• ARSENAL RATINGS: Not shots on target for Spaniard to deal with until 69th minute when Sterling’s dipping free-kick flew straight into his arms. Getty Images
    David Raya 6/10
    ARSENAL RATINGS: Not shots on target for Spaniard to deal with until 69th minute when Sterling’s dipping free-kick flew straight into his arms. Getty Images
    ARSENAL RATINGS: Not shots on target for Spaniard to deal with until 69th minute when Sterling’s dipping free-kick flew straight into his arms. Getty Images
  • In right place to block goal-bound Cucurella shot that would have levelled scores. Calmly side-footed Arsenal into 2-0 lead at start of second half. Miss-hit a cross in 70th minute that flew into top corner for his second goal and Arsenal's fifth. AP
    Ben White 8/10
    In right place to block goal-bound Cucurella shot that would have levelled scores. Calmly side-footed Arsenal into 2-0 lead at start of second half. Miss-hit a cross in 70th minute that flew into top corner for his second goal and Arsenal's fifth. AP
    In right place to block goal-bound Cucurella shot that would have levelled scores. Calmly side-footed Arsenal into 2-0 lead at start of second half. Miss-hit a cross in 70th minute that flew into top
  • Left trailing in wake of Jackson in first half as Chelsea attacker’s surging run ended with defensive partner Gabriel hitting own woodwork. No problems in second half as Chelsea disappeared as attacking threat. AFP
    William Saliba 7/10
    Left trailing in wake of Jackson in first half as Chelsea attacker’s surging run ended with defensive partner Gabriel hitting own woodwork. No problems in second half as Chelsea disappeared as attacking threat. AFP
    Left trailing in wake of Jackson in first half as Chelsea attacker’s surging run ended with defensive partner Gabriel hitting own woodwork. No problems in second half as Chelsea disappeared as attacki
  • A couple of sticky moments at back including when he deflected ball onto own post after surging run and cross by Jackson. Out-muscled Mandueke before starting move for third goal. Reuters
    Gabriel 7/10
    A couple of sticky moments at back including when he deflected ball onto own post after surging run and cross by Jackson. Out-muscled Mandueke before starting move for third goal. Reuters
    A couple of sticky moments at back including when he deflected ball onto own post after surging run and cross by Jackson. Out-muscled Mandueke before starting move for third goal. Reuters
  • One the receiving end of a nasty tackle from Jackson early on but able to continue. Pace of Mandueke caused him a few problems but generally solid display from Japanese full-back. Reuters
    Takehiro Tomiyasu 7/10
    One the receiving end of a nasty tackle from Jackson early on but able to continue. Pace of Mandueke caused him a few problems but generally solid display from Japanese full-back. Reuters
    One the receiving end of a nasty tackle from Jackson early on but able to continue. Pace of Mandueke caused him a few problems but generally solid display from Japanese full-back. Reuters
  • Back in starting XI, Ghanaian kept things simple in middle of park as shown by first-time pass to Rice in build-up to Trossard goal. The fulcrum that allowed Rice and Odegaard to dominate between Chelsea's midfield and attacking lines. PA
    Thomas Partey 7/10
    Back in starting XI, Ghanaian kept things simple in middle of park as shown by first-time pass to Rice in build-up to Trossard goal. The fulcrum that allowed Rice and Odegaard to dominate between Chelsea's midfield and attacking lines. PA
    Back in starting XI, Ghanaian kept things simple in middle of park as shown by first-time pass to Rice in build-up to Trossard goal. The fulcrum that allowed Rice and Odegaard to dominate between Chel
  • England midfielder was outstanding. Teed-up Trossard to earn assist for Arsenal’s early goal. Silky touch and turn before curling just over which nearly put side 2-0 up. Fired low shot too close to Petrovic just after break and also hit post, although offside flag had gone up. AFP
    Declan Rice 9/10
    England midfielder was outstanding. Teed-up Trossard to earn assist for Arsenal’s early goal. Silky touch and turn before curling just over which nearly put side 2-0 up. Fired low shot too close to Petrovic just after break and also hit post, although offside flag had gone up. AFP
