• PREMIER LEAGUE TOP SCORERS 2022/23: =14) Miguel Almiron (Newcastle United) 11 goals in 34 matches; two assists; minutes per goal 228. Getty
    PREMIER LEAGUE TOP SCORERS 2022/23: =14) Miguel Almiron (Newcastle United) 11 goals in 34 matches; two assists; minutes per goal 228. Getty
  • =14) Roberto Firmino (Liverpool) 11 goals in 25 matches; four assists; minutes per goal 110. PA
    =14) Roberto Firmino (Liverpool) 11 goals in 25 matches; four assists; minutes per goal 110. PA
  • =14) Phil Foden (Manchester City) 11 goals in 32 matches; five assists; minutes per goal 168. PA
    =14) Phil Foden (Manchester City) 11 goals in 32 matches; five assists; minutes per goal 168. PA
  • =14) Gabriel Jesus (Arsenal) 11 goals in 26 matches; six assists; minutes per goal 189. PA
    =14) Gabriel Jesus (Arsenal) 11 goals in 26 matches; six assists; minutes per goal 189. PA
  • =12) Harvey Barnes (Leicester City) 13 goals in 34 matches; one assist; minutes per goal 209. AP
    =12) Harvey Barnes (Leicester City) 13 goals in 34 matches; one assist; minutes per goal 209. AP
  • =12) Rodrigo Moreno (Leeds United) 13 goals in 31 matches; one assist; minutes per goal 149. PA
    =12) Rodrigo Moreno (Leeds United) 13 goals in 31 matches; one assist; minutes per goal 149. PA
  • =10) Aleksandar Mitrovic (Fulham) 14 goals in 24 matches; one assist; minutes per goal 144. AP
    =10) Aleksandar Mitrovic (Fulham) 14 goals in 24 matches; one assist; minutes per goal 144. AP
  • =10) Bukayo Saka (Arsenal) 14 goals in 38 matches; 11 assists; minutes per goal 228. PA
    =10) Bukayo Saka (Arsenal) 14 goals in 38 matches; 11 assists; minutes per goal 228. PA
  • =7) Gabriel Martinelli (Arsenal) 15 goals in 36 matches; five assists; minutes per goal 187. Getty
    =7) Gabriel Martinelli (Arsenal) 15 goals in 36 matches; five assists; minutes per goal 187. Getty
  • =7) Ollie Watkins (Aston Villa) 15 goals in 37 matches; six assists; minutes per goal 209. PA
    =7) Ollie Watkins (Aston Villa) 15 goals in 37 matches; six assists; minutes per goal 209. PA
  • =7) Martin Odegaard (Arsenal) 15 goals in 37 matches; seven assists; minutes per goal 210. Getty
    =7) Martin Odegaard (Arsenal) 15 goals in 37 matches; seven assists; minutes per goal 210. Getty
  • 6) Marcus Rashford (Manchester United) 17 goals in 35 matches; five assists; minutes per goal 170. EPA
    6) Marcus Rashford (Manchester United) 17 goals in 35 matches; five assists; minutes per goal 170. EPA
  • 5) Callum Wilson (Newcastle United) 18 goals in 31 matches; five assists; minutes per goal 105. Reuters
    5) Callum Wilson (Newcastle United) 18 goals in 31 matches; five assists; minutes per goal 105. Reuters
  • 4) Mohamed Salah (Liverpool) 19 goals in 38 matches; 12 assists; minutes per goal 173. AP
    4) Mohamed Salah (Liverpool) 19 goals in 38 matches; 12 assists; minutes per goal 173. AP
  • 3) Ivan Toney (Brentford) 20 goals in 33 matches; four assists; minutes per goal 148. PA
    3) Ivan Toney (Brentford) 20 goals in 33 matches; four assists; minutes per goal 148. PA
  • 2) Harry Kane (Tottenham Hotspur) 30 goals in 38 matches; three assists; minutes per goal 114. Getty
    2) Harry Kane (Tottenham Hotspur) 30 goals in 38 matches; three assists; minutes per goal 114. Getty
  • 1) Erling Haaland (Manchester City) 36 goals in 35 matches; eight assists; minutes per goal 77. PA
    1) Erling Haaland (Manchester City) 36 goals in 35 matches; eight assists; minutes per goal 77. PA

Haaland, Kane, Salah: 2022/23 Premier League top scorers - in pictures


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As first seasons in English football go, it is fair to say Erling Haaland's opening campaign will be a tough one to beat.

The Norwegian goal monster, who moved from Bundesliga side Borussia Dortmund last summer, has slashed his way through English defences like a hot knife through butter.

Haaland has set new standards in front of goal, setting records that probably only he will break in years to come.

His 36 goals in 35 Premier League games broke the record for most goals in a single season, previously held by Andy Cole and Alan Shearer (both in 42-game campaigns).

No player has scored more goals in an English top-flight league season since Ron Davies found the net 37 times for Southampton in 1966/67.

Only Dixie Dean's 63 goals – for Everton in 1927/28 – beats Haaland's 52 across all competitions in a single season.

Those 52 goals means he has broken the record for most goals in one season in all competitions by a Premier League player, comfortably beating Mohamed Salah in 2017/18 and Ruud van Nistelrooy in 2002/03 (both 44).

His four Premier League hat-tricks in a single season is more than any player bar Alan Shearer, who scored five for Blackburn Rovers in 1995/96.

The 22-year-old is the first player to score hat-tricks in three successive Premier League home games, and the first Manchester City player to score a Manchester derby hat-trick since 1970.

Unsurprisingly, he was named player of the season, by the Premier League and the Football Writers' Association – with the Professional Footballers' Association award inevitably arriving in the post as well … oh, and he also scooped the Premier League young player of the season gong. All in all, not a bad effort at all.

“It is unbelievable how many goals he has scored – so many important goals to help us win games,” said City manager Pep Guardiola after Haaland broke the Premier League record.

“He is a unique person, as a player but also the person is special.

“It is an incredible milestone. One day maybe he will break his record or someone else will, but they will have to score a lot of goals.”

In the gallery above, you can see how Haaland's record compared with the other Premier League top guns.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Australia squads

ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.

T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.

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

Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Earth under attack: Cosmic impacts throughout history

4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

Company%20profile
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Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

Gulf rugby

Who’s won what so far in 2018/19

Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain

What’s left

UAE Conference

March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers

March 29, final

UAE Premiership

March 22, play-offs: 
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes

March 29, final

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SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Fireball

Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.

A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.

"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.

Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.

SHOW COURTS ORDER OF PLAY

Wimbledon order of play on Tuesday, July 11
All times UAE ( 4 GMT)

Centre Court

Adrian Mannarino v Novak Djokovic (2)

Venus Williams (10) v Jelena Ostapenko (13)

Johanna Konta (6) v Simona Halep (2)

Court 1

Garbine Muguruza (14) v

Svetlana Kuznetsova (7)

Magdalena Rybarikova v Coco Vandeweghe (24) 

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Updated: June 01, 2023, 6:45 AM