• LEEDS RATINGS: Joel Robles 7: Went right way for Wilson’s penalty but had been placed right in bottom corner. Tried to put off same player ahead of second penalty – and was booked for troubles - but failed to succeed. Vital saves from Saint Maximin and Schar late on. Getty
    LEEDS RATINGS: Joel Robles 7: Went right way for Wilson’s penalty but had been placed right in bottom corner. Tried to put off same player ahead of second penalty – and was booked for troubles - but failed to succeed. Vital saves from Saint Maximin and Schar late on. Getty
  • Luke Ayling 6: Captain fired Leeds ahead into early lead from close range at back post after Pope had saved from Rogrido for his first goal at Elland Road since 2020 when Leeds were in second tier. Given run around by Willock at times in second half. AP
    Luke Ayling 6: Captain fired Leeds ahead into early lead from close range at back post after Pope had saved from Rogrido for his first goal at Elland Road since 2020 when Leeds were in second tier. Given run around by Willock at times in second half. AP
  • Rasmus Kristensen 8: Important deflection on Wilson strike to send effort over bar early on second half. Unlikely scorer when his shot took huge deflection off Trippier to make it 2-2. AP
    Rasmus Kristensen 8: Important deflection on Wilson strike to send effort over bar early on second half. Unlikely scorer when his shot took huge deflection off Trippier to make it 2-2. AP
  • Max Wober 6: Clumsy challenge on Isak gave referee easy penalty call to make and Wilson made no mistake form spot. A nervy performance from Austrian. AP
    Max Wober 6: Clumsy challenge on Isak gave referee easy penalty call to make and Wilson made no mistake form spot. A nervy performance from Austrian. AP
  • Junior Firpo 3: Scythed down by Joelinton to earn Leeds penalty. Unfortunate slip allowed Isak through on goal only for Wober to chop down Swede. Booked for reckless late tackle on Guimaraes. Ludicrous handball led to second Newcastle penalty. Sent-off for bringing down Gordon in injury-time. Getty
    Junior Firpo 3: Scythed down by Joelinton to earn Leeds penalty. Unfortunate slip allowed Isak through on goal only for Wober to chop down Swede. Booked for reckless late tackle on Guimaraes. Ludicrous handball led to second Newcastle penalty. Sent-off for bringing down Gordon in injury-time. Getty
  • Robin Koch 7: German exemplified the determination of Leeds throughout the match played out in front of an electric Elland Road support. Harrassed and hassled Newcastle's midfielder's at every opportunity. Getty
    Robin Koch 7: German exemplified the determination of Leeds throughout the match played out in front of an electric Elland Road support. Harrassed and hassled Newcastle's midfielder's at every opportunity. Getty
  • Weston McKennie 6: United States international launched a few long-throws into box that Newcastle dealt with comfortably. Snatched at shot in second half and skied it way over bar. AFP
    Weston McKennie 6: United States international launched a few long-throws into box that Newcastle dealt with comfortably. Snatched at shot in second half and skied it way over bar. AFP
  • Rodrigo 7: Came off bench to score against Man City last week and saw early header saved by Pope only for Ayling to score from rebound. Worked tirelessly for home side's cause. Getty
    Rodrigo 7: Came off bench to score against Man City last week and saw early header saved by Pope only for Ayling to score from rebound. Worked tirelessly for home side's cause. Getty
  • Sam Greenwood 5: Poor clearance in opening few minutes handed chance to Joelinton. Lacking composure as he blazed right-footed chance from edge of area way over bar just before break. Occasion proved too much for 21-year-old who was hooked at half-time. AP