    England midfielder was outstanding. Teed-up Trossard to earn assist for Arsenal’s early goal. Silky touch and turn before curling just over which nearly put side 2-0 up. Fired low shot too close to Pe
  • Norwegian pulled strings in some style creating eight chances for teammates. Sensational ball through to Havertz who almost scored just after half-time then produced another wonder-ball to set-up same player for third goal. AP
    Martin Odegaard 9/10
    Norwegian pulled strings in some style creating eight chances for teammates. Sensational ball through to Havertz who almost scored just after half-time then produced another wonder-ball to set-up same player for third goal. AP
    Norwegian pulled strings in some style creating eight chances for teammates. Sensational ball through to Havertz who almost scored just after half-time then produced another wonder-ball to set-up same
  • Shanked one backpass out for corner from halfway line in comical fashion. Usual attacking threat coming in from right, heavily involved in third and fourth goals. EPA
    Bukayo Saka 7/10
    Shanked one backpass out for corner from halfway line in comical fashion. Usual attacking threat coming in from right, heavily involved in third and fourth goals. EPA
    Shanked one backpass out for corner from halfway line in comical fashion. Usual attacking threat coming in from right, heavily involved in third and fourth goals. EPA
  • A night to remember against his former club. Missed three chances before showing fine composure in front of goal after break to score twice and earn a standing ovation when substituted. AFP
    Kai Havertz 8/10
    A night to remember against his former club. Missed three chances before showing fine composure in front of goal after break to score twice and earn a standing ovation when substituted. AFP
    A night to remember against his former club. Missed three chances before showing fine composure in front of goal after break to score twice and earn a standing ovation when substituted. AFP
  • Drilled Arsenal into a fifth-minute lead with his 15th goal of the season and almost grabbed another when he deflected shot was saved. Booked for late tackle on former Brighton teammate Cucurella. Reuters
    Leandro Trossard 8/10
    Drilled Arsenal into a fifth-minute lead with his 15th goal of the season and almost grabbed another when he deflected shot was saved. Booked for late tackle on former Brighton teammate Cucurella. Reuters
    Drilled Arsenal into a fifth-minute lead with his 15th goal of the season and almost grabbed another when he deflected shot was saved. Booked for late tackle on former Brighton teammate Cucurella. Reu
  • SUBS: (On for Havertz 73’) Came on with team 5-0 up and in total control. Curled shot with outside of right boot wide of target and should have made it six when clean through but shot blocked by keeper. Reuters
    Gabriel Martinelli 7/10
    SUBS: (On for Havertz 73’) Came on with team 5-0 up and in total control. Curled shot with outside of right boot wide of target and should have made it six when clean through but shot blocked by keeper. Reuters
    SUBS: (On for Havertz 73’) Came on with team 5-0 up and in total control. Curled shot with outside of right boot wide of target and should have made it six when clean through but shot blocked by keepe
  • (On for Trossard 73’) Former Manchester City striker had no opportunity to add to the rout. AP
    Gabriel Jesus 6/10
    (On for Trossard 73’) Former Manchester City striker had no opportunity to add to the rout. AP
    (On for Trossard 73’) Former Manchester City striker had no opportunity to add to the rout. AP
  • (On for Tomiyasu 73’) Easy time to come on with team in total control and the opposition a rabble. PA
    Oleksandr Zinchenko 6/10
    (On for Tomiyasu 73’) Easy time to come on with team in total control and the opposition a rabble. PA
    (On for Tomiyasu 73’) Easy time to come on with team in total control and the opposition a rabble. PA
  • (On for Partey 73’) Slotted into midfield with little problem with match well and truly over. Reuters
    Jorginho 6/10
