• CHELSEA RATINGS: Robert Sanchez 7: One of three new players making their chelsea debuts, the former Brighton keeper was beaten all ends up by Salah's curling effort that hit bar and was helpless as Liverpool ripped apart the home defence ahead of Luiz goal. Quiet second half as Liverpool barely threatened. Reuters
    CHELSEA RATINGS: Robert Sanchez 7: One of three new players making their chelsea debuts, the former Brighton keeper was beaten all ends up by Salah's curling effort that hit bar and was helpless as Liverpool ripped apart the home defence ahead of Luiz goal. Quiet second half as Liverpool barely threatened. Reuters
  • Axel Disasi 7: Part of a surprise Chelsea back three and then made an unexpected impact at other end of pitch when he scuffed home debut goal to level scores. Debut to remember for the defender signed from Monaco for nearly £40m. Getty
    Axel Disasi 7: Part of a surprise Chelsea back three and then made an unexpected impact at other end of pitch when he scuffed home debut goal to level scores. Debut to remember for the defender signed from Monaco for nearly £40m. Getty
  • Thiago Silva 9: Superb game from the veteran. Makes up for lack of pace with perfect positioning and the timing of his tackling is immaculate. His experience will be vital in what is a young Chelsea squad. AFP
    Thiago Silva 9: Superb game from the veteran. Makes up for lack of pace with perfect positioning and the timing of his tackling is immaculate. His experience will be vital in what is a young Chelsea squad. AFP
  • Levi Colwill 7: Defender, making his Chelsea debut, had impressive season on loan at Brighton last time out and has forced his way into Pochettino’s plans. Comfortable playing ball out from back and will benefit playing alongside Silva. Reuters
    Levi Colwill 7: Defender, making his Chelsea debut, had impressive season on loan at Brighton last time out and has forced his way into Pochettino’s plans. Comfortable playing ball out from back and will benefit playing alongside Silva. Reuters
  • Reece James 8: Chelsea’s new captain crossing was a constant threat and his link-up pay with Sterling down the right first class. Came off with 15 minutes to go with what appeared to be an injury which will be a worry for the Blues. Getty
    Reece James 8: Chelsea’s new captain crossing was a constant threat and his link-up pay with Sterling down the right first class. Came off with 15 minutes to go with what appeared to be an injury which will be a worry for the Blues. Getty
  • Enzo Fernandez 7: Good show from Argentine who was given freedom to roam forward in what was probably his best performance in a Chelsea shirt. Still along way to go to justify his £100m-plus price tag, though. Booked in first half after going head-to-head with Jota that also saw Liverpool attacker booked.
    Enzo Fernandez 7: Good show from Argentine who was given freedom to roam forward in what was probably his best performance in a Chelsea shirt. Still along way to go to justify his £100m-plus price tag, though. Booked in first half after going head-to-head with Jota that also saw Liverpool attacker booked.
  • Conor Gallagher 7: Given nod in midfield by Pochettino and played in deeper role to allow Fernadez more freedom to attack. Buzzed around from start to finish, snapping at Liverpool heels in middle of park and moved the ball around sensibly. AP
    Conor Gallagher 7: Given nod in midfield by Pochettino and played in deeper role to allow Fernadez more freedom to attack. Buzzed around from start to finish, snapping at Liverpool heels in middle of park and moved the ball around sensibly. AP
  • Ben Chilwell 7: Headed assist for Disasi’s opener, then rounded Alisson to finish calmly for Chelsea’s second goal in two first-half minutes - only for his celebrations to be cut short after VAR truled him offside. Shot straight at Becker after poor first touch forced him wide in second half. Getty
    Ben Chilwell 7: Headed assist for Disasi’s opener, then rounded Alisson to finish calmly for Chelsea’s second goal in two first-half minutes - only for his celebrations to be cut short after VAR truled him offside. Shot straight at Becker after poor first touch forced him wide in second half. Getty
  • Carney Chukwuemeka 7: Teenage midfielder picked up very early booking for high boot on Konate but didn’t let that affect him in solid performance that earned him standing ovation from home fans when brought off in second half. PA
    Carney Chukwuemeka 7: Teenage midfielder picked up very early booking for high boot on Konate but didn’t let that affect him in solid performance that earned him standing ovation from home fans when brought off in second half. PA
  • Raheem Sterling 7: Very lively first half as he and James tore down the right flank but influence waned as match went on and annoyed home fans at one point in second half when he passed backwards rather than attacking the Liverpool defence. PA
    Raheem Sterling 7: Very lively first half as he and James tore down the right flank but influence waned as match went on and annoyed home fans at one point in second half when he passed backwards rather than attacking the Liverpool defence. PA
  • Nicolas Jackson 7: Promising game from Senegalese new despite shanking one shot wide of target early on and then blazed an even better chance over bar just before break. Caused Liverpool lots and problems, but would have been relieved when handball in own area was ruled accidental after VAR check. Reuters
    Nicolas Jackson 7: Promising game from Senegalese new despite shanking one shot wide of target early on and then blazed an even better chance over bar just before break. Caused Liverpool lots and problems, but would have been relieved when handball in own area was ruled accidental after VAR check. Reuters
  • SUBS: Malo Gusto (On for James 76’) N/A. Getty
    SUBS: Malo Gusto (On for James 76’) N/A. Getty
  • Ian Maatsen (On for Chukwuemeka 82’) N/A. Reuters
    Ian Maatsen (On for Chukwuemeka 82’) N/A. Reuters
  • Mykhailo Mudryk (On for Sterling 82’) N/A.
    Mykhailo Mudryk (On for Sterling 82’) N/A.
  • Leslie Ugochukwu (On for Chilwell 90’) N/A.
    Leslie Ugochukwu (On for Chilwell 90’) N/A.
  • LIVERPOOL RATINGS: Alisson Becker 7: Saved well at feet of Jackson after dangerous low cross by James in first half. Brazilian’s pass out from the back started the move for Diaz’s goal. A couple of regulation saves at his near post from Chilwell and Jackson after break. AFP
    LIVERPOOL RATINGS: Alisson Becker 7: Saved well at feet of Jackson after dangerous low cross by James in first half. Brazilian’s pass out from the back started the move for Diaz’s goal. A couple of regulation saves at his near post from Chilwell and Jackson after break. AFP
  • Trent Alexander-Arnold 7: Wonderful through-ball to Salah saw Egyptian score in first half only for VAR to rule it out. Being latest victime of new time-wasting laws when he was booked for delaying taking a throw-in midway through second half. AFP
    Trent Alexander-Arnold 7: Wonderful through-ball to Salah saw Egyptian score in first half only for VAR to rule it out. Being latest victime of new time-wasting laws when he was booked for delaying taking a throw-in midway through second half. AFP
  • Ibrahima Konate 7: One very well-timed sliding challenge to block Fernadez shot in 10th minute and provided his usual usual physical presenece at the back. Stood up well to Chelsea pressure in the second half. PA
    Ibrahima Konate 7: One very well-timed sliding challenge to block Fernadez shot in 10th minute and provided his usual usual physical presenece at the back. Stood up well to Chelsea pressure in the second half. PA
  • Virgil van Dijk 7: Dutchman was solid enough in first game as Liverpool’s new captain after Jordan Henderson’s exit for Saudi Arabia in the face of mounting pressure after break. Curled nice strike over bar at start of second half. Getty
    Virgil van Dijk 7: Dutchman was solid enough in first game as Liverpool’s new captain after Jordan Henderson’s exit for Saudi Arabia in the face of mounting pressure after break. Curled nice strike over bar at start of second half. Getty
  • Andrew Robertson 6: Looked isolated in first half as he struggled to deal with James and Sterling’s passing and movement down the Liverpool left. Better after the break, though. EPA
    Andrew Robertson 6: Looked isolated in first half as he struggled to deal with James and Sterling’s passing and movement down the Liverpool left. Better after the break, though. EPA
  • Alexis Mac Allister 6: Argentine World Cup winner started his Liverpool career in the holding role and was solid if unspectacular. Uncharacteristically caught in possession a couple of times and Liverpool are still lacking the sort of midfield security the apparently Chelsea-bound Moises Caicedo would provide. Getty
    Alexis Mac Allister 6: Argentine World Cup winner started his Liverpool career in the holding role and was solid if unspectacular. Uncharacteristically caught in possession a couple of times and Liverpool are still lacking the sort of midfield security the apparently Chelsea-bound Moises Caicedo would provide. Getty
  • Dominik Szoboszlai 7: Hungarian glided around the pitch in style in first half and looked like he had been playing in the Premier League for years. Less effective in second as Liverpool lost their attacking momentum but looks like he will be excellent signing. PA
    Dominik Szoboszlai 7: Hungarian glided around the pitch in style in first half and looked like he had been playing in the Premier League for years. Less effective in second as Liverpool lost their attacking momentum but looks like he will be excellent signing. PA
  • Cody Gakpo 5: Disappointing afternoon for Dutchman who was neat and tidy in possession but never really got foothold in game. Taken off in second half. EPA
    Cody Gakpo 5: Disappointing afternoon for Dutchman who was neat and tidy in possession but never really got foothold in game. Taken off in second half. EPA
  • Luis Diaz 7: Fine first-time finish to put team in front after fabulous move that went from one end of pitch to other. Turned out to be Liverpool’s only shot on target. EPA
    Luis Diaz 7: Fine first-time finish to put team in front after fabulous move that went from one end of pitch to other. Turned out to be Liverpool’s only shot on target. EPA
  • Mohamed Salah 8: Whirlwind first half hour saw him curl shot with weaker right foot against bar, teed-up Dias for opening goal with superb ball and then had fine finish ruled out in tight offside call. Quieter second half but was furious at being substituted with 13 minutes left. EPA
    Mohamed Salah 8: Whirlwind first half hour saw him curl shot with weaker right foot against bar, teed-up Dias for opening goal with superb ball and then had fine finish ruled out in tight offside call. Quieter second half but was furious at being substituted with 13 minutes left. EPA
  • Diogo Jota 6: Bar his shouting match with Fernandez that earned him a booking, the Portuguese was relatively quiet in the opening 45 minutes. Not really much of an impact after the break either and was no shock when he was hooked with 25 minutes to go. AP
    Diogo Jota 6: Bar his shouting match with Fernandez that earned him a booking, the Portuguese was relatively quiet in the opening 45 minutes. Not really much of an impact after the break either and was no shock when he was hooked with 25 minutes to go. AP
  • Curtis Jones (On for Gapko 66;) 6: Brought on with Chelsea dominating and restricted to helping team hold out defensively. PA
    Curtis Jones (On for Gapko 66;) 6: Brought on with Chelsea dominating and restricted to helping team hold out defensively. PA
  • Darwin Nunez (On for Jota 66’) 6: Had shot deflected just wide of Chelsea’s goal in injury-time. PA
    Darwin Nunez (On for Jota 66’) 6: Had shot deflected just wide of Chelsea’s goal in injury-time. PA
  • Ben Doak (On for Luiz 77’) N/A. Getty Harvey Elliot (On for Salah 77’) N/A.
    Ben Doak (On for Luiz 77’) N/A. Getty Harvey Elliot (On for Salah 77’) N/A.

