Manchester City players lift the Champions League trophy after their win over Inter Milan in the final at the Ataturk Olympic Stadium. Getty
Manchester City players lift the Champions League trophy after their win over Inter Milan in the final at the Ataturk Olympic Stadium. Getty
Manchester City players lift the Champions League trophy after their win over Inter Milan in the final at the Ataturk Olympic Stadium. Getty
Manchester City players lift the Champions League trophy after their win over Inter Milan in the final at the Ataturk Olympic Stadium. Getty

Incredible Manchester City complete treble with Champions League win


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Manchester City fulfilled their long-held dream of winning Europe's top prize as Rodri helped the Premier League and FA Cup winners beat Inter Milan to lift the Champions League title and complete an incredible treble.

Pep Guardiola's team prevailed 1-0 at the Ataturk Olympic Stadium in Istanbul in an epic contest that at one point seemed to be slipping away.

After a slow start to the game, City suffered a crushing blow 10 minutes before half-time when playmaker Kevin De Bruyne was forced off with what appeared to be a hamstring injury.

The Belgian tried to play on but was replaced by Phil Foden.

The match seemed to be headed towards extra time when City claimed the lead in the 68th minute with a fine strike from Rodri.

Manuel Akanji played Bernardo Silva into the area and his cut-back was deflected into the path of Rodri, who passed the ball into the net from just inside the box.