    (On for Partey 73’) Slotted into midfield with little problem with match well and truly over. Reuters
    (On for Partey 73’) Slotted into midfield with little problem with match well and truly over. Reuters
  • (On for Saka 81’) Fired shot into side netting after Chelsea defence backed off. AP
    Fabio Vieira N/A
    (On for Saka 81’) Fired shot into side netting after Chelsea defence backed off. AP
    (On for Saka 81’) Fired shot into side netting after Chelsea defence backed off. AP
  • CHELSEA RATINGS: Busy night for keeper as Arsenal scored five, had 27 shots with 10 on target. Poor for opening goal when he failed to block Trossard’s low strike with his legs but let down by porous defence for rest. AFP
    Djorde Petrovic 5/10
    CHELSEA RATINGS: Busy night for keeper as Arsenal scored five, had 27 shots with 10 on target. Poor for opening goal when he failed to block Trossard’s low strike with his legs but let down by porous defence for rest. AFP
    CHELSEA RATINGS: Busy night for keeper as Arsenal scored five, had 27 shots with 10 on target. Poor for opening goal when he failed to block Trossard’s low strike with his legs but let down by porous
  • Making his first Premier League start, 20-year-old was unable to prevent Trossard scoring down his flank. Booked for late challenge on same player. Tough night for a young defender in young Chelsea team. AP
    Alfie Gilchrist 5/10
    Making his first Premier League start, 20-year-old was unable to prevent Trossard scoring down his flank. Booked for late challenge on same player. Tough night for a young defender in young Chelsea team. AP
    Making his first Premier League start, 20-year-old was unable to prevent Trossard scoring down his flank. Booked for late challenge on same player. Tough night for a young defender in young Chelsea te
  • Looked very shaky throughout with poor distribution, positioning and decision-making as Arsenal ran Blues defence ragged. His central-defensive partnership with Disasi was a shambles. Reuters
    Benoit Badiashile 4/10
    Looked very shaky throughout with poor distribution, positioning and decision-making as Arsenal ran Blues defence ragged. His central-defensive partnership with Disasi was a shambles. Reuters
    Looked very shaky throughout with poor distribution, positioning and decision-making as Arsenal ran Blues defence ragged. His central-defensive partnership with Disasi was a shambles. Reuters
  • Nearly on end of cross into middle but failed to get foot onto ball. Almost scored own-goal when his deflection on Trossard shot forced save from Petrovic that keeper knew little about. Getty Images
    Axel Disasi 4/10
    Nearly on end of cross into middle but failed to get foot onto ball. Almost scored own-goal when his deflection on Trossard shot forced save from Petrovic that keeper knew little about. Getty Images
    Nearly on end of cross into middle but failed to get foot onto ball. Almost scored own-goal when his deflection on Trossard shot forced save from Petrovic that keeper knew little about. Getty Images
  • Saw shot that would have made it 1-1 blocked then set up Enzo with rebound that teammate failed to finish. Booked in first half which made trying to deal with Saka tricky. Out-muscled by Havertz for Arsenal’s third goal. AFP
    Marc Cucurella 5/10
    Saw shot that would have made it 1-1 blocked then set up Enzo with rebound that teammate failed to finish. Booked in first half which made trying to deal with Saka tricky. Out-muscled by Havertz for Arsenal’s third goal. AFP
    Saw shot that would have made it 1-1 blocked then set up Enzo with rebound that teammate failed to finish. Booked in first half which made trying to deal with Saka tricky. Out-muscled by Havertz for A
  • In right place to intercept Havertz pass intended for Rice as Arsenal piled on early pressure. Chelsea midfield given runaround by Odegaard and Rice. AP
    Moises Caicedo 5/10
    In right place to intercept Havertz pass intended for Rice as Arsenal piled on early pressure. Chelsea midfield given runaround by Odegaard and Rice. AP
    In right place to intercept Havertz pass intended for Rice as Arsenal piled on early pressure. Chelsea midfield given runaround by Odegaard and Rice. AP