    Sam Greenwood 5: Poor clearance in opening few minutes handed chance to Joelinton. Lacking composure as he blazed right-footed chance from edge of area way over bar just before break. Occasion proved too much for 21-year-old who was hooked at half-time. AP
  • Jack Harrison 6: Wideman, who was linked with move to Newcastle last season, certainly put in a shift but lacked the final product that Leeds needed and was no surprise when he came off in second half. Reuters
    Jack Harrison 6: Wideman, who was linked with move to Newcastle last season, certainly put in a shift but lacked the final product that Leeds needed and was no surprise when he came off in second half. Reuters
  • Patrick Bamford 6: His ball into box from left led to Ayling opening the scoring. Could have put Leeds 2-0 up but saw poor penalty saved by Pope and looked deflated for rest of first half. Getty
    Patrick Bamford 6: His ball into box from left led to Ayling opening the scoring. Could have put Leeds 2-0 up but saw poor penalty saved by Pope and looked deflated for rest of first half. Getty
  • SUBS: Adam Forshaw (On for Greenwood 46’) 8: Lung-bursting run back in injury-time to prevent Saint-Maxmin being through on goal summed up his efforts as he brought some stability to the Leeds midfield. PA
    SUBS: Adam Forshaw (On for Greenwood 46’) 8: Lung-bursting run back in injury-time to prevent Saint-Maxmin being through on goal summed up his efforts as he brought some stability to the Leeds midfield. PA
  • Wilfried Gnonto (On for Harrison 63’) 6: Booked for complaining to referee after second Newcastle penalty awarded. PA
    Wilfried Gnonto (On for Harrison 63’) 6: Booked for complaining to referee after second Newcastle penalty awarded. PA
  • Brenden Aaronson (On for Rodrigo 87’) N/A. Reuters
    Brenden Aaronson (On for Rodrigo 87’) N/A. Reuters
  • Pascal Struijk (On for Bamford 90+2’) N/A. PA
    Pascal Struijk (On for Bamford 90+2’) N/A. PA
  • NEWCASTLE RATINGS: Nick Pope 7: Parried Rodrigo’s header straight to Ayling for Leeds’ opener. Saved Bamford’s weak penalty to prevent Leeds going two-goals head in first half. No chance with second Leeds goal that took huge deflection.
    NEWCASTLE RATINGS: Nick Pope 7: Parried Rodrigo’s header straight to Ayling for Leeds’ opener. Saved Bamford’s weak penalty to prevent Leeds going two-goals head in first half. No chance with second Leeds goal that took huge deflection.
  • Kieran Trippier 5: Allowed Bamford too much time and space to supply cross for early goal. Headed deflection sent Kristensen shot past Pope for second. Unusually mixed bag with his dead-ball efforts with some training-ground routines failing to come off in spectacular fashion. AP
    Kieran Trippier 5: Allowed Bamford too much time and space to supply cross for early goal. Headed deflection sent Kristensen shot past Pope for second. Unusually mixed bag with his dead-ball efforts with some training-ground routines failing to come off in spectacular fashion. AP
  • Fabian Schar 7: Good performance at back from Swiss and had a couple of opportunities at other end of pitch, with one header cleared off line and then had volley saved by Robles in injury-time. Reuters
    Fabian Schar 7: Good performance at back from Swiss and had a couple of opportunities at other end of pitch, with one header cleared off line and then had volley saved by Robles in injury-time. Reuters
  • Sven Botman 7: Dutchman helped keep Bamford quiet and made some important interceptions but Newcastle are struggling to keep clean sheets at the moment which will be worry to manager Eddie Howe.
    Sven Botman 7: Dutchman helped keep Bamford quiet and made some important interceptions but Newcastle are struggling to keep clean sheets at the moment which will be worry to manager Eddie Howe.
  • Dan Burn 7: The Geordie defender had a fine game at the back and hardly put a foot wrong at Elland Road. Has made the left-back spot his own this season. AP