  • Manchester City's Ilkay Gundogan lifts the trophy as he celebrates with teammates after winning the Champions League. Reuters
    Manchester City's Ilkay Gundogan lifts the trophy as he celebrates with teammates after winning the Champions League. Reuters
  • Manchester City's Norwegian striker #9 Erling Haaland poses with the European Cup trophy as they celebrate winning the UEFA Champions League final. AFP
    Manchester City's Norwegian striker #9 Erling Haaland poses with the European Cup trophy as they celebrate winning the UEFA Champions League final. AFP
  • Manchester City's Spanish manager Pep Guardiola poses for a picture with the European Cup trophy after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's Spanish manager Pep Guardiola poses for a picture with the European Cup trophy after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan celebrates with the fans after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan celebrates with the fans after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • A supporter of Inter Milan reacts after InterMilan's defeat against Manchester City at the Piazza Castello (Castello's square) fanzone in Milan after the UEFA Champions League final. AFP
    A supporter of Inter Milan reacts after InterMilan's defeat against Manchester City at the Piazza Castello (Castello's square) fanzone in Milan after the UEFA Champions League final. AFP
  • Manchester City's Norwegian striker #9 Erling Haaland, wrapped in the Norwegian flag, celebrates with the fans after winning the UEFA Champions League. AFP
    Manchester City's Norwegian striker #9 Erling Haaland, wrapped in the Norwegian flag, celebrates with the fans after winning the UEFA Champions League. AFP
  • Manchester City's English midfielder #10 Jack Grealish celebrates with his girlfriend and relatives after winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
    Manchester City's English midfielder #10 Jack Grealish celebrates with his girlfriend and relatives after winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan poses with the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan poses with the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's players pose with the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's players pose with the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Norwegian striker #9 Erling Haaland wavers t the fans as he celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
    Manchester City's Norwegian striker #9 Erling Haaland wavers t the fans as he celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan kisses the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan kisses the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan holds aloft the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan holds aloft the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Spanish midfielder #16 Rodri bites the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's Spanish midfielder #16 Rodri bites the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Spanish manager Pep Guardiola celebrates with the winners' medal after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's Spanish manager Pep Guardiola celebrates with the winners' medal after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan (C) lifts the European Cup trophy as they celebrate on the podium after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan (C) lifts the European Cup trophy as they celebrate on the podium after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Brazilian goalkeeper #31 Ederson kisses the European Cup trophy after winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
    Manchester City's Brazilian goalkeeper #31 Ederson kisses the European Cup trophy after winning the UEFA Champions League final football match between Inter Milan and Manchester City. AFP
  • UEFA President President Aleksander Ceferin (R) presents the European Cup trophy to Manchester City's German midfielder #8 Ilkay Gundogan after their win in the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    UEFA President President Aleksander Ceferin (R) presents the European Cup trophy to Manchester City's German midfielder #8 Ilkay Gundogan after their win in the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's German midfielder #8 Ilkay Gundogan holds aloft the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's German midfielder #8 Ilkay Gundogan holds aloft the European Cup trophy as they celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Spanish manager Pep Guardiola (L) celebrates with Manchester City's Emirati chairman Khaldoon al-Mubarak after the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's Spanish manager Pep Guardiola (L) celebrates with Manchester City's Emirati chairman Khaldoon al-Mubarak after the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Portuguese defender #3 Ruben Dias (C) lifts the European Cup trophy as they celebrate on the podium after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's Portuguese defender #3 Ruben Dias (C) lifts the European Cup trophy as they celebrate on the podium after winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • TOPSHOT - Manchester City's English midfielder #4 Kalvin Phillips celebrates at the final whistle after they won the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul, on June 10, 2023. (Photo by Paul ELLIS / AFP)
    TOPSHOT - Manchester City's English midfielder #4 Kalvin Phillips celebrates at the final whistle after they won the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul, on June 10, 2023. (Photo by Paul ELLIS / AFP)
  • Inter Milan's Argentinian forward #10 Lautaro Martinez reacts to their defeat in the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Inter Milan's Argentinian forward #10 Lautaro Martinez reacts to their defeat in the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • TOPSHOT - Manchester City's English midfielder #47 Phil Foden (L) and Manchester City's English defender #2 Kyle Walker celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul, on June 10, 2023. Manchester City won the match 1-0. (Photo by Paul ELLIS / AFP)
    TOPSHOT - Manchester City's English midfielder #47 Phil Foden (L) and Manchester City's English defender #2 Kyle Walker celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul, on June 10, 2023. Manchester City won the match 1-0. (Photo by Paul ELLIS / AFP)
