• FRIDAY - Luton Town v West Ham United (11pm UAE): West Ham secured a smash and grab 3-1 at Brighton last week, following up their victory over Chelsea by the same scoreline in style. Luton's record is played two lost two, scored one conceded seven with a third defeat on the way. Prediction: Luton 0 West Ham 2. Getty
    FRIDAY - Luton Town v West Ham United (11pm UAE): West Ham secured a smash and grab 3-1 at Brighton last week, following up their victory over Chelsea by the same scoreline in style. Luton's record is played two lost two, scored one conceded seven with a third defeat on the way. Prediction: Luton 0 West Ham 2. Getty
  • SATURDAY - Sheffield United v Everton (3.30pm): The Blades gave champions Manchester City a scare last time out before falling to a last-minute defeat - their third in three games. Everton have endured the same 100 per cent record of woe but have yet to even score a goal. Prediction: Sheff United 1 Everton 0. PA
    SATURDAY - Sheffield United v Everton (3.30pm): The Blades gave champions Manchester City a scare last time out before falling to a last-minute defeat - their third in three games. Everton have endured the same 100 per cent record of woe but have yet to even score a goal. Prediction: Sheff United 1 Everton 0. PA
  • Brentford v Bournemouth (6pm): The Bees were held at home by Crystal Palace last week but are still unbeaten having taken five points from three games. Bournemouth are yet to win a game and have just one point to their name so far. Prediction: Brentford 3 Bournemouth 1. PA
    Brentford v Bournemouth (6pm): The Bees were held at home by Crystal Palace last week but are still unbeaten having taken five points from three games. Bournemouth are yet to win a game and have just one point to their name so far. Prediction: Brentford 3 Bournemouth 1. PA
  • Burnley v Tottenham Hotspur (6pm): Spurs made it two league wins on the spin with their victory at Bournemouth on Saturday, although they fell to a midweek League Cup defeat against Fulham on penalties. Burnley have yet to record a point after two defeats in a row since returning to the top-flight. Prediction: Burnley 1 Spurs 2. AFP
    Burnley v Tottenham Hotspur (6pm): Spurs made it two league wins on the spin with their victory at Bournemouth on Saturday, although they fell to a midweek League Cup defeat against Fulham on penalties. Burnley have yet to record a point after two defeats in a row since returning to the top-flight. Prediction: Burnley 1 Spurs 2. AFP
  • Chelsea v Nottingham Forest (6pm): Raheem Strerling continued his fine start to the season with a double in Chelsea's comfortable home win over Luton last time out - Mauricio Pochettino's first victory as Blues manager. Forest fell to a defeat at Manchester United despite going 2-0 up in the first four minutes. Prediction: Chelsea 2 Forest 0. EPA
    Chelsea v Nottingham Forest (6pm): Raheem Strerling continued his fine start to the season with a double in Chelsea's comfortable home win over Luton last time out - Mauricio Pochettino's first victory as Blues manager. Forest fell to a defeat at Manchester United despite going 2-0 up in the first four minutes. Prediction: Chelsea 2 Forest 0. EPA
  • Manchester City v Fulham (6pm): Champions City made it three wins from three with a narrow victory at Sheffield United, thanks to goals from Erling Haaland and Rodri. Fulham earned a battling draw at Arsenal courtesy of Joao Palhinha's late leveller, despite going down to 10 men minutes earlier. Prediction: Man City 4 Fulham 1. Getty
    Manchester City v Fulham (6pm): Champions City made it three wins from three with a narrow victory at Sheffield United, thanks to goals from Erling Haaland and Rodri. Fulham earned a battling draw at Arsenal courtesy of Joao Palhinha's late leveller, despite going down to 10 men minutes earlier. Prediction: Man City 4 Fulham 1. Getty
  • Brighton v Newcastle United (8.30pm): The Seagulls saw their flying start to the season grind to a halt when they lost 3-1 at home to West Ham, despite enjoying 78 per cent of the possession and having 25 attempts on goal. The Magpies also had their wings clipped when they fell to a last-gasp loss at home to 10-man Liverpool. Prediction: Brighton 1 Newcastle 2. PA
    Brighton v Newcastle United (8.30pm): The Seagulls saw their flying start to the season grind to a halt when they lost 3-1 at home to West Ham, despite enjoying 78 per cent of the possession and having 25 attempts on goal. The Magpies also had their wings clipped when they fell to a last-gasp loss at home to 10-man Liverpool. Prediction: Brighton 1 Newcastle 2. PA
  • SUNDAY - Crystal Palace v Wolves (5pm): A scrappy Joachim Andersen goal earned Palace a good point at Brentford, leaving them with four points from a possible nine so far. Wolves secured victory at Everton, after starting the campaign with two defeats in a row. Prediction: Palace 1 Wolves 0. Getty
    SUNDAY - Crystal Palace v Wolves (5pm): A scrappy Joachim Andersen goal earned Palace a good point at Brentford, leaving them with four points from a possible nine so far. Wolves secured victory at Everton, after starting the campaign with two defeats in a row. Prediction: Palace 1 Wolves 0. Getty
  • Liverpool v Aston Villa (5pm): A sensational late double from substitute Darwin Nunez earned 10-man Liverpool an unlikely win at Newcastle, while Villa secured a 3-1 victory at Burnley making it seven goals and two wins from their last two matches. Prediction: Liverpool 3 Villa 2. Getty
    Liverpool v Aston Villa (5pm): A sensational late double from substitute Darwin Nunez earned 10-man Liverpool an unlikely win at Newcastle, while Villa secured a 3-1 victory at Burnley making it seven goals and two wins from their last two matches. Prediction: Liverpool 3 Villa 2. Getty
  • Arsenal v Manchester United (7.30pm): This clash at the Emirates Stadium is between two teams who are unbeaten so far this season but have yet to record a convincing performance between them. Arsenal were held to a draw at home by Fulham while United fought back from two goals down to beat Nottingham Forest. Prediction: Arsenal 1 Man United 1. AP
    Arsenal v Manchester United (7.30pm): This clash at the Emirates Stadium is between two teams who are unbeaten so far this season but have yet to record a convincing performance between them. Arsenal were held to a draw at home by Fulham while United fought back from two goals down to beat Nottingham Forest. Prediction: Arsenal 1 Man United 1. AP

