the in-form Rashford, but he was outjumped by the same man who dragged the hosts back into the game with his sixth goal in as many Premier League outings at Old Trafford. Getty
  • Maximilian Wober, 7 – Almost grabbed an assist when his calculated flick found Struijk at the back post and used his head to good effect again to clear Garnacho’s effort off the line after the forward had rounded Meslier and then Ayling. AFP
    Maximilian Wober, 7 – Almost grabbed an assist when his calculated flick found Struijk at the back post and used his head to good effect again to clear Garnacho’s effort off the line after the forward had rounded Meslier and then Ayling. AFP
  • Pascal Struijk, 8 – A busy 20 minutes for the full-back who had an important hand in the opener and almost doubled his side’s advantage when De Gea clawed his back-post effort away, before Rashford’s thumping effort brought an early end to his evening. PA
    Pascal Struijk, 8 – A busy 20 minutes for the full-back who had an important hand in the opener and almost doubled his side’s advantage when De Gea clawed his back-post effort away, before Rashford’s thumping effort brought an early end to his evening. PA
  • Weston McKennie, 8 – Covered every blade of grass and hounded United’s ball players from the off to give his side a strong foothold. Booked for bundling over Fred and delaying the resulting free-kick, but denied Rashford the winner with a vital foot. AFP
    Weston McKennie, 8 – Covered every blade of grass and hounded United’s ball players from the off to give his side a strong foothold. Booked for bundling over Fred and delaying the resulting free-kick, but denied Rashford the winner with a vital foot. AFP
  • Tyler Adams, 7 – Hustled and harried Fernandes from the off which allowed Struijk to win back possession as the visitors started with a bang. Joined McKennie in the book for clipping the heels of Fred. AP
    Tyler Adams, 7 – Hustled and harried Fernandes from the off which allowed Struijk to win back possession as the visitors started with a bang. Joined McKennie in the book for clipping the heels of Fred. AP
  • Luis Sinisterra, 6 – A big blow as the midfielder limped off inside eight minutes with what looked like a hamstring injury, the first of several forced changes on a costly evening for the managerless Whites. Getty
    Luis Sinisterra, 6 – A big blow as the midfielder limped off inside eight minutes with what looked like a hamstring injury, the first of several forced changes on a costly evening for the managerless Whites. Getty
  • Jack Harrison, 6 – Caused penalty area panic with some quality crosses that had red shirts scrambling. Forced United back and won his side a corner as the visitors started the second half strongly. Substituted just past the hour. PA
    Jack Harrison, 6 – Caused penalty area panic with some quality crosses that had red shirts scrambling. Forced United back and won his side a corner as the visitors started the second half strongly. Substituted just past the hour. PA
  • Wilfried Gnonto, 8 – A dazzling start from the firing forward who hit the back of De Gea’s goal inside the first minute, and was involved again when he fed Summerville who forced the second. Getty
    Wilfried Gnonto, 8 – A dazzling start from the firing forward who hit the back of De Gea’s goal inside the first minute, and was involved again when he fed Summerville who forced the second. Getty
  • Patrick Bamford, 7 – Assisted the opening goal when his neat one-two with Gnonto allowed the latter to thunder Leeds ahead. AFP
    Patrick Bamford, 7 – Assisted the opening goal when his neat one-two with Gnonto allowed the latter to thunder Leeds ahead. AFP
  • SUBS: Crysencio Summerville (on for Sinisterra ‘8), 7 – Had United hearts in mouths when he latched on to a loose ball before having his legs taken by Martinez just outside the box. Sparked jubilation in the away end when his cross was turned in by Varane. Getty
    SUBS: Crysencio Summerville (on for Sinisterra ‘8), 7 – Had United hearts in mouths when he latched on to a loose ball before having his legs taken by Martinez just outside the box. Sparked jubilation in the away end when his cross was turned in by Varane. Getty
  • Junior Firpo (on for Struijk ‘23), 4 – Misjudged the trajectory of the ball which allowed United to set up Rashford's goal. Booked for wrestling Rashford to the ground with Leeds on the ropes. Getty
    Junior Firpo (on for Struijk ‘23), 4 – Misjudged the trajectory of the ball which allowed United to set up Rashford's goal. Booked for wrestling Rashford to the ground with Leeds on the ropes. Getty
  • Georgino Rutter (on for Bamford ‘63), 6 – Didn’t have chance to make an impact. Getty
    Georgino Rutter (on for Bamford ‘63), 6 – Didn’t have chance to make an impact. Getty
  • Brenden Aaronson (on for Harrison ‘63), 7 – Rattled the frame of the goal with virtually his first touch with De Gea well-beaten. Getty
    Brenden Aaronson (on for Harrison ‘63), 7 – Rattled the frame of the goal with virtually his first touch with De Gea well-beaten. Getty
  • Sam Greenwood (on for McKennie ‘90), NR – Provided some important fresh legs in the middle. Getty
    Sam Greenwood (on for McKennie ‘90), NR – Provided some important fresh legs in the middle. Getty
  • Mateo Joseph (on for Gnonto ‘90), NR – A second Premier League appearance for the teenager. Getty
    Mateo Joseph (on for Gnonto ‘90), NR – A second Premier League appearance for the teenager. Getty

"Also [on Wednesday] he had good actions, was lively, created chances, but had to score. And finally it's about that, that you have an effect.