  • Manchester City players celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City players celebrate winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's English defender #2 Kyle Walker celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's English defender #2 Kyle Walker celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Ferran Soriano, Manager of Manchester City, Pep Guardiola, Manager of Manchester City, and Khaldoon Al Mubarak, Chairman of Manchester City, celebrates with the UEFA Champions League trophy. Getty Images
    Ferran Soriano, Manager of Manchester City, Pep Guardiola, Manager of Manchester City, and Khaldoon Al Mubarak, Chairman of Manchester City, celebrates with the UEFA Champions League trophy. Getty Images
  • Manchester City's English defender #5 John Stones celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's English defender #5 John Stones celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Erling Haaland of Manchester City celebrates with the UEFA Champions League trophy after the team's victory during the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium in Istanbul, Turkey. Getty Images
    Erling Haaland of Manchester City celebrates with the UEFA Champions League trophy after the team's victory during the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium in Istanbul, Turkey. Getty Images
  • Sergio Gomez of Manchester City celebrates with the UEFA Champions League trophy after the team's victory in the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium. Getty Images
    Sergio Gomez of Manchester City celebrates with the UEFA Champions League trophy after the team's victory in the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium. Getty Images
  • Manchester City player Kevin de Bruyne, his wife Michele de Bruyne and two of their children pose with the trophy after the team won the UEFA Champions League Final soccer match between Manchester City and Inter Milan. EPA
    Manchester City player Kevin de Bruyne, his wife Michele de Bruyne and two of their children pose with the trophy after the team won the UEFA Champions League Final soccer match between Manchester City and Inter Milan. EPA
  • Ilkay Guendogan of Manchester City lifts the UEFA Champions League trophy after the team's victory during the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium. Getty Images
    Ilkay Guendogan of Manchester City lifts the UEFA Champions League trophy after the team's victory during the UEFA Champions League 2022/23 final match between FC Internazionale and Manchester City FC at Atatuerk Olympic Stadium. Getty Images
  • Manchester City's head coach Pep Guardiola kisses the trophy after winning the Champions League final soccer match between Manchester City and Inter Milan. AP
    Manchester City's head coach Pep Guardiola kisses the trophy after winning the Champions League final soccer match between Manchester City and Inter Milan. AP
  • Aymeric Laporte of Manchester City celebrates with the UEFA Champions League trophy. Getty Images
    Aymeric Laporte of Manchester City celebrates with the UEFA Champions League trophy. Getty Images
  • Manchester City's English defender #2 Kyle Walker slides as he celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
    Manchester City's English defender #2 Kyle Walker slides as he celebrates winning the UEFA Champions League final football match between Inter Milan and Manchester City at the Ataturk Olympic Stadium in Istanbul. AFP
  • Manchester City's Emirati chairman Khaldoon al-Mubarak poses with the European Cup trophy as they celebrate winning the UEFA Champions League final. AFP
    Manchester City's Emirati chairman Khaldoon al-Mubarak poses with the European Cup trophy as they celebrate winning the UEFA Champions League final. AFP
  • Manchester City's Kevin De Bruyne is greeted by fans as he leaves the pitch after the Champions League final soccer match where Manchester City beat Inter Milan 1-0 at the Ataturk Olympic Stadium in Istanbul, Turkey. AP
    Manchester City's Kevin De Bruyne is greeted by fans as he leaves the pitch after the Champions League final soccer match where Manchester City beat Inter Milan 1-0 at the Ataturk Olympic Stadium in Istanbul, Turkey. AP
  • Manchester City players and staff celebrate with the Champions League trophy after their win over Inter Milan in the final on Saturday. Getty
    Manchester City players and staff celebrate with the Champions League trophy after their win over Inter Milan in the final on Saturday. Getty
  • Rodri of Manchester City celebrates after scoring what turned out to be the match-winning goal in the Champions League final against Inter Milan at the Ataturk Olympic Stadium in Istanbul on Saturday, June 10, 2023. Getty
    Rodri of Manchester City celebrates after scoring what turned out to be the match-winning goal in the Champions League final against Inter Milan at the Ataturk Olympic Stadium in Istanbul on Saturday, June 10, 2023. Getty
  • Inter Milan players look dejected after defeat in the Champions League final. Getty
    Inter Milan players look dejected after defeat in the Champions League final. Getty
  • Manchester City's Rodri scores the opening goal past Inter Milan's Andre Onana in Istanbul. Reuters
    Manchester City's Rodri scores the opening goal past Inter Milan's Andre Onana in Istanbul. Reuters
  • Rodri after scoring the opening goal for Manchester City. Getty
    Rodri after scoring the opening goal for Manchester City. Getty
  • Manchester City's Erling Haaland speaks to manager Pep Guardiola in Istanbul. Getty
    Manchester City's Erling Haaland speaks to manager Pep Guardiola in Istanbul. Getty
  • Manchester City striker Erling Haaland watches as Inter Milan's Francesco Acerbi heads the ball clear. AFP
    Manchester City striker Erling Haaland watches as Inter Milan's Francesco Acerbi heads the ball clear. AFP
  • Manchester City midfielder Kevin De Bruyne receives treatment during the match. AFP
    Manchester City midfielder Kevin De Bruyne receives treatment during the match. AFP
  • Kevin De Bruyne leaves the pitch after being substituted due to injury. AFP
    Kevin De Bruyne leaves the pitch after being substituted due to injury. AFP
  • Kevin De Bruyne is consoled by Erling Haaland. Getty
    Kevin De Bruyne is consoled by Erling Haaland. Getty
  • Jack Grealish of Manchester City and Denzel Dumfries of Inter fight for the ball. EPA
    Jack Grealish of Manchester City and Denzel Dumfries of Inter fight for the ball. EPA
  • Inter Milan's Federico Dimarco vies for the ball with Manchester City's Rodri. AP
    Inter Milan's Federico Dimarco vies for the ball with Manchester City's Rodri. AP