Premier League predictions: No stopping Man City, Arsenal and Man United end all square


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Only three games into the Premier League season and we are already facing a halt in proceedings due to an international break.

Before the players jet out around the world to represent their respective countries, they have match day 4 of English top-flight fixtures to negotiate.

There is a familiar face setting the early pace with Manchester City, looking to make it four titles in a row, top of the pile after three wins from thee games. Pep Guardiola's side are the only team still enjoying a 100 per cent record.

Sitting below them in the table with seven points from a possible nine are West Ham United, Tottenham Hotspur, Liverpool – who have all won their last two games – and Arsenal.

Everton are propping up the table with no wins, no points and no goals, while Sheffield United, Burnley and Luton Town have yet to record a point, although the latter two have only played two games. The Hatters kick-off this week's schedule with a home game against West Ham on Friday.

Saturday sees the Blades take on Everton at Bramall Lane in the early game, before Brentford at home to Bournemouth, Burnley versus Spurs at Turf Moor, Chelsea entertaining Nottingham Forest and Manchester City playing host to Fulham. The late match pits Brighton against Newcastle United on the south coast.

Finishing off the fixture list on Sunday is Crystal Palace versus Wolves at Selhurst Park, Liverpool's clash with Aston Villa on Merseyside and Arsenal battling Manchester United in North London.

You can see our predictions for this weekend's games in the gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

The specs

Price, base / as tested Dh12 million

Engine 8.0-litre quad-turbo, W16

Gearbox seven-speed dual clutch auto

Power 1479 @ 6,700rpm

Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

The years Ramadan fell in May

1987

1954

1921

1888

Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

EA Sports FC 24
Teams

Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq

Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi

Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag

Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC

Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC

Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium

Format 10 overs per side, matches last for 90 minutes

Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)
Saturday 15 January: v Canada
Thursday 20 January: v England
Saturday 22 January: v Bangladesh

UAE squad
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly, Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya Shetty, Kai Smith

Punchy appearance

Roars of support buoyed Mr Johnson in an extremely confident and combative appearance

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETwig%20Solutions%20(with%20trade%20name%20Twig)%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2021%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EChafic%20Idriss%2C%20Karam%20El%20Dik%20and%20Rayan%20Antonios%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3Ebootstrapped%20(undisclosed)%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E13%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-seed%20%E2%80%94%20closing%20the%20round%20as%20we%20speak%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20senior%20executives%20from%20the%20GCC%20financial%20services%20industry%20and%20global%20family%20offices%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
World Cup final

Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETerra%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Hussam%20Zammar%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Mobility%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%20funding%20of%20%241%20million%3Cbr%3E%3C%2Fp%3E%0A
BeIN Sports currently has the rights to show

- Champions League

- English Premier League

- Spanish Primera Liga 

- Italian, French and Scottish leagues

- Wimbledon and other tennis majors

- Formula One

- Rugby Union - Six Nations and European Cups

 

SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

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

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

Updated: August 31, 2023, 2:40 AM