"As a striker you have to be on that list, the scoring list, assist list, key action list to have the right impact.

"Of course we expect him also to do the other stuff but the base stuff is also important and if you can't do the others extra then you have to do that, so that is your base function.

"But a Man United player, we expect you to have an impact, to influence the score, to influence the result, to have a positive influence on the game by scoring goals and having an assist."

Ten Hag brought on Garnacho in the second half against Crystal Palace recently, only to take him off late on. Against Leeds he missed two good chances at Old Trafford and looked frustrated to be substituted in the 59th minute.

After the game, Garnacho uploaded an emotional Instagram post.

The caption read: "When you don't understand what is happening, remember that God is in control. I trust the plan you have for me."

Ten Hag said he understood the emotions behind the message and insisted there is no issue between him and the winger.

"I don't think it's about that he doesn't understand the decision. He's quite emotional. That is his strength he is bringing in the game," Ten Hag said.

"He's totally convinced about himself. That's a good thing. You need that under the biggest stress factors that you have to perform and he's doing and he wants to contribute to the end.

"But he accepts decisions and the team is always above everything and I think he knows that.

"When he's coming off that emotion, that frustration is not against that, that he's not accepting it."

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20FinFlx%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20January%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Amr%20Yussif%20(co-founder%20and%20CEO)%2C%20Mattieu%20Capelle%20(co-founder%20and%20CTO)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%20in%3A%3C%2Fstrong%3E%20Dubai%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20FinTech%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%241.5m%20pre-seed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Venture%20capital%20-%20Y%20Combinator%2C%20500%20Global%2C%20Dubai%20Future%20District%20Fund%2C%20Fox%20Ventures%2C%20Vector%20Fintech.%20Also%20a%20number%20of%20angel%20investors%3C%2Fp%3E%0A
How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Zodi%20%26%20Tehu%3A%20Princes%20Of%20The%20Desert
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EEric%20Barbier%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EYoussef%20Hajdi%2C%20Nadia%20Benzakour%2C%20Yasser%20Drief%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
How the UAE gratuity payment is calculated now

Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.

The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.

1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):

a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33

b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.

2. For those who have worked more than five years

c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.

Note: The maximum figure cannot exceed two years total salary figure.

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

While you're here
THE DETAILS

Solo: A Star Wars Story

Director: Ron Howard

2/5

If you go

The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.

The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.

ENGLAND SQUAD

Goalkeepers: Jack Butland, Jordan Pickford, Nick Pope 
Defenders: John Stones, Harry Maguire, Phil Jones, Kyle Walker, Kieran Trippier, Gary Cahill, Ashley Young, Danny Rose, Trent Alexander-Arnold 
Midfielders: Eric Dier, Jordan Henderson, Dele Alli, Jesse Lingard, Raheem Sterling, Ruben Loftus-Cheek, Fabian Delph 
Forwards: Harry Kane, Jamie Vardy, Marcus Rashford, Danny Welbeck

Abu Dhabi traffic facts

Drivers in Abu Dhabi spend 10 per cent longer in congested conditions than they would on a free-flowing road

The highest volume of traffic on the roads is found between 7am and 8am on a Sunday.

Travelling before 7am on a Sunday could save up to four hours per year on a 30-minute commute.

The day was the least congestion in Abu Dhabi in 2019 was Tuesday, August 13.

The highest levels of traffic were found on Sunday, November 10.

Drivers in Abu Dhabi lost 41 hours spent in traffic jams in rush hour during 2019

 

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

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The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

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Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

India squad

Virat Kohli (captain), Rohit Sharma, Mayank Agarwal, K.L. Rahul, Shreyas Iyer, Manish Pandey, Rishabh Pant, Shivam Dube, Kedar Jadhav, Ravindra Jadeja, Yuzvendra Chahal, Kuldeep Yadav, Deepak Chahar, Mohammed Shami, Shardul Thakur.

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

Engine: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

Price: From Dh359,900 ($98,000)

On sale: Now

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: February 11, 2023, 5:53 AM