• 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


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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.

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Where to buy art books in the UAE

There are a number of speciality art bookshops in the UAE.

In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show. 

In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.

In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.

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A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Naga
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EMeshal%20Al%20Jaser%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%C2%A0%3C%2Fstrong%3EAdwa%20Bader%2C%20Yazeed%20Almajyul%2C%20Khalid%20Bin%20Shaddad%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
The biog

Name: Greg Heinricks

From: Alberta, western Canada

Record fish: 56kg sailfish

Member of: International Game Fish Association

Company: Arabian Divers and Sportfishing Charters

If you go

The flights

The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings

The stay

Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.

 

ABU DHABI ORDER OF PLAY

Starting at 10am:

Daria Kasatkina v Qiang Wang

Veronika Kudermetova v Annet Kontaveit (10)

Maria Sakkari (9) v Anastasia Potapova

Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

Du Plessis plans his retirement

South Africa captain Faf du Plessis said on Friday the Twenty20 World Cup in Australia in two years' time will be his last.

Du Plessis, 34, who has led his country in two World T20 campaigns, in 2014 and 2016, is keen to play a third but will then step aside.

"The T20 World Cup in 2020 is something I'm really looking forward to. I think right now that will probably be the last tournament for me," he said in Brisbane ahead of a one-off T20 against Australia on Saturday. 

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
Our family matters legal consultant

Name: Hassan Mohsen Elhais

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