  • Fabulous cross into box to pick out Jackson but striker made right hash of headed finish. Unfortunate that block on cross into box fell at feet of White who doubled Gunners’ advantage. Getty Images
    Conor Gallagher 6/10
    Fabulous cross into box to pick out Jackson but striker made right hash of headed finish. Unfortunate that block on cross into box fell at feet of White who doubled Gunners’ advantage. Getty Images
    Fabulous cross into box to pick out Jackson but striker made right hash of headed finish. Unfortunate that block on cross into box fell at feet of White who doubled Gunners’ advantage. Getty Images
  • Argentine was skinned in style by Rice in first half which almost ended with Gunners midfielder scoring. Side-footed good chance wide on half-hour mark when should have at least hit target. AP
    Enzo Fernandez 5/10
    Argentine was skinned in style by Rice in first half which almost ended with Gunners midfielder scoring. Side-footed good chance wide on half-hour mark when should have at least hit target. AP
    Argentine was skinned in style by Rice in first half which almost ended with Gunners midfielder scoring. Side-footed good chance wide on half-hour mark when should have at least hit target. AP
  • Back in side but Ukrainian was invisible man for the 67 kinutes he was on the pitch. Should really have been hooked at break as game completely past him by. AFP
    Mykhailo Mudryk 3/10
    Back in side but Ukrainian was invisible man for the 67 kinutes he was on the pitch. Should really have been hooked at break as game completely past him by. AFP
    Back in side but Ukrainian was invisible man for the 67 kinutes he was on the pitch. Should really have been hooked at break as game completely past him by. AFP
  • Surging run past Tomiyasu and ball into box almost ended with Cucurella and then Enzo scoring. Flashes of threat from the attacker but lacking in final product at times. Getty Images
    Noni Madueke 5/10
    Surging run past Tomiyasu and ball into box almost ended with Cucurella and then Enzo scoring. Flashes of threat from the attacker but lacking in final product at times. Getty Images
    Surging run past Tomiyasu and ball into box almost ended with Cucurella and then Enzo scoring. Flashes of threat from the attacker but lacking in final product at times. Getty Images
  • Awful challenge on Tomiyaso’s ankle in opening 10 minutes should have seen a red card. One excellent run down left-wing ended with Gabriel hitting own post. No confidence in front of goal missing glorious chances in the air and on deck. AFP
    Nicolas Jackson 4/10
    Awful challenge on Tomiyaso’s ankle in opening 10 minutes should have seen a red card. One excellent run down left-wing ended with Gabriel hitting own post. No confidence in front of goal missing glorious chances in the air and on deck. AFP
    Awful challenge on Tomiyaso’s ankle in opening 10 minutes should have seen a red card. One excellent run down left-wing ended with Gabriel hitting own post. No confidence in front of goal missing glor
  • SUBS: (On for Mudryk 67’) Struck free-kick from distance straight at keeper straight after coming on for Chelse’a first shot on target. Failed to track back with White for fifth goal and sloppy pass almost led to a sixth. Getty Images
    Raheem Sterling 4/10
    SUBS: (On for Mudryk 67’) Struck free-kick from distance straight at keeper straight after coming on for Chelse’a first shot on target. Failed to track back with White for fifth goal and sloppy pass almost led to a sixth. Getty Images
    SUBS: (On for Mudryk 67’) Struck free-kick from distance straight at keeper straight after coming on for Chelse’a first shot on target. Failed to track back with White for fifth goal and sloppy pass a
  • (On for Enzo 67’) Brought on to try and stem to the tide with side already 4-0 down. EPA
    Trevoh Chalobah N/A
    (On for Enzo 67’) Brought on to try and stem to the tide with side already 4-0 down. EPA
    (On for Enzo 67’) Brought on to try and stem to the tide with side already 4-0 down. EPA
  • (On for Gilchrist 78’) AP
    Thiago Silva N/A
    (On for Gilchrist 78’) AP
    (On for Gilchrist 78’) AP
  • (On for Mandueke 78’)
    Cesare Casadei N/A
    (On for Mandueke 78’)
    (On for Mandueke 78’)

