• (4-3-3): GK: Alphonse Areola (West Ham): It was a weekend of top goalkeeper performances, with Alisson and Jose Sa excelling for Liverpool and Wolves respectively. But the gloves go to Areola for a series of gravity-defying saves to help West Ham register an impressive 3-1 win at previously unstoppable Brighton. Reuters
    (4-3-3): GK: Alphonse Areola (West Ham): It was a weekend of top goalkeeper performances, with Alisson and Jose Sa excelling for Liverpool and Wolves respectively. But the gloves go to Areola for a series of gravity-defying saves to help West Ham register an impressive 3-1 win at previously unstoppable Brighton. Reuters
  • RB: Matty Cash (Aston Villa): Malo Gusto was superb for Chelsea with a pair of assists but a brace for Cash in Villa’s 3-1 win at Burnley earns the Poland international a deserved place in this week’s XI. PA
    RB: Matty Cash (Aston Villa): Malo Gusto was superb for Chelsea with a pair of assists but a brace for Cash in Villa’s 3-1 win at Burnley earns the Poland international a deserved place in this week’s XI. PA
  • CB: Joachim Andersen (Crystal Palace): What a start to the season the Danish defender is having. Excellent defensively in the first two matches, Andersen popped up with the crucial equaliser to earn Palace a 1-1 draw at Brentford. Getty
    CB: Joachim Andersen (Crystal Palace): What a start to the season the Danish defender is having. Excellent defensively in the first two matches, Andersen popped up with the crucial equaliser to earn Palace a 1-1 draw at Brentford. Getty
  • CB: Micky van de Ven (Tottenham): A superb defensive display from the Dutchman as Tottenham maintained their encouraging start to the season with a 2-0 win at Bournemouth. After a shaky start in a Spurs shirt, Van de Ven looked more like a €50 million defender at the Vitality Stadium. Reuters
    CB: Micky van de Ven (Tottenham): A superb defensive display from the Dutchman as Tottenham maintained their encouraging start to the season with a 2-0 win at Bournemouth. After a shaky start in a Spurs shirt, Van de Ven looked more like a €50 million defender at the Vitality Stadium. Reuters
  • LB: Josko Gvardiol (Manchester City): Three games into his City career and it’s already clear that the Croatian defender is special. Full of class and quality, both defensively and when venturing forward, as City survived a scare to beat Sheffield United 2-1. AP
    LB: Josko Gvardiol (Manchester City): Three games into his City career and it’s already clear that the Croatian defender is special. Full of class and quality, both defensively and when venturing forward, as City survived a scare to beat Sheffield United 2-1. AP
  • CM: Rodri (Manchester City): City may have collectively been below their best at Bramall Lane, but Rodri was still a cut above. Dominated the midfield, as usual, and popped up with a well-taken matchwinner to earn all three points for the champions. Getty
    CM: Rodri (Manchester City): City may have collectively been below their best at Bramall Lane, but Rodri was still a cut above. Dominated the midfield, as usual, and popped up with a well-taken matchwinner to earn all three points for the champions. Getty
  • CM: Bruno Fernandes (Manchester United): A proper captain’s performance to lead a United recovery from falling 2-0 down inside the first four minutes against Nottingham Forest. Provided a superb headed assist for Casemiro’s equaliser, before keeping his cool to score the winner from the penalty spot. AFP
    CM: Bruno Fernandes (Manchester United): A proper captain’s performance to lead a United recovery from falling 2-0 down inside the first four minutes against Nottingham Forest. Provided a superb headed assist for Casemiro’s equaliser, before keeping his cool to score the winner from the penalty spot. AFP
  • CM: James Maddison (Tottenham): An early shout for signing of the season? The England playmaker scored his first goal for Spurs in the win at Bournemouth and provided a constant threat with his creativity and ability on the ball. Reuters
    CM: James Maddison (Tottenham): An early shout for signing of the season? The England playmaker scored his first goal for Spurs in the win at Bournemouth and provided a constant threat with his creativity and ability on the ball. Reuters
  • RF: Raheem Sterling (Chelsea): Never deserved to be on the losing side against West Ham, and was once again by far the best player on the pitch as Chelsea registered their first win of the season with a comfortable 3-0 stroll past Luton Town. Sterling scored the first two goals and constantly terrified the life out of the Luton defence. It’s not premature to say he looks back to his best. Getty
    RF: Raheem Sterling (Chelsea): Never deserved to be on the losing side against West Ham, and was once again by far the best player on the pitch as Chelsea registered their first win of the season with a comfortable 3-0 stroll past Luton Town. Sterling scored the first two goals and constantly terrified the life out of the Luton defence. It’s not premature to say he looks back to his best. Getty
  • LF: Moussa Diaby (Aston Villa): Already justifying the hype from when Aston Villa signed him this summer from Bayer Leverkusen. After ripping Hibernian to shreds in the Europa League in midweek, the France international was central to Villa’s 3-1 win at Burnley, assisting Cash’s second goal and scoring the third with a classy first-time finish. PA
    LF: Moussa Diaby (Aston Villa): Already justifying the hype from when Aston Villa signed him this summer from Bayer Leverkusen. After ripping Hibernian to shreds in the Europa League in midweek, the France international was central to Villa’s 3-1 win at Burnley, assisting Cash’s second goal and scoring the third with a classy first-time finish. PA
  • CF: Darwin Nunez (Liverpool): A devastating 20-minute cameo from the Uruguayan striker. Sent on in the 77th-minute as 10-man Liverpool chased an equaliser at Newcastle United, Nunez produced two lethal finishes to earn the Reds a dramatic 2-1 victory. Spells like this suggest he can have a prolific season following his inconsistent debut campaign. Reuters
    CF: Darwin Nunez (Liverpool): A devastating 20-minute cameo from the Uruguayan striker. Sent on in the 77th-minute as 10-man Liverpool chased an equaliser at Newcastle United, Nunez produced two lethal finishes to earn the Reds a dramatic 2-1 victory. Spells like this suggest he can have a prolific season following his inconsistent debut campaign. Reuters

