When the final whistle blows at the end of 90 minutes at Leipzig's Red Bull Arena on Saturday, there is a decent chance that normal service will have resumed in German football.
Bayern Munich need just one more victory to wrestle the Meisterschale out of Bayer Leverkusen's grasp and secure the Bavarian behemoth's record-extending 34th Bundesliga crown.
Vincent Kompany's side travel to RB Leipzig with an eight-point lead over second-placed Leverkusen – who won the title for the first time having finished last season unbeaten – with three games to play.
Victory would complete a remarkable change in fortunes for Kompany, who finished the 2023/24 season having seen his Burnley side relegated from the English Premier League.
There were eyebrows raised when the Belgian was chosen to replace Thomas Tuchel after Bayern had failed to win a trophy for the first time since 2012 and saw a run of 11 consecutive German titles come crashing to a halt.
But Kompany has responded to the challenge in style and is set to win the first major honour of his coaching career.
“As a coach, you feel it's the players who've won the title, so I wouldn't say it's my title. It's about the players,” said Kompany, who was a four-time Premier League champion as a player with Manchester City.
“Talent determines a lot. I want them to get the chance to show their best. I hope we can do it, but it's important that the players want to achieve it.”
Bayern have lost only two Bundesliga games this season, while they top the scoring charts with 90 goals and have the meanest defence, conceding 29. Leverkusen are the next best in both areas notching 66, shipping 35.
And now they are just three points from regaining the domestic crown. “It's extremely important for us and for all Bayern fans that we bring the title back to Munich. We've been working towards it all season,” Croatian defender Josip Stanisic told Bayern's website last week.
“It is, as they say, the most authentic title, because you have to earn it over 34 matchdays.”
But taking on fifth-place Leipzig on their home turf will be no easy task and one made even trickier as they will be without top-scorer Harry Kane who misses the match due to suspension.
The England captain – who has scored 36 goals in 44 games across competitions this season – picked up his fifth yellow card of the season during last weekend's 3-0 win over Mainz.
It means Kane – who has 24 league goals and is set to become the first player to finish as top scorer in each of his first two Bundesliga seasons – will not be on the pitch if Bayern do win the title on Saturday.
“It's kind of my story that I'll miss the Leipzig game,” said Kane, who looks set to seal the first silverware of his goal-laden if trophy-free career, for club and country. “But no worries, I'll celebrate more than anyone else.”
“It's not ideal but we won [against Mainz],” Kompany said of Kane's suspension. “But it is not like a final [next week].
“Every title you have to celebrate it like it's your first so I don't think it will make much of a difference for Harry.
“It doesn't take away a single per cent of his contribution this season.”
With Kane absent, and 12-goal Jamal Musiala missing for the rest of the season with a hamstring injury, Bayern will look to other sources to find the back of the net against Leipzig.
The likes of Leroy Sane (10) and Michael Olise (nine) have both made healthy contributions this season, with Serge Ganbry (six) and Kingsley Coman (five) also chipping in.
Winger Olise has made the step up from mid-table Premier League outfit Crystal Palace to German giants Bayern look impressively easy, scoring one and setting up another during the win over Mainz last time out.
The summer signing, whose fee could rise to nearly €60 million including add-ons, also has a top-flight leading 12 assists this season.
“Olise has become one of our most important players this season,” Kompany said of the Frenchman last month.
“That’s not something you can take for granted when it’s your first year in the Bundesliga at this level.”
As well taking Bayern to the brink of the title, last week's win against Mainz saw veteran forward Thomas Muller make his 500th Bundesliga appearance after coming on as a late substitute.
It will be an emotional finale to the season for Muller who will be leaving the club after 25 years this summer. The 35-year-old could start in place of Kane this weekend.
Muller's 748 appearances for Bayern is a club record, while he is third on their all-time top-scorers list with 248 goals, winning 32 major trophies since making his senior debut in 2008.
“The numbers he’s produced are simple amazing,” said Bayern board member for sport Max Eberl. “Whether it’s games, goals or trophies, it’s extraordinary. It can't be overstated. It's a unique career.”
The German World Cup winner has set his sights on one final target before bringing his incredible Bayern career to a close.
“What I want as a farewell should be clear: titles we can celebrate together, and moments we'll remember fondly for a long time,” said Muller when his exit was announced in April.
“We're going to give our all in the coming weeks to bring the league title back to Munich.”
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 White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
Vaccine Progress in the Middle East
Non-oil%20trade
%3Cp%3ENon-oil%20trade%20between%20the%20UAE%20and%20Japan%20grew%20by%2034%20per%20cent%20over%20the%20past%20two%20years%2C%20according%20to%20data%20from%20the%20Federal%20Competitiveness%20and%20Statistics%20Centre.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIn%2010%20years%2C%20it%20has%20reached%20a%20total%20of%20Dh524.4%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3ECars%20topped%20the%20list%20of%20the%20top%20five%20commodities%20re-exported%20to%20Japan%20in%202022%2C%20with%20a%20value%20of%20Dh1.3%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3EJewellery%20and%20ornaments%20amounted%20to%20Dh150%20million%20while%20precious%20metal%20scraps%20amounted%20to%20Dh105%20million.%C2%A0%3C%2Fp%3E%0A%3Cp%3ERaw%20aluminium%20was%20ranked%20first%20among%20the%20top%20five%20commodities%20exported%20to%20Japan.%C2%A0%3C%2Fp%3E%0A%3Cp%3ETop%20of%20the%20list%20of%20commodities%20imported%20from%20Japan%20in%202022%20was%20cars%2C%20with%20a%20value%20of%20Dh20.08%20billion.%3C%2Fp%3E%0A
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
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
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
THE DETAILS
Kaala
Dir: Pa. Ranjith
Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar
Rating: 1.5/5
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith
