• CRYSTAL PALACE PLAYER RATINGS: Sam Johnstone - 3. Needlessly hauled Nketiah to the ground and gave the Gunners a penalty in the 51st minute. Denied Odegaard and Partey with solid saves in the first and second half. AFP
    CRYSTAL PALACE PLAYER RATINGS: Sam Johnstone - 3. Needlessly hauled Nketiah to the ground and gave the Gunners a penalty in the 51st minute. Denied Odegaard and Partey with solid saves in the first and second half. AFP
  • Joel Ward - 6. A solid outing at right-back. The Crystal Palace captain kept Martinelli quiet bar a momentary lapse in concentration in the second half. He could have done more to support Palace in attack. PA
    Joel Ward - 6. A solid outing at right-back. The Crystal Palace captain kept Martinelli quiet bar a momentary lapse in concentration in the second half. He could have done more to support Palace in attack. PA
  • Tyrick Mitchell - 7. Stood up to the test of Saka throughout the game and kept the winger quiet. Later whipped in a tantalising cross, which Edouard wasted, late in the game. AP
    Tyrick Mitchell - 7. Stood up to the test of Saka throughout the game and kept the winger quiet. Later whipped in a tantalising cross, which Edouard wasted, late in the game. AP
  • Marc Guehi - 5. Got caught out by Rice’s disguised pass that played Nketiah through on goal in the first half. Combined well with Andersen to reduce the away side to very few chances. AP
    Marc Guehi - 5. Got caught out by Rice’s disguised pass that played Nketiah through on goal in the first half. Combined well with Andersen to reduce the away side to very few chances. AP
  • Joachim Andersen - 6. Made a headed clearance to stop Nketiah from getting on the end of Saka’s cross early in the second half. Dealt well with Havertz’s late runs into the penalty area. Reuters
    Joachim Andersen - 6. Made a headed clearance to stop Nketiah from getting on the end of Saka’s cross early in the second half. Dealt well with Havertz’s late runs into the penalty area. Reuters
  • Jefferson Lerma - 6. Stayed close to Odegaard and stopped him from controlling the ball in key areas. Made a strong defensive header to send Martinelli’s cross wide in the 18th minute. Getty
    Jefferson Lerma - 6. Stayed close to Odegaard and stopped him from controlling the ball in key areas. Made a strong defensive header to send Martinelli’s cross wide in the 18th minute. Getty
  • Cheick Doucoure - 6. Hardworking performance from Doucoure at the base of the midfield. Tried to have a go from range in the 20th minute, but his effort failed to trouble Ramsdale in Arsenal’s goal. Getty
    Cheick Doucoure - 6. Hardworking performance from Doucoure at the base of the midfield. Tried to have a go from range in the 20th minute, but his effort failed to trouble Ramsdale in Arsenal’s goal. Getty
  • Jordan Ayew - 7. The best of Palace’s attackers on the night. He displayed some excellent defensive work to intercept Saka’s ball to Nketiah in the third minute. He also whipped in a delicious cross that caused chaos in the Arsenal penalty area. Getty
    Jordan Ayew - 7. The best of Palace’s attackers on the night. He displayed some excellent defensive work to intercept Saka’s ball to Nketiah in the third minute. He also whipped in a delicious cross that caused chaos in the Arsenal penalty area. Getty
  • Jeffrey Schlupp - 4. Breathed a sigh of relief when Nketiah’s effort came off the woodwork, for it was Schlupp’s error that led to Saka playing the striker in behind the Palace defence. Not one of his best nights in a Palace shirt. AP
    Jeffrey Schlupp - 4. Breathed a sigh of relief when Nketiah’s effort came off the woodwork, for it was Schlupp’s error that led to Saka playing the striker in behind the Palace defence. Not one of his best nights in a Palace shirt. AP
  • Eberechi Eze - 6. Had Palace’s first shot on target with an effort straight into the hands of Ramsdale. He was unlucky not to have been awarded a penalty after getting past White and Partey with a lovely bit of skill in the second half. AFP
    Eberechi Eze - 6. Had Palace’s first shot on target with an effort straight into the hands of Ramsdale. He was unlucky not to have been awarded a penalty after getting past White and Partey with a lovely bit of skill in the second half. AFP
  • Odsonne Edouard - 5. Struggled with his decision-making when he had the chance to test Ramdsale in the 15th minute. Had a very good chance to draw the Palace level late on, but he failed to direct a header on target. AFP
    Odsonne Edouard - 5. Struggled with his decision-making when he had the chance to test Ramdsale in the 15th minute. Had a very good chance to draw the Palace level late on, but he failed to direct a header on target. AFP
  • SUBS: Naouirou Ahamada (Schlupp, 74) - N/A. Struggled to get going; Jesuran Rak-Sakyi (Ward, 84) - N/A. An impressive cameo from the youngster (no match photos available). AP
    SUBS: Naouirou Ahamada (Schlupp, 74) - N/A. Struggled to get going; Jesuran Rak-Sakyi (Ward, 84) - N/A. An impressive cameo from the youngster (no match photos available). AP
  • ARSENAL PLAYER RATINGS: Aaron Ramsdale - 6. A dependable presence in goal. The England international wasn’t forced into a big save, but he stepped off his line to claim crosses and relieve the pressure on his defence after Arsenal were reduced to 10 men. PA
    ARSENAL PLAYER RATINGS: Aaron Ramsdale - 6. A dependable presence in goal. The England international wasn’t forced into a big save, but he stepped off his line to claim crosses and relieve the pressure on his defence after Arsenal were reduced to 10 men. PA
  • Thomas Partey - 8. A fine performance from Partey who didn't look out of place despite being played at right back. Failed to get a header on target when he got on the end of Odegaard’s cross in the 27th minute. Stung Johnstone’s palms with a shot on the hour mark. Getty
    Thomas Partey - 8. A fine performance from Partey who didn't look out of place despite being played at right back. Failed to get a header on target when he got on the end of Odegaard’s cross in the 27th minute. Stung Johnstone’s palms with a shot on the hour mark. Getty
  • Ben White - 7. Came up with a vital block to deny Eduoard from point-blank range in the first half. Dealt well with the threat of Mitchell after he was moved to the right-back in the match's closing stages. AFP
    Ben White - 7. Came up with a vital block to deny Eduoard from point-blank range in the first half. Dealt well with the threat of Mitchell after he was moved to the right-back in the match's closing stages. AFP
  • William Saliba - 8. A rock for the Gunners. He made an excellent interception to block Ayew’s cross into the danger area, and then a well-timed sliding challenge to stop Edouard from running through on goal after the Frenchman pounced on his poor first touch in the first half. Reuters
    William Saliba - 8. A rock for the Gunners. He made an excellent interception to block Ayew’s cross into the danger area, and then a well-timed sliding challenge to stop Edouard from running through on goal after the Frenchman pounced on his poor first touch in the first half. Reuters
  • Takehiro Tomiyasu - 5. Endured a tough first half as he struggled to deal with the pace of Ayew on the right. Must feel aggrieved to have been sent off for what looked like a non-existent foul. Getty
    Takehiro Tomiyasu - 5. Endured a tough first half as he struggled to deal with the pace of Ayew on the right. Must feel aggrieved to have been sent off for what looked like a non-existent foul. Getty
  • Declan Rice - 8. A commanding performance at the base of Arsenal’s midfield. Played Nketiah through on goal with a well-disguised pass in the 35th minute. Reuters
    Declan Rice - 8. A commanding performance at the base of Arsenal’s midfield. Played Nketiah through on goal with a well-disguised pass in the 35th minute. Reuters
  • Kai Havertz - 5. Another average display from the Gunners’ big summer signing. Displayed great vision to pick out Martinelli in space at the back post with a beautiful pass early in the game. Reuters
    Kai Havertz - 5. Another average display from the Gunners’ big summer signing. Displayed great vision to pick out Martinelli in space at the back post with a beautiful pass early in the game. Reuters
  • Martin Odegaard - 7. Came to life with a well-struck effort that had to be parried. He then gave the Gunners a deserved lead with an expertly taken penalty into the bottom corner just after the restart. Getty
    Martin Odegaard - 7. Came to life with a well-struck effort that had to be parried. He then gave the Gunners a deserved lead with an expertly taken penalty into the bottom corner just after the restart. Getty
  • Bukayo Saka - 5. A subdued performance from Saka on the right wing. He struggled to get past the hardworking Mitchell and also had little support from Partey at right back. AP
    Bukayo Saka - 5. A subdued performance from Saka on the right wing. He struggled to get past the hardworking Mitchell and also had little support from Partey at right back. AP
  • Gabriel Martinelli - 6. Tried to connect with Partey's cross on the half-volley in the 43rd minute but got his technique all wrong and failed to test the goalkeeper. His quick thinking played a part in the Gunners’ opener, as his quick free-kick forced Johnstone to bring down Nketiah. AFP
    Gabriel Martinelli - 6. Tried to connect with Partey's cross on the half-volley in the 43rd minute but got his technique all wrong and failed to test the goalkeeper. His quick thinking played a part in the Gunners’ opener, as his quick free-kick forced Johnstone to bring down Nketiah. AFP
  • Eddie Nketiah - 6. Unlucky to hit the post with a left-footed effort in the 29th minute. He then got a finish all wrong when he tried to lob Johnstone from close range in the 36th minute. Fouled by Johnstone in the penalty area to give Odegaard a chance to put the Gunners in the lead from the penalty spot. Getty
    Eddie Nketiah - 6. Unlucky to hit the post with a left-footed effort in the 29th minute. He then got a finish all wrong when he tried to lob Johnstone from close range in the 36th minute. Fouled by Johnstone in the penalty area to give Odegaard a chance to put the Gunners in the lead from the penalty spot. Getty
  • SUBS: Gabriel Magalhaes (Martinelli, 70) - 7. Came on to help the Gunners preserve their slim lead after going down to 10 men. Proved crucial with defensive headers as the home side threw crosses into the box. AFP
    SUBS: Gabriel Magalhaes (Martinelli, 70) - 7. Came on to help the Gunners preserve their slim lead after going down to 10 men. Proved crucial with defensive headers as the home side threw crosses into the box. AFP
  • Jorginho (Nketiah, 79) - N/A. His addition meant that the Arsenal midfield looked more assured in possession. AFP
    Jorginho (Nketiah, 79) - N/A. His addition meant that the Arsenal midfield looked more assured in possession. AFP
  • Oleksandr Zinchenko (Saka, 89) - N/A. Brought on in place of the tired Odegaard, Zinchenko was everywhere for the away side in the game's dying moments. Reuters
    Oleksandr Zinchenko (Saka, 89) - N/A. Brought on in place of the tired Odegaard, Zinchenko was everywhere for the away side in the game's dying moments. Reuters
  • Jakub Kiwior (Odegaard, 89) - N/A. Came on and added presence to the Gunners’ penalty area as Arsenal made it two wins in two games. PA
    Jakub Kiwior (Odegaard, 89) - N/A. Came on and added presence to the Gunners’ penalty area as Arsenal made it two wins in two games. PA

Crystal Palace v Arsenal player ratings: Ayew 7, Johnstone 3; Rice 8, Havertz 5


  • English
  • Arabic

Arsenal captain Martin Odegaard's penalty secured a 1-0 win over Crystal Palace after the visitors finished with 10 men following Takehiro Tomiyasu's sending off for two yellow cards in their Premier League clash at Selhurst Park on Monday.

Both sides had a number of decent chances in the first half-hour with the best of them falling to Arsenal's Eddie Nketiah, who hit the post in the 29th minute after some good pressing by the midfield saw the Gunners win the ball high up the pitch.

Nketiah wasted another great chance in the 36th after he was played in behind the defence by Declan Rice as he fluffed his attempted chip which flew harmlessly over the crossbar.

The striker was in the thick of things again early in the second half as he was felled in the box by keeper Sam Johnstone when running onto a quick free kick by Gabriel Martinelli.

Referee David Coote pointed to the spot and Odegaard sent Johnstone the wrong way, rolling the ball in at the foot of the keeper's right-hand post.

Arsenal looked set to cruise to victory but Tomiyasu was shown his first yellow card on the hour mark for time-wasting at a throw-in and was sent off in the 67th minute when he collected his second booking for a foul on Jordan Ayew.

Arteta quickly made a number of defensive substitutions that caused problems for Palace and the closest the home side came to an equaliser was a stoppage-time snap-shot by fullback Tyrick Mitchell that flew wide.

The win lifted Arsenal to third on six points behind Brighton & Hove Albion and Manchester City on goal difference. Palace have three points from their opening two games.

Check out the photo gallery above for the player ratings from Selhurst Park. To move on to the next photo, click on the arrows or swipe if using a mobile device.

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DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETuhoon%0D%3Cbr%3E%3Cstrong%3EYear%20started%3A%20%3C%2Fstrong%3EJune%202021%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EFares%20Ghandour%2C%20Dr%20Naif%20Almutawa%2C%20Aymane%20Sennoussi%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3Ehealth%20care%0D%3Cbr%3E%3Cstrong%3ESize%3A%20%3C%2Fstrong%3E15%20employees%2C%20%24250%2C000%20in%20revenue%0D%3Cbr%3EI%3Cstrong%3Envestment%20stage%3A%20s%3C%2Fstrong%3Eeed%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EWamda%20Capital%2C%20Nuwa%20Capital%2C%20angel%20investors%3C%2Fp%3E%0A
The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

Baftas 2020 winners

BEST FILM

  • 1917 - Pippa Harris, Callum McDougall, Sam Mendes, Jayne-Ann Tenggren
  • THE IRISHMAN - Robert De Niro, Jane Rosenthal, Martin Scorsese, Emma Tillinger Koskoff
  • JOKER - Bradley Cooper, Todd Phillips, Emma Tillinger Koskoff
  • ONCE UPON A TIME… IN HOLLYWOOD - David Heyman, Shannon McIntosh, Quentin Tarantino
  • PARASITE - Bong Joon-ho, Kwak Sin-ae

DIRECTOR

  • 1917 - Sam Mendes
  • THE IRISHMAN - Martin Scorsese
  • JOKER - Todd Phillips
  • ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
  • PARASITE - Bong Joon-ho

OUTSTANDING BRITISH FILM

  • 1917 - Sam Mendes, Pippa Harris, Callum McDougall, Jayne-Ann Tenggren, Krysty Wilson-Cairns
  • BAIT - Mark Jenkin, Kate Byers, Linn Waite
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • ROCKETMAN - Dexter Fletcher, Adam Bohling, David Furnish, David Reid, Matthew Vaughn, Lee Hall
  • SORRY WE MISSED YOU  - Ken Loach, Rebecca O’Brien, Paul Laverty
  • THE TWO POPES - Fernando Meirelles, Jonathan Eirich, Dan Lin, Tracey Seaward, Anthony McCarten

FILM NOT IN THE ENGLISH LANGUAGE

  • THE FAREWELL - Lulu Wang, Daniele Melia
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • PAIN AND GLORY - Pedro Almodóvar, Agustín Almodóvar
  • PARASITE - Bong Joon-ho
  • PORTRAIT OF A LADY ON FIRE - Céline Sciamma, Bénédicte Couvreur

