• Arsenal's Belgian midfielder #19 Leandro Trossard (C) celebrates with teammates after scoring his team third goal during the English Premier League football match between Arsenal and Liverpool at the Emirates Stadium in London on February 4, 2024. (Photo by Ian Kington / IKIMAGES / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 45 images, no video emulation. No use in betting, games or single club/league/player publications.
    Arsenal's Belgian midfielder #19 Leandro Trossard (C) celebrates with teammates after scoring his team third goal during the English Premier League football match between Arsenal and Liverpool at the Emirates Stadium in London on February 4, 2024. (Photo by Ian Kington / IKIMAGES / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 45 images, no video emulation. No use in betting, games or single club/league/player publications.
  • Arsenal's Leandro Trossard scores their third goal. Action Images
    Arsenal's Leandro Trossard scores their third goal. Action Images
  • Referee Anthony Taylor shows a red card to Liverpool's Ibrahima Konate. AFP
    Referee Anthony Taylor shows a red card to Liverpool's Ibrahima Konate. AFP
  • Arsenal's Gabriel Martinelli, right, celebrates scoring his side's second goal with teammate Martin Odegaard. AFP
    Arsenal's Gabriel Martinelli, right, celebrates scoring his side's second goal with teammate Martin Odegaard. AFP
  • Liverpool's Curtis Jones, left, Virgil van Dijk and goalkeeper Alisson Becker after Arsenal's Gabriel Martinelli's goal. PA
    Liverpool's Curtis Jones, left, Virgil van Dijk and goalkeeper Alisson Becker after Arsenal's Gabriel Martinelli's goal. PA
  • Arsenal's Gabriel Martinelli scores his team's second goal. AFP
    Arsenal's Gabriel Martinelli scores his team's second goal. AFP
  • Arsenal's Gabriel Martinelli, left, scores their second goal of the game after a mix-up between Liverpool goalkeeper Alisson Becker and defender Virgil van Dijk. PA
    Arsenal's Gabriel Martinelli, left, scores their second goal of the game after a mix-up between Liverpool goalkeeper Alisson Becker and defender Virgil van Dijk. PA
  • Arsenal defender Gabriel deflects a shot by Luis Diaz of Liverpool into the net off his hand to concede an own goal. Getty Images
    Arsenal defender Gabriel deflects a shot by Luis Diaz of Liverpool into the net off his hand to concede an own goal. Getty Images
  • Luis Diaz of Liverpool celebrates his team's equaliser, an own goal scored by Arsenal's Gabriel. Getty Images
    Luis Diaz of Liverpool celebrates his team's equaliser, an own goal scored by Arsenal's Gabriel. Getty Images
  • Arsenal's Bukayo Saka scores his team's first goal. AFP
    Arsenal's Bukayo Saka scores his team's first goal. AFP
  • Bukayo Saka of Arsenal celebrates scoring his team's first goal with teammate Martin Odegaard. Getty Images
    Bukayo Saka of Arsenal celebrates scoring his team's first goal with teammate Martin Odegaard. Getty Images
  • Arsenal's Bukayo Saka scores the opening goal. AFP
    Arsenal's Bukayo Saka scores the opening goal. AFP

Arsenal cash in on Becker errors to cut Liverpool's Premier League lead to two points


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Liverpool goalkeeper Alisson Becker made a brace of costly errors as the 10-man Reds lost 3-1 at Arsenal to see their lead at the top of the Premier League cut to two points.

The Gunners themselves had gifted an equaliser to the visitors as a Gabriel Magalhaes own goal on the stroke of half-time cancelled out Bukayo Saka’s opener.

But Mikel Arteta’s men would ultimately run out winners as a mix-up between Virgil van Dijk and Alisson allowed Gabriel Martinelli to round off a fine individual performance by re-establishing the lead before substitute Leandro Trossard fired straight through the goalkeeper’s legs in stoppage time.

It is just a second league defeat of the season for the Reds, who struggled to get into the game for the majority of the first half at the Emirates Stadium and ended with a numerical disadvantage as Ibrahima Konate was sent off late on.

Martinelli once again shone against Liverpool, hitting his fifth goal against Jurgen Klopp’s side – the departing German no doubt looking forward to seeing the back of a player he once described as “a talent of the century”.

Arsenal were without Gabriel Jesus, injured once more, but took the lead against Liverpool for the fourth Premier League encounter in a row.

They started well here, too, David Raya claiming a routine cross before bowling the ball out to Martinelli, whose pace was enough to see off Konate but Saka could not make telling contact as he met the cross with a diving header.

Arsenal have made a habit of scoring early against Liverpool, however, and that trend continued as Saka made amends in the 14th minute.

A great pass from Martin Odegaard found Kai Havertz in space, the German forward breaking through on goal only to shoot straight at Alisson, with Saka on hand to turn home the rebound.

Despite struggling with Arsenal’s high press and failing to register a shot on target in the first half, Liverpool would go in level at the break as the unwitting Gabriel turned the ball into his own goal off his arm after Luis Diaz had outmuscled William Saliba.

The fortuitous equaliser shifted the momentum as Liverpool came out for the second half with a more cutting edge with both Diaz and Curtis Jones getting shots away.

Jakub Kiwior had replaced Oleksandr Zinchenko at the break for the home side, who reacted well as Odegaard saw a shot deflected just wide of Alisson’s right-hand post

The hosts wanted a penalty when Havertz tangled with Alexis Mac Allister but referee Anthony Taylor was unmoved as VAR sided with the on-field official.

Arsenal would retake the lead soon after, with the Liverpool defence this time left red-faced as Alisson and Van Dijk left a clearance to one another, allowing Martinelli to collect and finish into an empty net.

