• Heung-min Son and James Maddison of Tottenham celebrate after Spurs made it 2-2. EPA
    Heung-min Son and James Maddison of Tottenham celebrate after Spurs made it 2-2. EPA
  • Bukayo Saka of Arsenal celebrates after scoring his penalty to make it 2-1. EPA
    Bukayo Saka of Arsenal celebrates after scoring his penalty to make it 2-1. EPA
  • Tottenham Hotspur manager Ange Postecoglou greets the fans after the English Premier League soccer match between Arsenal and Tottenham. EPA
    Tottenham Hotspur manager Ange Postecoglou greets the fans after the English Premier League soccer match between Arsenal and Tottenham. EPA
  • Arsenal manager Mikel Arteta gestures on the touchline during the Premier League match at the Emirates Stadium. PA
    Arsenal manager Mikel Arteta gestures on the touchline during the Premier League match at the Emirates Stadium. PA
  • Bukayo Saka of Arsenal scores the team's second goal past Guglielmo Vicario of Tottenham. Getty
    Bukayo Saka of Arsenal scores the team's second goal past Guglielmo Vicario of Tottenham. Getty
  • Tottenham Hotspur's Yves Bissouma in action. Reuters
    Tottenham Hotspur's Yves Bissouma in action. Reuters
  • Arsenal's Eddie Nketiah fouls Tottenham Hotspur goalkeeper Guglielmo Vicario. PA
    Arsenal's Eddie Nketiah fouls Tottenham Hotspur goalkeeper Guglielmo Vicario. PA
  • Heung-min Son of Tottenham scores to make it 2-2. EPA
    Heung-min Son of Tottenham scores to make it 2-2. EPA
  • Bukayo Saka of Arsenal celebrates after scoring the team's second goal. Getty
    Bukayo Saka of Arsenal celebrates after scoring the team's second goal. Getty
  • Tottenham Hotspur's Son Heung-min celebrates scoring their first goal. Reuters
    Tottenham Hotspur's Son Heung-min celebrates scoring their first goal. Reuters

Arsenal and Tottenham settle for a point after derby thriller at the Emirates


  • English
  • Arabic

North London rivals Arsenal and Tottenham Hotspur took a point apiece after sharing four goals in a pulsating derby on Sunday afternoon. Both remain unbeaten, both have 14 points - perhaps both will feel they might have won.

The Gunners dominated the early running and twice led, first when Bukayo Saka's shot deflected in off Cristian Romero and again when Saka converted from the spot after the hapless Romero had handled in the box.

But after riding out a rocky opening half-hour, Spurs were consistently able to carve open the Gunners on the counter, with the axis of James Maddison and Son Heung-min producing two eye-catching equalisers, the former assisting the latter on both occasions.

"It's a derby, it's always a tough game, and I think the performance was fantastic and we gave everything until the final whistle," said Son, the Spurs captain. "We wanted to win so one point is a shame, but the performance was perfect. I think we showed great character and great bravery and it was very important to come back."

Arsenal manager Mikel Arteta was also impressed with what he had seen from the opposition.

"The energy the boys put in, the attitude was phenomenal. But we lacked composure on the ball against a really good Spurs side," he said.

"Credit to them, they have the quality and chances to do that. We have simple giveaways and we didn't do enough in certain areas.

"We are disappointed not to get the three points that's for sure. especially when you go in front twice, especially the moments when we conceded and we could have scored 2-0 with Gabby Jesus."

It was the first north London derby in some time where both teams started the game with a tangible sense of upward momentum.

Hosts Arsenal have been resurgent for a while, but any sense of them having a mixed start to the season was dispelled by a scintillating attacking display as they dismantled Dutch side PSV Eindhoven in the Champions League in midweek.

For Tottenham, the force of manager Ange Postecoglou's personality alone has been enough to birth a feel-good factor. After the drudgery of the Jose Mourinho and Antonio Conte years, the reintroduction of swaggering attacking football has been a liberating experience for players and supporters alike.

A fast start briefly promised more of the same for Spurs with a clearly offside Son even putting the ball past David Raya - the Spaniard once again preferred to Aaron Ramsdale in the Arsenal goal - but soon all the action was at the other end.

First Gabriel Jesus fired on goal from an acute angle to bring a fine save out of Guglielmo Vicario, before the Italian again had to be at his best to thwart Eddie Nketiah after an errant pass from the struggling Destiny Udogie.

Spurs looked rattled and soon they were behind. Oleksandr Zinchenko emerged from a frantic, messy passage of play with the ball and surged down the left. He squared for Martin Odegaard who fed Saka and the England winger cut inside and took aim at the far corner. Saka's shot was heading wide but Romero stuck out a leg and sent the ball crashing into the net with his knee.

Arsenal deserved their lead and could have doubled it but Jesus's wayward shot offered Maddison a reprieve after he was caught in possession on the edge of his own box.

It had been all Arsenal but the next chance went to the visitors. Dejan Kulusevski released Son down the right and his cut back reached Brennan Johnson whose scuffed effort was clawed away by Raya. It was a warning for the Gunners and one they failed to heed.

Raya flapped at a cross, Maddison recycled with determination and ingenuity and his sharp cross was diverted expertly into the far corner by Son. They probably didn't deserve it, but Spurs headed into the break level.

Arteta responded with a double change in midfield - Kai Havertz replacing Fabio Vieira and Jorginho for the injured Declan Rice - and almost immediately they were back in front. Again it was Romero offering a helping hand, quite literally this time as his handball presented Saka with the chance to score from the spot.

But with Arsenal hot, substitute Jorginho was caught cold. He dithered on the ball and was robbed by Maddison who played in Son for his second. In less than a minute of second half action, 1-1 had become 2-2.

Kai Havertz and Saka went close to an Arsenal winner late on, while substitute Richarlison saw a deflected effort squirm just wide in the 10th minute of stoppage time. In the end, the scoreline was just about right.

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WallyGPT%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2014%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESaeid%20and%20Sami%20Hejazi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInvestment%20raised%3A%20%3C%2Fstrong%3E%247.1%20million%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2020%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%20round%3C%2Fp%3E%0A
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
What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
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: September 24, 2023, 5:05 PM