• Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
    Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
  • Christian Pulisic celebrates after scoring Chelsea's second goal. Reuters
    Christian Pulisic celebrates after scoring Chelsea's second goal. Reuters
  • Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
    Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
  • Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
    Christian Pulisic shoots to score Chelsea's second goal in the 3-2 win at Crtstal Palace. AFP
  • Christian Pulisic tussles with Wilfried Zaha during the Premier League game between Crystal Palace and Chelsea. EPA
    Christian Pulisic tussles with Wilfried Zaha during the Premier League game between Crystal Palace and Chelsea. EPA
  • Chelsea's Christian Pulisic shakes off a challenge from Crystal Palace's Cheikhou Kouyate. AP
    Chelsea's Christian Pulisic shakes off a challenge from Crystal Palace's Cheikhou Kouyate. AP
  • Christian Pulisic celebrates after scoring Chelsea's second goal. Reuters
    Christian Pulisic celebrates after scoring Chelsea's second goal. Reuters
  • Christian Pulisic runs with the ball between Luka Milivojevic, left, and James McCarthy. AP
    Christian Pulisic runs with the ball between Luka Milivojevic, left, and James McCarthy. AP
  • Christian Pulisic tussles with Wilfried Zaha during the Premier League game between Crystal Palace and Chelsea. AP
    Christian Pulisic tussles with Wilfried Zaha during the Premier League game between Crystal Palace and Chelsea. AP
  • Christian Pulisic runs with the ball between Luka Milivojevic, left, and James McCarthy. AP
    Christian Pulisic runs with the ball between Luka Milivojevic, left, and James McCarthy. AP

Christian Pulisic 'moves game to another level' after latest star turn for Chelsea


  • English
  • Arabic

Christian Pulisic has "moved his game on to another level", said Chelsea manager Frank Lampard, after the American winger scored in the nail-biting 3-2 win at Crystal Palace on Tuesday.

Pulisic arrived at Chelsea at the start of the season having completed a €64 million (Dh265m) from Borussia Dortmund in January 2019.

Given the price tag and his burgeoning reputation, expectations were high, particularly as Pulisic was signed as a replacement for Eden Hazard, who moved to Real Madrid after establishing himself as Chelsea's star player.

Injuries had limited Pulisic's impact this season, but the 21-year-old has still managed eight Premier League goals, including three in his last five games. The latest was a superb strike against Palace to help his side seal a valuable three points in the race for the top four.

Asked how important Pulisic is becoming to his team, Lampard told Sky Sports: "Hugely important. He has great talent, we know that. He came here at the start of the season in difficult conditions ... hadn't really had a break.

"But he started to play really well for us and now he has moved his game on to another level, not just how he is going by people but real end product.

"The top attacking players in the world score goals and score goals regularly that win games ... at the moment he is doing that so I'm delighted with him."

Pulisic's fine form has raised expectations that he can reach the same level as former talisman Hazard.

"I didn't put any limits on him so he's not surprised me," Lampard said. "I knew the talent he had and I wanted to help him when he first got here because of the physical nature of the league. I had to manage him and then unfortunately he had a bad injury.

"But the hunger that he has, the quality that he's showing, and the end product has been the most pleasing aspect. Since the restart, he's been fantastic."

Third-placed Chelsea travel to Sheffield United on Saturday. The Blues hold a five-point lead over Manchester United in fifth in the battle for the Champions League places, although the Old Trafford club can reduce that gap to two points if they beat Aston Villa on Wednesday.

Key developments

All times UTC 4

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

 

 

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

MATCH INFO

Southampton 0
Manchester City 1
(Sterling 16')

Man of the match: Kevin de Bruyne (Manchester City)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading

 

 

if you go
SERIE A FIXTURES

Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)

Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)

Monday Fiorentina v Genoa (11.45pm)