• ASTON VILLA RATINGS: Emiliano Martinez - 5, Made some brilliant claims but his match will be remembered for Jorginho’s strike going in off his head after hitting the crossbar. Reuters
    ASTON VILLA RATINGS: Emiliano Martinez - 5, Made some brilliant claims but his match will be remembered for Jorginho’s strike going in off his head after hitting the crossbar. Reuters
  • Matty Cash - 7, Did brilliantly to dispossess Oleksandr Zinchenko and pick out Ollie Watkins for the opening goal. Put in a lot of good defensive work, including a great tackle on Gabriel Martinelli as he threatened to run through. PA
    Matty Cash - 7, Did brilliantly to dispossess Oleksandr Zinchenko and pick out Ollie Watkins for the opening goal. Put in a lot of good defensive work, including a great tackle on Gabriel Martinelli as he threatened to run through. PA
  • Ezri Konsa - 6, Some great interventions but got away with losing the ball to Eddie Nketiah and was left helpless at times. Reuters
    Ezri Konsa - 6, Some great interventions but got away with losing the ball to Eddie Nketiah and was left helpless at times. Reuters
  • Tyrone Mings - 5, Some smart blocks and interventions but his poor attempt at a clearance fell to Bukayo Saka for his goal. AFP
    Tyrone Mings - 5, Some smart blocks and interventions but his poor attempt at a clearance fell to Bukayo Saka for his goal. AFP
  • Alex Moreno - 7, Was aggressive in dealing with Saka and largely did well against him. He also played in the ball for Philippe Coutinho’s goal. Reuters
    Alex Moreno - 7, Was aggressive in dealing with Saka and largely did well against him. He also played in the ball for Philippe Coutinho’s goal. Reuters
  • John McGinn - 7, Put in a lot of selfless work, including a great tackle on Leandro Trossard. Hit a shot from range that was easily saved after working space for himself well. PA
    John McGinn - 7, Put in a lot of selfless work, including a great tackle on Leandro Trossard. Hit a shot from range that was easily saved after working space for himself well. PA
  • Douglas Luiz - 7, While his shooting was a bit wasteful, the Brazilian put in a whole host of good defensive work, including blocks to deny Granit Xhaka and Zinchenko. AFP
    Douglas Luiz - 7, While his shooting was a bit wasteful, the Brazilian put in a whole host of good defensive work, including blocks to deny Granit Xhaka and Zinchenko. AFP
  • Boubacar Kamara - 7, Was integral in the build-up to the first goal and battled well in midfield. AFP
    Boubacar Kamara - 7, Was integral in the build-up to the first goal and battled well in midfield. AFP
  • Emiliano Buendia - 6, Showed good intent throughout, even if the quality of his passing didn’t always match that, as was evident when he overhit a pass to Watkins. Stepped over Moreno’s pass to set up Coutinho’s goal and also put in a lot of good defensive work. AFP
    Emiliano Buendia - 6, Showed good intent throughout, even if the quality of his passing didn’t always match that, as was evident when he overhit a pass to Watkins. Stepped over Moreno’s pass to set up Coutinho’s goal and also put in a lot of good defensive work. AFP
  • Philippe Coutinho - 7, Scored with a great reverse finish for Villa’s second and also put in some good defensive work. PA
    Philippe Coutinho - 7, Scored with a great reverse finish for Villa’s second and also put in some good defensive work. PA
  • Ollie Watkins - 8, Beat Saliba easily for the opener and continued to put in brilliant work, holding up the ball and making things as difficult as possible for Arsenal’s defenders. Got a toe on Aaron Ramsdale’s pass. PA
    Ollie Watkins - 8, Beat Saliba easily for the opener and continued to put in brilliant work, holding up the ball and making things as difficult as possible for Arsenal’s defenders. Got a toe on Aaron Ramsdale’s pass. PA
  • SUBS: Jacob Ramsey (Coutinho, 62’) - 6, Put in a great tackle on Martinelli and found Jhon Duran for the striker’s chance. Reuters
    SUBS: Jacob Ramsey (Coutinho, 62’) - 6, Put in a great tackle on Martinelli and found Jhon Duran for the striker’s chance. Reuters
  • Leon Bailey (Buendia, 67’) - 6, Showed good intent but was denied by a great tackle from Gabriel, then an even better save from Ramsdale. Getty
    Leon Bailey (Buendia, 67’) - 6, Showed good intent but was denied by a great tackle from Gabriel, then an even better save from Ramsdale. Getty
  • Leandro Dendoncker (Luiz, 67’) - 5, Was unable to have the same impact in midfield as the man he replaced. AP
    Leandro Dendoncker (Luiz, 67’) - 5, Was unable to have the same impact in midfield as the man he replaced. AP
  • Jhon Duran (Watkins, 78’) – N/R, A promising opening after being played through by Ramsey but couldn’t find the finish. Lucas Digne (Moreno, 78’) – N/R. PA
    Jhon Duran (Watkins, 78’) – N/R, A promising opening after being played through by Ramsey but couldn’t find the finish. Lucas Digne (Moreno, 78’) – N/R. PA