Mac Allister flashed a shot wide as Liverpool looked to respond a second time having already rescued 19 points from losing positions this season.

The early exertion from Arsenal’s forwards saw them tire as both Martinelli and Saka were replaced by Trossard and Reiss Nelson, respectively, for the closing stages.

But it was another substitute, Poland defender Kiwior, who missed a fine chance to make sure of the points when he headed straight at Alisson.

Klopp, too, had turned to his bench with Darwin Nunez, Harvey Elliott, Andrew Robertson and fit-again Thiago Alcantara all introduced in a forlorn attempt to salvage a result.

Instead, Konate was dismissed – booked a second time for blocking Trossard – before Trossard’s low near-post shot flashed between the legs of Alisson to secure the points for Arteta’s men.

Arsenal midfielder Declan Rice told BBC Sport: "When you get that energy transmitted from the fans it gives you more energy.

"We were top at Christmas and then had a few sloppy results. We seem to have ourselves back on the right track."

Liverpool defender Van Dijk said: "A very tough day. The 2-1 goal I take full responsibility for at it was a big turning point in the game. I should have done better, should have made a better decision there and it hurts. It hurts for me and for the rest of the team.

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

The biog

Age: 30

Position: Senior lab superintendent at Emirates Global Aluminium

Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology

Favourite part of job: The challenge, because it is challenging

Favourite quote: “Be the change you wish to see in the world,” Gandi

UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

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 

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EAlmouneer%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202017%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Dr%20Noha%20Khater%20and%20Rania%20Kadry%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EEgypt%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%20%3C%2Fstrong%3E120%3Cbr%3E%3Cstrong%3EInvestment%3A%20%3C%2Fstrong%3EBootstrapped%2C%20with%20support%20from%20Insead%20and%20Egyptian%20government%2C%20seed%20round%20of%20%3Cbr%3E%243.6%20million%20led%20by%20Global%20Ventures%3Cbr%3E%3C%2Fp%3E%0A
UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20petrol%20(V%20Class)%3B%20electric%20motor%20with%2060kW%20or%2090kW%20powerpack%20(EQV)%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20233hp%20(V%20Class%2C%20best%20option)%3B%20204hp%20(EQV%2C%20best%20option)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20350Nm%20(V%20Class%2C%20best%20option)%3B%20TBA%20(EQV)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EMid-2024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3ETBA%0D%3C%2Fp%3E%0A
The specs: 2018 Jaguar E-Pace First Edition

Price, base / as tested: Dh186,480 / Dh252,735

Engine: 2.0-litre four-cylinder

Power: 246hp @ 5,500rpm

Torque: 365Nm @ 1,200rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.7L / 100km

MATCH INFO

Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)

Man of the match Harry Kane

NINE WINLESS GAMES

Arsenal 2-2 Crystal Palace (Oct 27, PL)

Liverpool 5-5 Arsenal  (Oct 30, EFL)

Arsenal 1-1 Wolves (Nov 02, PL)

Vitoria Guimaraes 1-1 Arsenal  (Nov 6, Europa)

Leicester 2-0 Arsenal (Nov 9, PL)

Arsenal 2-2 Southampton (Nov 23, PL)

Arsenal 1-2 Eintracht Frankfurt (Nov 28, Europa)

Norwich 2-2 Arsenal (Dec 01, PL)

Arsenal 1-2 Brighton (Dec 05, PL)

The%20specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E261hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E400Nm%20at%201%2C750-4%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C999%20(VX%20Luxury)%3B%20from%20Dh149%2C999%20(VX%20Black%20Gold)%3C%2Fp%3E%0A
Bib%20Gourmand%20restaurants
%3Cp%3EAl%20Khayma%0D%3Cbr%3EBait%20Maryam%0D%3Cbr%3EBrasserie%20Boulud%0D%3Cbr%3EFi'lia%0D%3Cbr%3Efolly%0D%3Cbr%3EGoldfish%0D%3Cbr%3EIbn%20AlBahr%0D%3Cbr%3EIndya%20by%20Vineet%0D%3Cbr%3EKinoya%0D%3Cbr%3ENinive%0D%3Cbr%3EOrfali%20Bros%0D%3Cbr%3EReif%20Japanese%20Kushiyaki%0D%3Cbr%3EShabestan%0D%3Cbr%3ETeible%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

MATCH INFO

Fulham 0

Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')

Man of the match: Jack Grealish (Aston Villa)

Squads

Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz

Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara

THE%20STRANGERS'%20CASE
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Brandt%20Andersen%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EOmar%20Sy%2C%20Jason%20Beghe%2C%20Angeliki%20Papoulia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The design

The protective shell is covered in solar panels to make use of light and produce energy. This will drastically reduce energy loss.

More than 80 per cent of the energy consumed by the French pavilion will be produced by the sun.

The architecture will control light sources to provide a highly insulated and airtight building.

The forecourt is protected from the sun and the plants will refresh the inner spaces.

A micro water treatment plant will recycle used water to supply the irrigation for the plants and to flush the toilets. This will reduce the pavilion’s need for fresh water by 30 per cent.

Energy-saving equipment will be used for all lighting and projections.

Beyond its use for the expo, the pavilion will be easy to dismantle and reuse the material.

Some elements of the metal frame can be prefabricated in a factory.

 From architects to sound technicians and construction companies, a group of experts from 10 companies have created the pavilion.

Work will begin in May; the first stone will be laid in Dubai in the second quarter of 2019. 

Construction of the pavilion will take 17 months from May 2019 to September 2020.

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 
Updated: February 06, 2024, 6:41 AM