Arsenal v Chelsea player ratings: Odegaard 9, Havertz 8; Mudryk 3, Jackson 4


  • English
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Ruthless Arsenal threw down the gauntlet in the Premier League title race with a 5-0 thrashing of London rivals Chelsea to move three points clear at the top of the table on Tuesday.

Leandro Trossard gave the home side an early lead before Ben White and Kai Havertz scored two each in a dazzling spell after the break to sweep aside a dazed Chelsea.

It was a powerful statement by Arsenal who have recovered impressively from a home defeat by Aston Villa and bowing out of the Champions League. And with four games remaining they are piling the pressure on Liverpool and Manchester City.

Arsenal have 77 points from 34 games with Liverpool, who face Everton on Wednesday, on 74 points from 33 games. Reigning champions Manchester City have 73 points but have two games in hand, starting with a trip to Brighton & Hove Albion on Thursday.

It was the sixth time Arsenal have scored five or more in a Premier League game this season and in such a tight race their superior goal difference could prove crucial.

“Very happy with the win, with the amount of chances and goals we scored. And with the clean sheet as well it shows the consistency,” said Gunners manager Mikel Arteta.

“We weren't disciplined enough with some stuff we did in the first half and we needed to be more disciplined and we did that in the second half.

“It is a big London derby and we know what it means for the fans. We will enjoy it and rest and get ready for the next one.

“What I would like is that the players can manage themselves in the dressing room. You have to leave them some space. They know what they are playing for. That's what holds the team together. My role is to demand them and also in the right moments make them believe they can do it.

“We have a lot of games coming up. Let's enjoy tonight and let's go back to work.”

The Spaniard was also full of praise for captain Martin Odegaard's performance. “We agreed that he was a player with huge talent and he could grow with us. We were convinced he could add something special to the team,” Arteta said.

“That's always a question: How are you going to handle a different role [as captain]? He has done it so naturally and he is loved by everyone. With the love that he has, it is enough for everyone to wan to follow him.”

Roared on by the Emirates crowd the hosts needed four minutes to settle any nerves as a marauding Declan Rice drove into the heart of the area and weighted his pass perfectly for Trossard to fire home.

Dorde Petrovic would have been disappointed to be beaten from a narrow angle but made amends with a flurry of saves in quick succession to deny Bukayo Saka and Trossard, and then kept out a close-range deflection, although he knew little about it.

Despite being under siege, a Chelsea side without 20-goal Cole Palmer had their moments and Axel Disasi somehow failed to connect in front of goal from a flicked on corner.

Nicolas Jackson saw a cross hit the post via a Gabriel deflection but then inexplicably failed to head in a brilliant Conor Gallagher cross.

But Arsenal tuned up the heat in the second half and Chelsea could not cope. White made it 2-0 in the 52nd minute after Rice's shot deflected to him and Havertz was then played through by an exquisite pass from Odegaard and finished in style.

Former Chelsea forward Havertz made it 4-0 with a low finish and White then miss-hit a cross that flew into the back of the net to end the scoring.

The defeat left Chelsea ninth in the table and manager Mauricio Pochettino gave a downcast assessment of his team’s prospects of qualifying for Europe after a humbling loss.

“Now it is difficult to see the future because after this game we feel disappointed,” he said. “It is difficult to talk about objectives.

“If we compete like Saturday [in the FA Cup semi-final defeat to Manchester City], OK. But if we compete like today, I think we deserve to go into Europe? I think in this way, no.”

