• Trent Alexander-Arnold celebrates after scoring Liverpool's fourth in their dramatic 4-3 Premier League win over Fulham at Anfield on December 3, 2023. AFP
    Trent Alexander-Arnold celebrates after scoring Liverpool's fourth in their dramatic 4-3 Premier League win over Fulham at Anfield on December 3, 2023. AFP
  • Liverpool's Trent Alexander-Arnold thumps home the winner. PA
    Liverpool's Trent Alexander-Arnold thumps home the winner. PA
  • Liverpool substitute Wataru Endo celebrates after making it 3-3. PA
    Liverpool substitute Wataru Endo celebrates after making it 3-3. PA
  • Bobby De Cordova-Reid heads home Fulham's third. Getty Images
    Bobby De Cordova-Reid heads home Fulham's third. Getty Images
  • Substitute Bobby Cordova-Reid celebrates after scoring Fulham's third goal. Getty Images
    Substitute Bobby Cordova-Reid celebrates after scoring Fulham's third goal. Getty Images
  • Liverpool goalkeeper Caoimhin Kelleher cannot stop Fulham's Kenny Tete levelling the scores for a second time. Reuters
    Liverpool goalkeeper Caoimhin Kelleher cannot stop Fulham's Kenny Tete levelling the scores for a second time. Reuters
  • Fulham's Kenny Tete celebrates after VAR rules his goal was onside making the score 2-2. Reuters
    Fulham's Kenny Tete celebrates after VAR rules his goal was onside making the score 2-2. Reuters
  • Alexis Mac Allister blasts home Liverpool's second goal. Reuters
    Alexis Mac Allister blasts home Liverpool's second goal. Reuters
  • Liverpool manager Jurgen Klopp celebrates after Alexis Mac Allister's goal. AFP
    Liverpool manager Jurgen Klopp celebrates after Alexis Mac Allister's goal. AFP
  • Alexis Mac Allister celebrates after scoring for Liverpool. AFP
    Alexis Mac Allister celebrates after scoring for Liverpool. AFP
  • Alexis Mac Allister scores Liverpool 's second goal. Getty Images
    Alexis Mac Allister scores Liverpool 's second goal. Getty Images
  • Fulham's Harry Wilson celebrates after scoring. AFP
    Fulham's Harry Wilson celebrates after scoring. AFP
  • Fulham's Harry Wilson scores to make the score 1-1. PA
    Fulham's Harry Wilson scores to make the score 1-1. PA
  • Liverpool's Trent Alexander-Arnold, second right, celebrates with teammates after scoring. AFP
    Liverpool's Trent Alexander-Arnold, second right, celebrates with teammates after scoring. AFP
  • Liverpool's Trent Alexander-Arnold, partially hidden, curls home a free-kick for the opening goal. AFP
    Liverpool's Trent Alexander-Arnold, partially hidden, curls home a free-kick for the opening goal. AFP

Alexander-Arnold scores dramatic winner as Liverpool beat Fulham in seven-goal thriller


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Trent Alexander-Arnold scored a dramatic late winner as Liverpool snatched victory from jaws of defeat against Fulham in a thrilling Premier League clash on Sunday.

It seemed Fulham had grabbed all three points when substitute Bobby de Cordova-Reid headed Fulham into a 3-2 lead with 10 minutes left at Anfield.

The Cottagers would have become the first side since Real Madrid in February to win at Anfield – and the first in the Premier League since Leeds United in October 2022.

But Liverpool, roared on by a deafening home crowd, refused to give up the chase and Wataru Endo pulled them back into game with his first Premier League goal, four minutes after being called off the bench.

And little over a minute later, the Merseysiders were level when Alexander-Arnold – whose stunning first-half free-kick had been ruled an own-goal against Fulham keeper Bernd Leno – fired home to move Liverpool back to within two points of leaders Arsenal.

It capped a breathless end to what was a fantastic game of football when it looked like Liverpool's wastefulness in front of goal was going to cost them dearly.

“Just kind of anticipated it, saw it was coming to the back post,” Alexander-Arnold said of his winner. “I thought just try to get on target, found its way to the back of the net. You can see by the celebration how much it meant.

“It's mad to be honest. A game of massive ups and downs. Leading, then getting clawed back twice, then obviously losing with about five minutes to go, getting the equaliser and then getting the winner.

“It was an unbelievable game, full of emotion. Just very, very happy to get the win and be able to get over the line.”

Alexander-Arnold helped set Liverpool on their way in the 20th minute, crashing a free-kick off the underside of the bar and into the net via the back of the unfortunate Leno for an own goal.

But the visitors were level just four minutes later when Harry Wilson poked Antonee Robinson's cross past goalkeeper Caoimhin Kelleher, standing in for the injured Alisson Becker.

Alexis Mac Allister produced a moment of magic to restore Liverpool's lead, lashing a drive into the top corner from distance for his first goal for the club after a poor header by Fulham attacker Raul Jimenez.

Kenny Tete pounced from close range shortly before half-time to level, atlough there was a nervous wait for the London club after the goal was initially given offside but the decision was reversed after a VAR review.

Fulham looked set for a sensational victory when they scored in the 80th minute, with substitute De Cordova-Reid beating Kostas Tsimikas to a header.

However, Liverpool were not finished. Mohamed Salah blasted over from close range as the home side pushed for an equaliser, but he then turned provider for Wataru Endo, who found the net from the edge of the box in the 87th minute.

A minute later they were ahead again when Alexander-Arnold drove the ball home after the ball fell to him just inside the box, sparking wild scenes at Anfield.

“I don't think I've ever seen a game with so many beautiful goals,” said Liverpool manager Jurgen Klopp.

“I don't think I ever saw a game with this amount of beautiful goals. But because we were a bit dumb we almost gave it away. In the first half when we gave the goals away the defending was awful.

“We changed system a couple of times. There were tight moments, a lot of credit to Fulham, they had a really good idea, when we lost momentum they were there to cause us problems.”

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Match info

Champions League quarter-final, first leg

Liverpool v Porto, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

Abu Dhabi GP Saturday schedule

12.30pm GP3 race (18 laps)

2pm Formula One final practice 

5pm Formula One qualifying

6.40pm Formula 2 race (31 laps)

Specs

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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

Our legal consultant

Name: Hassan Mohsen Elhais

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

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The specs
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How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
Updated: December 03, 2023, 5:27 PM