  • ARSENAL RATINGS: Aaron Ramsdale - 7, Made a superb save to tip Bailey’s shot onto the woodwork at a vital time in the game. Reuters
    ARSENAL RATINGS: Aaron Ramsdale - 7, Made a superb save to tip Bailey’s shot onto the woodwork at a vital time in the game. Reuters
  • Ben White - 6, Was taken out of the game far too easily for Villa’s second but created plenty of problems for Unai Emery’s defence with one cross leading to Saka’s goal and another setting up Eddie Nketiah’s chance. Reuters
    Ben White - 6, Was taken out of the game far too easily for Villa’s second but created plenty of problems for Unai Emery’s defence with one cross leading to Saka’s goal and another setting up Eddie Nketiah’s chance. Reuters
  • William Saliba - 6, Was very passive to be beaten by Watkins for the opener. However, he then dealt with Martinez’s long ball well and held off Watkins in the second half. AP
    William Saliba - 6, Was very passive to be beaten by Watkins for the opener. However, he then dealt with Martinez’s long ball well and held off Watkins in the second half. AP
  • Gabriel Magalhaes - 7, Moved the ball well and put in a fantastic tackle to halt Bailey in the box at a vital time in the game EPA
    Gabriel Magalhaes - 7, Moved the ball well and put in a fantastic tackle to halt Bailey in the box at a vital time in the game EPA
  • Oleksandr Zinchenko - 7, Lost the ball in the build-up to the opener but more than redeemed himself with a brilliant strike. Was typically determined. EPA
    Oleksandr Zinchenko - 7, Lost the ball in the build-up to the opener but more than redeemed himself with a brilliant strike. Was typically determined. EPA
  • Martin Odegaard - 7, Had a quiet first half and wasted a brilliant opening, but he got into great positions in the second half and played the pass to set up Zinchenko’s goal. AP
    Martin Odegaard - 7, Had a quiet first half and wasted a brilliant opening, but he got into great positions in the second half and played the pass to set up Zinchenko’s goal. AP
  • Jorginho - 8, Was positive with his passing throughout, playing the ball in front of White in the build-up to the equaliser, and his ambitious strike hit the crossbar and bounced off Martinez to trickle into the net. Getty
    Jorginho - 8, Was positive with his passing throughout, playing the ball in front of White in the build-up to the equaliser, and his ambitious strike hit the crossbar and bounced off Martinez to trickle into the net. Getty
  • Granit Xhaka – 6, Was too slow on the ball at times but showed good energy and had a shot from the edge of the box blocked. EPA
    Granit Xhaka – 6, Was too slow on the ball at times but showed good energy and had a shot from the edge of the box blocked. EPA
  • Bukayo Saka - 8, Finished superbly for Arsenal’s first of the game and, despite struggling physically for large periods, he continued to pose problems. Booked for pushing Coutinho. PA
    Bukayo Saka - 8, Finished superbly for Arsenal’s first of the game and, despite struggling physically for large periods, he continued to pose problems. Booked for pushing Coutinho. PA
  • Eddie Nketiah - 6, Was weak in the first half and let himself down with a poor touch on the edge of the box. In the second half, he hit the crossbar with a header, had shots blocked, dinked an effort off target, then saw his work to dispossess Konsa wasted by a poor finish from Odegaard. AP
    Eddie Nketiah - 6, Was weak in the first half and let himself down with a poor touch on the edge of the box. In the second half, he hit the crossbar with a header, had shots blocked, dinked an effort off target, then saw his work to dispossess Konsa wasted by a poor finish from Odegaard. AP
  • Leandro Trossard - 5, Tried to make things happen but often found himself being well marshalled by Cash. Getty
    Leandro Trossard - 5, Tried to make things happen but often found himself being well marshalled by Cash. Getty
  • SUBS: Gabriel Martinelli (Trossard, 68’) - 7, Brought some extra life to Arsenal’s play from the moment he was introduced and ran through to score the final goal. Getty
    SUBS: Gabriel Martinelli (Trossard, 68’) - 7, Brought some extra life to Arsenal’s play from the moment he was introduced and ran through to score the final goal. Getty
  • Fabio Vieira (Xhaka, 79’) – N/R, Selflessly played the ball through to Martinelli as the Brazilian scored the game’s final goal. PA
    Fabio Vieira (Xhaka, 79’) – N/R, Selflessly played the ball through to Martinelli as the Brazilian scored the game’s final goal. PA
  • Takehiro Tomiyasu (White, 79’) – N/R, Did well defensively but saw a potentially threatening cross blocked by Mings. EPA
    Takehiro Tomiyasu (White, 79’) – N/R, Did well defensively but saw a potentially threatening cross blocked by Mings. EPA
  • Rob Holding (Odegaard, 96’) – N/R. Kieran Tierney (Zinchenko, 96’) – N/R. Getty
    Rob Holding (Odegaard, 96’) – N/R. Kieran Tierney (Zinchenko, 96’) – N/R. Getty