    Dan Burn 7: The Geordie defender had a fine game at the back and hardly put a foot wrong at Elland Road. Has made the left-back spot his own this season. AP
  • Bruno Guimaraes 6: Frustrating afternoon for Brazilian whose normally finely tuned passing radar was off kilter at times as he over-hit some balls and picked out Leeds players rather than teammates with others in opening 45. Improved after break but was rightly booked for diving just before half-hour mark. Reuters
    Bruno Guimaraes 6: Frustrating afternoon for Brazilian whose normally finely tuned passing radar was off kilter at times as he over-hit some balls and picked out Leeds players rather than teammates with others in opening 45. Improved after break but was rightly booked for diving just before half-hour mark. Reuters
  • Joe Willock 7: Went down far too easily after a couple of challenged in first half much to annoyance of home fans. But his surging runs down flank caused Leeds – and Ayling in particular – a few problems after break. AP
    Joe Willock 7: Went down far too easily after a couple of challenged in first half much to annoyance of home fans. But his surging runs down flank caused Leeds – and Ayling in particular – a few problems after break. AP
  • Joelinton 6: Awful challenge on Firpo gifted Leeds clear penalty but Pope came to his rescue saving Bamford’s spot kick. Another Magpies player not hitting his usual high standards of this season. AFP
    Joelinton 6: Awful challenge on Firpo gifted Leeds clear penalty but Pope came to his rescue saving Bamford’s spot kick. Another Magpies player not hitting his usual high standards of this season. AFP
  • Miguel Almiron 8: Back in starting XI ahead of Jacob Murphy and curled fine effort just wide of target before half-time. His workrate is second to none, was tireless launching Newcastle on attacks and helping win back possession in defensive areas. AFP
    Miguel Almiron 8: Back in starting XI ahead of Jacob Murphy and curled fine effort just wide of target before half-time. His workrate is second to none, was tireless launching Newcastle on attacks and helping win back possession in defensive areas. AFP
  • Callum Wilson 8: Turn and shot from acute angle in 11th minute but hit straight at keeper. Two ice-cool finishes from penalty spot that takes his tally for season to 17. Saw another shot deflected over bar just after break. PA
    Callum Wilson 8: Turn and shot from acute angle in 11th minute but hit straight at keeper. Two ice-cool finishes from penalty spot that takes his tally for season to 17. Saw another shot deflected over bar just after break. PA
  • Alexander Isak 7: Failed to track back with Ayling as Leeds full-back scored opening goal. Surging run into box recklessly ended by Wober to earn Newcastle penalty. Pace a constant problem for Leeds defenders. AP
    Alexander Isak 7: Failed to track back with Ayling as Leeds full-back scored opening goal. Surging run into box recklessly ended by Wober to earn Newcastle penalty. Pace a constant problem for Leeds defenders. AP
  • SUBS: Allan Saint-Maximin (On for Wilson 72’) 7: Had ball in net minutes after coming on but Isak had been caught offside. Saw another striker saved well by keeper. Getty
    SUBS: Allan Saint-Maximin (On for Wilson 72’) 7: Had ball in net minutes after coming on but Isak had been caught offside. Saw another striker saved well by keeper. Getty
  • Anthony Gordon (On for Almiron 72’) 6: Thought that he’d won Newcastle a third penalty when brought down by Firpo but challenge took place just outside of box. Getty
    Anthony Gordon (On for Almiron 72’) 6: Thought that he’d won Newcastle a third penalty when brought down by Firpo but challenge took place just outside of box. Getty
  • Elliot Anderson (On for Willock 86’) N/A. Getty
    Elliot Anderson (On for Willock 86’) N/A. Getty