It completed a treble for City, making them only the second English club to secure it after Manchester United in 1999.

Victory seemed a long way away when City's talisman walked off the pitch due to injury. De Bruyne was expected to be the heartbeat of City on Saturday but there was only more Champions League final misery; he left the field with a facial injury during City's loss to Chelsea two years ago.

In the second half, Inter started to assert themselves and looked dangerous.

City had a reprieve just before the hour when Akanji reacted slowly to a Silva pass and Lautaro Martinez charged into the box. Former Manchester United striker Romelu Lukaku was well placed in the centre but Martinez opted to shoot and Ederson countered his effort.

City made the most of the let-off and took the lead moments after a John Stones cross was deflected close to his own goal by Alessandro Bastoni.

Akanji found Silva and his cutback fell to Rodri, who found the back of the net.

City fans were given a scare moments later when Federico Dimarco hit the bar with a looping header and then headed against Lukaku on the rebound.

Foden had a chance to put City in full control when he burst through a gap into the area but Andre Onana was up to the task.

City survived a late scare when a Lukaku header hit Ederson's legs and was put behind by Ruben Dias and the final whistle was greeted by grand celebrations.

Goalscorer Rodri got emotional as he reflected on a tense match in Turkey.

He told BT Sport: “I'm emotional. This is a dream come true. All these guys around here have been waiting I don't know how many years, 20, 30 40. I've been here just four years, but they deserve it, we deserve it.

“It wasn't easy. What a team we faced, unbelievable they way they defend, the way they counter-attack, they also deserve credit.

“But I don't want to forget about my lads. We did everything.”

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South Africa 361 & 119 (36.4 overs)

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%3Cp%3E%E2%80%A2%20Looming%20global%20slowdown%20and%20recession%20in%20key%20economies%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Russia-Ukraine%20war%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Interest%20rate%20hikes%20and%20the%20rising%20cost%20of%20debt%20servicing%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Oil%20price%20volatility%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Persisting%20inflationary%20pressures%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Exchange%20rate%20fluctuations%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shortage%20of%20labour%2Fskills%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20A%20resurgence%20of%20Covid%3F%3C%2Fp%3E%0A
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014%20PRO%20MAX
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UAE Premiership

Results
Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Fixture
Friday, March 29, Abu Dhabi Harlequins v Jebel Ali Dragons, The Sevens, Dubai

Fitness problems in men's tennis

Andy Murray - hip

Novak Djokovic - elbow

Roger Federer - back

Stan Wawrinka - knee

Kei Nishikori - wrist

Marin Cilic - adductor

BEETLEJUICE BEETLEJUICE

Starring: Winona Ryder, Michael Keaton, Jenny Ortega

Director: Tim Burton

Rating: 3/5

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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

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THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Score

Third Test, Day 2

New Zealand 274
Pakistan 139-3 (61 ov)

Pakistan trail by 135 runs with 7 wickets remaining in the innings

The specs: 2018 Renault Koleos

Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km

RESULTS

2.30pm Jaguar I-Pace – Conditions (PA) Dh80,000 (Dirt)
1,600m 

Winner Namrood, Antonio Fresu (jockey), Musabah Al Muhairi
(trainer) 

3.05pm Land Rover Defender – Maiden (TB) Dh82,500 (D)
1,400m 

Winner Shadzadi, Tadhg O’Shea, Bhupat Seemar 

3.40pm Jaguar F-Type – Maiden (TB) Dh82,500 (Turf) 1,600m 

Winner Tahdeed, Fernando Jara, Nicholas Bachalard 

4.15pm New Range Rover – Handicap (TB) Dh87,500 (D) 1,400m 

Winner Shanty Star, Richard Mullen, Rashed Bouresly 

4.50pm Land Rover – Handicap (TB) Dh95,000 (T) 2,400m 

Winner Autumn Pride, Bernardo Pinheiro, Helal Al Alawi 

5.25pm Al Tayer Motor – Handicap (TB) Dh95,000  T) 1,000m 

Winner Dahawi, Antonio Fresu, Musabah Al Muhairi 

6pm Jaguar F-Pace SVR – Handicap (TB) Dh87,500 (D) 1,600m 

Winner Scabbard, Sam Hitchcock, Doug Watson  

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
Chef Nobu's advice for eating sushi

“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”

Our family matters legal consultant

Name: Dr Hassan Mohsen Elhais

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

Updated: June 11, 2023, 6:25 AM