Aston Villa v Arsenal player ratings: Mings 5, Coutinho 7; Saka 8, Jorginho 8


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Arsenal earned victory in dramatic fashion as an own goal from Aston Villa goalkeeper Emiliano Martinez in stoppage-time helped them to a crucial 4-2 victory on Saturday.

With just minutes left at Villa Park, Mikel Arteta's side were in danger of stumbling again in their bid to win the title for the first time since 2004.

Arsenal had twice trailed to goals from Ollie Watkins and Philippe Coutinho, only for Bukayo Saka and then Oleksandr Zinchenko to haul them level.

But they received a helping hand from their former keeper as Martinez inadvertently deflected Jorginho's shot into his own net after it hit the bar in stoppage-time.

Gabriel Martinelli capped Arsenal's remarkable escape with a goal in the final seconds to lift the Londoners' title hopes.

Player ratings from Villa Park can be seen in the gallery above. To view the next image, just swipe.

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

THE SPECS

Range Rover Sport Autobiography Dynamic

Engine: 5.0-litre supercharged V8

Transmission: six-speed manual

Power: 518bhp

Torque: 625Nm

Speed: 0-100kmh 5.3 seconds

Price: Dh633,435

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

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

'The Sky is Everywhere'

Director:Josephine Decker

Stars:Grace Kaufman, Pico Alexander, Jacques Colimon

Rating:2/5

Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Ovasave%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20November%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Majd%20Abu%20Zant%20and%20Torkia%20Mahloul%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Healthtech%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%20Three%20employees%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20%24400%2C000%3C%2Fp%3E%0A
The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Updated: February 18, 2023, 3:36 PM