You can see the player ratings from Tuesday's game in the gallery above. To move on to the next slide, slick on the arrows or swipe if using a mobile device.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

Tree of Hell

Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla

Director: Raed Zeno

Rating: 4/5

RESULTS
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Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Most%20polluted%20cities%20in%20the%20Middle%20East
%3Cp%3E1.%20Baghdad%2C%20Iraq%3Cbr%3E2.%20Manama%2C%20Bahrain%3Cbr%3E3.%20Dhahran%2C%20Saudi%20Arabia%3Cbr%3E4.%20Kuwait%20City%2C%20Kuwait%3Cbr%3E5.%20Ras%20Al%20Khaimah%2C%20UAE%3Cbr%3E6.%20Ash%20Shihaniyah%2C%20Qatar%3Cbr%3E7.%20Abu%20Dhabi%2C%20UAE%3Cbr%3E8.%20Cairo%2C%20Egypt%3Cbr%3E9.%20Riyadh%2C%20Saudi%20Arabia%3Cbr%3E10.%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%3E%3C%2Fp%3E%0A
MOST%20POLLUTED%20COUNTRIES%20IN%20THE%20WORLD
%3Cp%3E1.%20Chad%3Cbr%3E2.%20Iraq%3Cbr%3E3.%20Pakistan%3Cbr%3E4.%20Bahrain%3Cbr%3E5.%20Bangladesh%3Cbr%3E6.%20Burkina%20Faso%3Cbr%3E7.%20Kuwait%3Cbr%3E8.%20India%3Cbr%3E9.%20Egypt%3Cbr%3E10.%20Tajikistan%3Cbr%3E%3Cbr%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%3E%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

The Specs

Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
On sale now

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

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If you go

Flights

Emirates flies from Dubai to Phnom Penh with a stop in Yangon from Dh3,075, and Etihad flies from Abu Dhabi to Phnom Penh with its partner Bangkok Airlines from Dh2,763. These trips take about nine hours each and both include taxes. From there, a road transfer takes at least four hours; airlines including KC Airlines (www.kcairlines.com) offer quick connecting flights from Phnom Penh to Sihanoukville from about $100 (Dh367) return including taxes. Air Asia, Malindo Air and Malaysian Airlines fly direct from Kuala Lumpur to Sihanoukville from $54 each way. Next year, direct flights are due to launch between Bangkok and Sihanoukville, which will cut the journey time by a third.

The stay

Rooms at Alila Villas Koh Russey (www.alilahotels.com/ kohrussey) cost from $385 per night including taxes.

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

UNSC Elections 2022-23

Seats open:

  • Two for Africa Group
  • One for Asia-Pacific Group (traditionally Arab state or Tunisia)
  • One for Latin America and Caribbean Group
  • One for Eastern Europe Group

Countries so far running: 

  • UAE
  • Albania 
  • Brazil 
Draw

Quarter-finals

Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)

RB Leipzig (GER) v Atletico Madrid (ESP)

Barcelona (ESP) or Napoli (ITA) v Bayern Munich (GER) or Chelsea (ENG)

Atalanta (ITA) v Paris Saint-Germain (FRA)

Ties to be played August 12-15 in Lisbon

The specs

Engine: 1.6-litre 4-cyl turbo and dual electric motors

Power: 300hp at 6,000rpm

Torque: 520Nm at 1,500-3,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.0L/100km

Price: from Dh199,900

On sale: now

What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
THE BIO

Favourite book: ‘Purpose Driven Life’ by Rick Warren

Favourite travel destination: Switzerland

Hobbies: Travelling and following motivational speeches and speakers

Favourite place in UAE: Dubai Museum

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The biog

Age: 35

Inspiration: Wife and kids 

Favourite book: Changes all the time but my new favourite is Thinking, Fast and Slow  by Daniel Kahneman

Best Travel Destination: Bora Bora , French Polynesia 

Favourite run: Jabel Hafeet, I also enjoy running the 30km loop in Al Wathba cycling track

Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

Updated: April 24, 2024, 6:45 AM