• Liverpool's Mohamed Salah clashes with manager Jurgen Klopp. Reuters
    Liverpool's Mohamed Salah clashes with manager Jurgen Klopp. Reuters
  • West Ham's Michail Antonio, right, celebrates with teammate Mohammed Kudus after scoring to make it 2-2. AP
    West Ham's Michail Antonio, right, celebrates with teammate Mohammed Kudus after scoring to make it 2-2. AP
  • West Ham United goalkeeper Alphonse Areola claims the ball under pressure. AFP
    West Ham United goalkeeper Alphonse Areola claims the ball under pressure. AFP
  • Darwin Nunez of Liverpool is denied a goal by a great challenge from West Ham's Vladimir Coufal. Getty Images
    Darwin Nunez of Liverpool is denied a goal by a great challenge from West Ham's Vladimir Coufal. Getty Images
  • Liverpool manager Jurgen Klopp on the touchline. Reuters
    Liverpool manager Jurgen Klopp on the touchline. Reuters
  • Harvey Elliott reacts with frustration after hitting the bar. AFP
    Harvey Elliott reacts with frustration after hitting the bar. AFP
  • Liverpool's Cody Gakpo, left, shoots for goal as the Reds went 2-1 in front. AP
    Liverpool's Cody Gakpo, left, shoots for goal as the Reds went 2-1 in front. AP
  • Cody Gakpo celebrates with teammates. EPA
    Cody Gakpo celebrates with teammates. EPA
  • David Moyes, manager of West Ham United, gestures on the touchline. Getty Images
    David Moyes, manager of West Ham United, gestures on the touchline. Getty Images
  • Mohammed Kudus of West Ham United is challenged by Alexis Mac Allister. Getty Images
    Mohammed Kudus of West Ham United is challenged by Alexis Mac Allister. Getty Images
  • Liverpool's Andrew Robertson celebrates scoring their first goal. Reuters
    Liverpool's Andrew Robertson celebrates scoring their first goal. Reuters

Mohamed Salah and Jurgen Klopp clash as Liverpool's title hopes take another hit


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Jurgen Klopp was involved in a heated touchline row with Mohamed Salah during a 2-2 draw at West Ham which put another big dent into Liverpool's slim Premier League title hopes.

Salah, left out of the starting line-up for Saturday's must-win game, was called from the bench by Klopp in the 79th minute after Michail Antonio had equalised for West Ham.

The Egypt forward exchanged angry words with his manager, with fellow substitute Darwin Nunez having to step in and calm the situation.

After the game, Klopp refused to elaborate on the matter, saying: "No [I can't say what was said], but we spoke about it already in the dressing room. That's done."

Asked about the incident as he left the stadium, Salah was reported to have said: "If I speak today there will be fire."

It was an ugly footnote to another unconvincing performance from Liverpool, who are closing in on the appointment of Arne Slot to succeed Klopp next term.

A Jarrod Bowen header put the hosts in front but Klopp's side turned things around thanks to an Andy Robertson goal and a chaotic West Ham own goal.

But Antonio’s booming late header meant more dropped points as the climax to Klopp’s final season in charge looks like fizzling out.

The German added: "Very disappointed, obviously. I think everyone can see that only one team wins the game, and that is us with the chances we created, with the possession we had, with all the things we did. It was a tough one at the end of a four games in 10 days period, but I think the players did really well.

"We just conceded out of nothing and need a few more chances and kind of scrappy goals in the end to score twice. When we are 2-1 up we could control it, and still as I said in a lot of moments playing really well but the final situation we didn't take. That has been the story of the last four weeks."

Liverpool did not start the game like title contenders in a pedestrian first half that had a distinctly end of season feel about it. The visitors did see plenty of possession before Harvey Elliott's first-time shot crashed into the side-netting.

Liverpool were then awarded a penalty after Angelo Ogbonna clipped Cody Gakpo but Luis Diaz was offside, with a VAR check confirming the assistant’s decision.

Gakpo might have done better when he was set up by Diaz only to blaze his shot over the bar, and then Diaz’s shot struck Alphonse Areola’s near post.

But with two minutes to go before the break, Liverpool were caught out by a quickly-taken corner. Mohammed Kudus lifted the ball into the box and Bowen guided his header just out of the reach of Alisson.

Liverpool hit back after the restart when Diaz squared the ball into the area for Robertson. The Scotland full-back took a touch before hitting a shot which Areola might have saved at his near post.

Then came a bizarre own goal as Gakpo scuffed a shot and a series of deflections - three in total - took the ball past Areola.

Liverpool were back in front and on course for a much-needed win, but Bowen got in down the right and crossed for Antonio to head home.

Hammers boss David Moyes was pleased with his side's effort.

He said: "I would have liked more than a point, we've drawn a lot and today is another. It is a good point and to be 2-1 down and take a battering, we did great to keep going.

"[We scored] really good goals. I enjoyed them. Jarrod [Bowen] is in goalscoring form. Congratulations to him on 20 goals in all competitions. I think it is a long time since someone has done that at West Ham. He is a fantastic player. I hope he keeps going."

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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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

Mica

Director: Ismael Ferroukhi

Stars: Zakaria Inan, Sabrina Ouazani

3 stars

Company profile

Name:​ One Good Thing ​

Founders:​ Bridgett Lau and Micheal Cooke​

Based in:​ Dubai​​ 

Sector:​ e-commerce​

Size: 5​ employees

Stage: ​Looking for seed funding

Investors:​ ​Self-funded and seeking external investors

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland

UAE SQUAD

Ali Khaseif, Mohammed Al Shamsi, Fahad Al Dhanhani, Khalid Essa, Bandar Al Ahbabi, Salem Rashid, Shaheen Abdulrahman, Khalifa Al Hammadi, Mohammed Al Attas, Walid Abbas, Hassan Al Mahrami, Mahmoud Khamis, Alhassan Saleh, Ali Salmeen, Yahia Nader, Abdullah Ramadan, Majed Hassan, Abdullah Al Naqbi, Fabio De Lima, Khalil Al Hammadi, Khalfan Mubarak, Tahnoun Al Zaabi, Muhammed Jumah, Yahya Al Ghassani, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Updated: April 27, 2024, 6:49 PM