LEADING ACTRESS

  • JESSIE BUCKLEY - Wild Rose
  • SCARLETT JOHANSSON - Marriage Story
  • SAOIRSE RONAN - Little Women
  • CHARLIZE THERON - Bombshell
  • RENÉE ZELLWEGER - Judy

LEADING ACTOR

  • LEONARDO DICAPRIO - Once Upon a Time… In Hollywood
  • ADAM DRIVER - Marriage Story
  • TARON EGERTON - Rocketman
  • JOAQUIN PHOENIX - Joker
  • JONATHAN PRYCE - The Two Popes

SUPPORTING ACTOR

  • TOM HANKS - A Beautiful Day in the Neighborhood
  • ANTHONY HOPKINS - The Two Popes
  • AL PACINO - The Irishman
  • JOE PESCI - The Irishman
  • BRAD PITT - Once Upon a Time… in Hollywood

SUPPORTING ACTRESS

  • LAURA DERN - Marriage Story
  • SCARLETT JOHANSSON - Jojo Rabbit
  • FLORENCE PUGH - Little Women
  • MARGOT ROBBIE - Bombshell
  • MARGOT ROBBIE - Once Upon a Time… in Hollywood

ADAPTED SCREENPLAY

  • THE IRISHMAN - Steven Zaillian
  • JOJO RABBIT - Taika Waititi
  • JOKER - Todd Phillips, Scott Silver
  • LITTLE WOMEN - Greta Gerwig
  • THE TWO POPES - Anthony McCarten

ORIGINAL SCREENPLAY

  • BOOKSMART - Susanna Fogel, Emily Halpern, Sarah Haskins, Katie Silberman
  • KNIVES OUT - Rian Johnson
  • MARRIAGE STORY - Noah Baumbach
  • ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
  • PARASITE - Han Jin Won, Bong Joon ho

DOCUMENTARY

  • AMERICAN FACTORY - Steven Bognar, Julia Reichert
  • APOLLO 11 - Todd Douglas Miller
  • DIEGO MARADONA - Asif Kapadia
  • FOR SAMA - Waad al-Kateab, Edward Watts
  • THE GREAT HACK - Karim Amer, Jehane Noujaime

OUTSTANDING DEBUT BY A BRITISH WRITER, DIRECTOR OR PRODUCER

  • BAIT - Mark Jenkin (Writer/Director), Kate Byers, Linn Waite (Producers)
  • FOR SAMA - Waad al-Kateab (Director/Producer), Edward Watts (Director)
  • MAIDEN - Alex Holmes (Director)
  • ONLY YOU - Harry Wootliff (Writer/Director)
  • RETABLO - Álvaro Delgado-Aparicio (Writer/Director)

ANIMATED FILM

  • FROZEN 2 - Chris Buck, Jennifer Lee, Peter Del Vecho
  • KLAUS - Sergio Pablos, Jinko Gotoh
  • A SHAUN THE SHEEP MOVIE: FARMAGEDDON - Will Becher, Richard Phelan, Paul Kewley
  • TOY STORY 4 - Josh Cooley, Mark Nielsen

CASTING

  • JOKER - Shayna Markowitz
  • MARRIAGE STORY - Douglas Aibel, Francine Maisler
  • ONCE UPON A TIME… IN HOLLYWOOD - Victoria Thomas
  • THE PERSONAL HISTORY OF DAVID COPPERFIELD - Sarah Crowe
  • THE TWO POPES - Nina Gold

EE RISING STAR AWARD (voted for by the public)

  • AWKWAFINA
  • JACK LOWDEN
  • KAITLYN DEVER
  • KELVIN HARRISON JR.
  • MICHEAL WARD

CINEMATOGRAPHY

  • 1917 - Roger Deakins
  • THE IRISHMAN - Rodrigo Prieto
  • JOKER - Lawrence Sher
  • LE MANS ’66 - Phedon Papamichael
  • THE LIGHTHOUSE - Jarin Blaschke

