• Borussia's Jonas Hofmann, right, holds the ball as he celebrates with teammate Matthias Ginterafter during the 3-2 win over Bayern Munich in the Bundesliga. AP
    Borussia's Jonas Hofmann, right, holds the ball as he celebrates with teammate Matthias Ginterafter during the 3-2 win over Bayern Munich in the Bundesliga. AP
  • Jonas Hofmann after Borussia's second. Getty
    Jonas Hofmann after Borussia's second. Getty
  • Borussia's Florian Neuhaus,celebrates after scoring his team's third goal. AP
    Borussia's Florian Neuhaus,celebrates after scoring his team's third goal. AP
  • Bayern Munich's Leon Goretzka scores their second goal. Reuters
    Bayern Munich's Leon Goretzka scores their second goal. Reuters
  • Bayern Munich's Polish forward Robert Lewandowski celebrates scoring the opening goal. AFP
    Bayern Munich's Polish forward Robert Lewandowski celebrates scoring the opening goal. AFP
  • Marco Rose, Borussia coach, had a night to enjoy. Getty
    Marco Rose, Borussia coach, had a night to enjoy. Getty
  • Bayern coach Hansi Flick watches the action. Getty
    Bayern coach Hansi Flick watches the action. Getty

Bayern Munich 'punished' in defeat against Borussia after blowing two-goal lead - in pictures


  • English
  • Arabic

Bayern Munich coach Hansi Flick admitted it was errors by the European champions which cost them a 3-2 Bundesliga defeat at Borussia Moenchengladbach.

The league leaders suffered only their second loss this season, which could cost them top spot if second-placed RB Leipzig beat Borussia Dortmund at home on Saturday.

"Gladbach were very efficient, they brutally exploited three mistakes by us," Flick said.

"We played good football for the first 30 minutes and dominated the game, but it was little things that decided the match - mistakes by us, ball losses, some poor defending.

"The individual mistakes hurt us because they were punished and after going 3-2 down, we couldn't come back as we had hoped. We have to blame ourselves for this defeat."

Bayern were cruising at 2-0 up after 26 minutes thanks to a Robert Lewandowski penalty and a superb Leon Goretzka goal at Borussia Park.

However, Gladbach roared back as midfielder Jonas Hofmann scored twice to make it 2-2 at the break, then set up Florian Neuhaus who scored what proved to be the winner for the hosts just after the break.

"We scored the goals exactly the way we set out to score them," said Hofmann.

"We got better and better as the game went on, but in the end it was a hard fight."

Thomas Muller agreed with Flick that Bayern can only blame themselves.

"Our passing mistakes were punished - ice-cold. We lost the ball too easily going forward," Muller added.

"We made too little out of it when we laid siege to their goal in the second half."

In the pre-match build-up, Gladbach coach Marco Rose had highlighted Bayern's tendency to defend high up the pitch, which created space for opponents to attack, and his team ruthlessly exploited the weakness.

"We have to keep going - that's the key message I have just told the boys, we've had many games in which we didn't have much luck," said Rose, whose side still trail Bayern by nine points in seventh place.

"We worked for it, but overall it was deserved. I'm really happy for the boys, they did great."

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
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Results:

Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.

Dubai World Cup Carnival Thursday race card

6.30pm: Dubai Millennium Stakes Group Three US$200,000 (Turf) 2,000m
7.05pm: Handicap $135,000 (T) 1,600m​​​​​​​
7.40pm: UAE Oaks Group Three $250,000 (Dirt) 1,900m​​​​​​​
8.15pm: Zabeel Mile Group Two $250,000 (T) 1,600m​​​​​​​
8.50pm: Meydan Sprint Group Two $250,000 (T) 1,000m​​​​​​​
9.25pm: Handicap $135,000 (D) 1,400m
10pm: Handicap $135,000 (T) 1,600m

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books 

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
Everton%20Fixtures
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Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

Company profile

Company name: Suraasa

Started: 2018

Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker

Based: India, UAE and the UK

Industry: EdTech

Initial investment: More than $200,000 in seed funding

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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

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Gulf Under 19s final

Dubai College A 50-12 Dubai College B

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

The Facility’s Versatility

Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket

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