Leeds v Newcastle player ratings: Kristensen 8, Firpo 3; Trippier 5, Wilson 8


  • English
  • Arabic

A deflected strike from defender Rasmus Kristensen earned Leeds United a vital point in their fight to avoid relegation from the Premier League as they drew 2-2 against Newcastle United at Elland Road on Saturday.

It was a frantic 90 minutes in Yorkshire high on drama but low in quality as Sam Allardyce secured his first point as Leeds manager after a match that saw three penalties and a red card.

Leeds had gone in front after just seven minutes when captain Luke Ayling fired home at the back post after Newcastle goalkeeper Nick Pope had saved Rodrigo's header.

A dreadful Joelinton tackle on Junior Firpo had then earned Leeds a penalty only for Pope to comfortably stop Patrick Bamford's weak attempt from the spot.

It was to prove a pivotal moment as Newcastle quickly earned themselves a penalty at the other end when Maximilian Wober's poor challenge on Alexander Isak gave Callum Wilson the chance to equalise - and the Magpies striker made no mistake.

And the Magpies looked on course for all three points in the second half when Firpo inexplicably handled in the box and Wilson finished again to score his 17th goal of the season with 21 minutes to go.

That would have made life a lot easier if we'd have scored that penalty. I think we'd have won
Sam Allardyce

Leeds looked a beaten side, only for Kristensen's shot to take a wicked deflection off Kieran Trippier's head to send the home fans wild, although it was a nervy end to the game for the Yorksiremen after Firpo was second off for a second bookable offence for bringing down Anthony Gordon.

But Allardyce's side held on for a point that failed to lift them out of the relegation zone but does lift them above Leicester City and into 18th place.

“I don't believe what's happened out there, what we've done to ourselves,” said Allardyce after the game.

“That would have made life a lot easier if we'd have scored that penalty. I think we'd have won. Then we shot ourselves in the foot with two penalties and a red card. It's a tremendous point in the circumstances.

“I've been talking about staying on your feet all week and they haven't listened. They have to listen next week. We can't afford to make rash tackles like today.

“There is a lot of spirit and fight in the camp. They didn't let their heads go down.”

Newcastle, meanwhile, remain in third place, three points ahead of Manchester United, who are at home to Wolves later on Saturday.

“It was a strange game,” admitted manager Eddie Howe. “From going 2-0 down and then going 2-1 up and not seeing the game out. We are disappointed now but it could be a big point. Sometimes you have to take the positives, and we were OK today without being at our very best.

“The game swings on huge moments. Nick Pope makes a massive save for us, as he has done all season, and it was a huge moment. Then we got our penalties. We could have been better around the box but we couldn’t see the game out.”

You can see the player ratings from Saturday's match in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
ICC Awards for 2021

MEN

Cricketer of the Year – Shaheen Afridi (Pakistan)

T20 Cricketer of the Year – Mohammad Rizwan (Pakistan)

ODI Cricketer of the Year – Babar Azam (Pakistan)

Test Cricketer of the Year – Joe Root (England)

WOMEN

Cricketer of the Year – Smriti Mandhana (India)

ODI Cricketer of the Year – Lizelle Lee (South Africa)

T20 Cricketer of the Year – Tammy Beaumont (England)

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

'Nope'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jordan%20Peele%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daniel%20Kaluuya%2C%20Keke%20Palmer%2C%20Brandon%20Perea%2C%20Steven%20Yeun%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

The line up

Friday: Giggs, Sho Madjozi and Masego  

Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh  

Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ESmartCrowd%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ESiddiq%20Farid%20and%20Musfique%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20%2F%20PropTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24650%2C000%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2035%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVarious%20institutional%20investors%20and%20notable%20angel%20investors%20(500%20MENA%2C%20Shurooq%2C%20Mada%2C%20Seedstar%2C%20Tricap)%3C%2Fp%3E%0A
MATCH INFO

Euro 2020 qualifier

Russia v Scotland, Thursday, 10.45pm (UAE)

TV: Match on BeIN Sports 

RESULTS

Time; race; prize; distance

4pm: Maiden; (D) Dh150,000; 1,200m
Winner: General Line, Xavier Ziani (jockey), Omar Daraj (trainer)

4.35pm: Maiden (T); Dh150,000; 1,600m
Winner: Travis County, Adrie de Vries, Ismail Mohammed

5.10pm: Handicap (D); Dh175,000; 1,200m
Winner: Scrutineer, Tadhg O’Shea, Ali Rashid Al Raihe

5.45pm: Maiden (D); Dh150,000; 1,600m
Winner: Yulong Warrior, Richard Mullen, Satish Seemar

6.20pm: Maiden (D); Dh150,000; 1,600m
Winner: Ejaaby, Jim Crowley, Doug Watson

6.55pm: Handicap (D); Dh160,000; 1,600m
Winner: Storyboard, Richard Mullen, Satish Seemar

7.30pm: Handicap (D); Dh150,000; 2,200m
Winner: Grand Dauphin, Gerald Mosse, Ahmed Al Shemaili

8.05pm: Handicap (T); Dh190,000; 1,800m
Winner: Good Trip, Tadhg O’Shea, Ali Rashid Al Raihe

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

Find the right policy for you

Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.

Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.

Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.

Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.

If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.

Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.

Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”

'Midnights'
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Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

UAE currency: the story behind the money in your pockets
A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

Updated: May 13, 2023, 5:30 PM