Nunez leads attack after devastating double for Liverpool: Premier League team of the week


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It all seems to be going on at Liverpool Football Club at the moment.

On a day when fresh speculation emerged strongly linking star player Mohamed Salah with a move to Saudi Arabia, and as the club continues to flap in the transfer market, Jurgen Klopp took his team to St James' Park for a tough Premier League encounter with Newcastle United.

The assignment was made all the more challenging when Liverpool, already trailing 1-0 when Anthony Gordon latched on to a Trent Alexander-Arnold howler to open the scoring, were reduced to 10 men for a second successive week. While the club successfully overturned Alexis Mac Allister's red card against Bournemouth, it's unlikely they'll have the same luck with Virgil van Dijk's dismissal.

For much of the remaining hour or so, it felt like damage limitation. That was until Darwin Nunez emerged from the bench to fire a lethal late double and hand Liverpool a dramatic victory over a shell-shocked Newcastle.

It capped another entertaining weekend of Premier League football, which began on Friday night at Stamford Bridge where Chelsea eased to their first win of the season with a comfortable 3-0 breeze past struggling Luton Town.

Saturday started with the early kick-off at Vitality Stadium as Tottenham continued their post-Harry Kane era with another encouraging victory, this time 2-0 against Bournemouth.

There was then plenty of drama at Emirates Stadium where Arsenal looked to be easing to victory with a 2-1 lead over 10-man Fulham only to concede a late equaliser, while Manchester United fought back from trailing 2-0 in the opening four minutes against Nottingham Forest to win 3-2 at Old Trafford.

More alarm bells were sent ringing at Goodison Park when Everton fell to a 1-0 home defeat to Wolves, and there was a 1-1 draw between Brentford and Crystal Palace at Brentford Community Stadium.

In Saturday's late game, West Ham continued their bright start with an impressive 3-1 win at previously high-flying Brighton.

On Sunday, champions Manchester City were below their best but survived a scare against promoted Sheffield United to win 2-1 at Bramall Lane, while Aston Villa eased past Burnley 3-1 at Turf Moor.

Check out the photo gallery above to view our Premier League team of the week. To move on to the next photo, click on the arrows or swipe if using a mobile device.

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Expert advice

“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”

Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles

“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”

Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre 

“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”

Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
 

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes

JUDAS AND THE BLACK MESSIAH

Directed by: Shaka King

Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons

Four stars

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Chad%20Stahelski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Keanu%20Reeves%2C%20Laurence%20Fishburne%2C%20George%20Georgiou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 240hp at 5,500rpm

Torque: 390Nm at 3,000rpm

Transmission: eight-speed auto

Price: from Dh122,745

On sale: now

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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 

 

Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

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

Updated: August 28, 2023, 8:28 AM