Chelsea v Liverpool player ratings: Silva 9, Sterling 7; Diaz 7, Salah 8


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Chelsea and Liverpool started their Premier League season with a 1-1 draw at Stamford Bridge on Sunday.

After a week of battling to land the signing of Brighton midfielder Moises Caicedo for a Premier League record transfer fee, both clubs fought out an entertaining encounter on the pitch.

Liverpool's bright start was rewarded when Luis Diaz prodded home the opening goal, but debutant Axel Disasi earned Chelsea manager Mauricio Pochettino a point In his first game in charge.

"This result makes us believe, that is why I am positive," said Pochettino "That is the beginning, it is the minimum standard and from that we need to go."

The American executives of both clubs were in attendance at Stamford Bridge ahead of an intense few days of negotiations after Liverpool had a £110 million offer accepted for Caicedo, only for the player to remain keen on a move to Chelsea.

After his defensive midfield options were gutted by the departures of Jordan Henderson and Fabinho to the Saudi Pro League, Jurgen Klopp named an offensive front six with new signings Alexis Mac Allister and Dominik Szoboszlai alongside Cody Gakpo in midfield.

Liverpool settled the better and Mohamed Salah was inches away from opening the scoring when he rattled the crossbar on 12 minutes.

Salah was involved when the Reds did take the lead six minutes later with a brilliant cross that Diaz prodded home at the back post. The Egyptian was then denied a goal after to a VAR review ruled out a slick finish that would have made it 2-0.

However, the momentum of the game swung after Disasi bundled home Chelsea's equaliser. "We opened up the door for Chelsea," said Klopp. "It gave the game a different direction so we were not in control of the game."

Seconds later Ben Chilwell thought he had turned the game on its head, only for VAR to this time ride to Liverpool's rescue for offside.

Chances continued to come and go at both ends, but a seventh consecutive clash between the sides ended in a draw.

You can see the player ratings from Sunday's in the gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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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

RESULTS

5pm: Maiden | Dh80,000 |  1,600m
Winner: AF Al Moreeb, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

5.30pm: Handicap |  Dh80,000 |  1,600m
Winner: AF Makerah, Adrie de Vries, Ernst Oertel

6pm: Handicap |  Dh80,000 |  2,200m
Winner: Hazeme, Richard Mullen, Jean de Roualle

6.30pm: Handicap |  Dh85,000 |  2,200m
Winner: AF Yatroq, Brett Doyle, Ernst Oertel

7pm: Shadwell Farm for Private Owners Handicap |  Dh70,000 |  2,200m
Winner: Nawwaf KB, Patrick Cosgrave, Helal Al Alawi

7.30pm: Handicap (TB) |  Dh100,000 |  1,600m
Winner: Treasured Times, Bernardo Pinheiro, Rashed Bouresly

Company%20Profile
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The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Company%C2%A0profile
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Surianah's top five jazz artists

Billie Holliday: for the burn and also the way she told stories.  

Thelonius Monk: for his earnestness.

Duke Ellington: for his edge and spirituality.

Louis Armstrong: his legacy is undeniable. He is considered as one of the most revolutionary and influential musicians.

Terence Blanchard: very political - a lot of jazz musicians are making protest music right now.

Updated: August 14, 2023, 3:49 AM