EDITING

  • THE IRISHMAN - Thelma Schoonmaker
  • JOJO RABBIT - Tom Eagles
  • JOKER - Jeff Groth
  • LE MANS ’66 - Andrew Buckland, Michael McCusker
  • ONCE UPON A TIME… IN HOLLYWOOD - Fred Raskin

COSTUME DESIGN

  • THE IRISHMAN - Christopher Peterson, Sandy Powell
  • JOJO RABBIT - Mayes C. Rubeo
  • JUDY - Jany Temime
  • LITTLE WOMEN - Jacqueline Durran
  • ONCE UPON A TIME… IN HOLLYWOOD - Arianne Phillips

PRODUCTION DESIGN

  • 1917 - Dennis Gassner, Lee Sandales
  • THE IRISHMAN - Bob Shaw, Regina Graves
  • JOJO RABBIT - Ra Vincent, Nora Sopková
  • JOKER - Mark Friedberg, Kris Moran
  • ONCE UPON A TIME… IN HOLLYWOOD - Barbara Ling, Nancy Haigh

SOUND

  • 1917 - Scott Millan, Oliver Tarney, Rachael Tate, Mark Taylor, Stuart Wilson
  • JOKER - Tod Maitland, Alan Robert Murray, Tom Ozanich, Dean Zupancic
  • LE MANS ’66 - David Giammarco, Paul Massey, Steven A. Morrow, Donald Sylvester
  • ROCKETMAN - Matthew Collinge, John Hayes, Mike Prestwood Smith, Danny Sheehan
  • STAR WARS: THE RISE OF SKYWALKER - David Acord, Andy Nelson, Christopher Scarabosio, Stuart Wilson, Matthew Wood

ORIGINAL SCORE

  • 1917 - Thomas Newman
  • JOJO RABBIT - Michael Giacchino
  • JOKER - Hildur Guđnadóttir
  • LITTLE WOMEN - Alexandre Desplat
  • STAR WARS: THE RISE OF SKYWALKER - John Williams

SPECIAL VISUAL EFFECTS

  • 1917 - Greg Butler, Guillaume Rocheron, Dominic Tuohy
  • AVENGERS: ENDGAME - Dan Deleeuw, Dan Sudick
  • THE IRISHMAN - Leandro Estebecorena, Stephane Grabli, Pablo Helman
  • THE LION KING - Andrew R. Jones, Robert Legato, Elliot Newman, Adam Valdez
  • STAR WARS: THE RISE OF SKYWALKER - Roger Guyett, Paul Kavanagh, Neal Scanlan, Dominic Tuohy

MAKE UP & HAIR

  • 1917 - Naomi Donne
  • BOMBSHELL - Vivian Baker, Kazu Hiro, Anne Morgan
  • JOKER - Kay Georgiou, Nicki Ledermann
  • JUDY - Jeremy Woodhead
  • ROCKETMAN - Lizzie Yianni Georgiou

BRITISH SHORT FILM

  • AZAAR - Myriam Raja, Nathanael Baring
  • GOLDFISH - Hector Dockrill, Harri Kamalanathan, Benedict Turnbull, Laura Dockrill
  • KAMALI - Sasha Rainbow, Rosalind Croad
  • LEARNING TO SKATEBOARD IN A WARZONE (IF YOU’RE A GIRL) - Carol Dysinger, Elena Andreicheva
  • THE TRAP - Lena Headey, Anthony Fitzgerald

BRITISH SHORT ANIMATION

  • GRANDAD WAS A ROMANTIC - Maryam Mohajer
  • IN HER BOOTS - Kathrin Steinbacher
  • THE MAGIC BOAT  - Naaman Azh
F1 The Movie

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

Director: Joseph Kosinski

Rating: 4/5

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

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Updated: August 22, 2023, 4:14 AM