Baku can assume its place alongside Bordeaux, Toulouse, Paris and Lille in Welsh hearts. A fabulous win should assume famous proportions as it puts Wales on the brink of another sortie into the knockout stages of the European Championships and leaves Turkey at risk of an early exit.
A team tipped as dark horses have instead been disappointments so far while Wales seem intent on rewinding the clock to Euro 2016. Gareth Bale and Aaron Ramsey, the faces of their surge then, provided the inspiration again. Ramsey scored the opener and Bale set up both goals, with Connor Roberts sealing victory in the 95th minute, Wales, who were superb, now have four points.
Each spurned chances but their afternoons were still glorious successes. Bale mustered everything but the goal as his drought in his country’s colours extended into a 13th game but he earned two assists. He won a penalty, when caught by Zeki Celik, only to sky it. He almost scored a minute later, charging down goalkeeper Ugurcan Cakir’s clearance and seeing his block fly agonisingly close. Redemption for the wayward spot kick came in injury time when his solo run led to the right-back Roberts slotting home.
Bale was a history maker, the first Wales player to assist at two major championships and Ramsey another, the first two score at two; five years ago, Ramsey tended to supply Bale but the breakthrough was a role reversal Wales could enjoy.
Named in the team of the tournament in 2016 – and Wales can still wonder what might have happened were he not suspended for the semi-final – Ramsey was altogether quieter in the opener against Switzerland. But caretaker manager Robert Page's 4-2-3-1 formation was designed with him in mind. Wales retained the same shape and personnel from Saturday but produced a much more dominant performance. Ramsey was terrific.
Few midfielders get into goalscoring positions as often and the master of late runs made it third time lucky as Wales’ resident superstars kept combining. Twice Ramsey sprang Turkey’s offside trap and twice Bale pierced their defence with passes. Yet Cakir made a fine save from the midfielder’s first shot; his second was blazed over the bar.
There were two marked differences with the Juventus man’s third opportunity: the Real Madrid winger took the aerial route, chipping a pass over Turkey’s back four, and, more importantly, Ramsey delivered the finish, angling a shot in.
Ramsey had a second-half shot saved – Roberts was the provider this time – and Bale a header repelled by Cakir while Wales prospered because of a front four with very different attributes. Daniel James lent searing pace and a willingness to run at Turkey, Kieffer Moore a huge presence.
He headed a James cross over the bar while Caglar Soyuncu was twice required to come to Turkey’s rescue, blocking from Moore and making a last-ditch challenge on Bale.
Wales' menacing attacking was allied with defiant defending – including a brilliant Ramsey challenge in his own box – which was made all the more significant while they lacked a second goal. If the thought was that Turkey had to improve after Friday's 3-0 defeat to Italy, Senol Gunes' dissatisfaction with the first-half performance was apparent in a double substitution.
Before then, Turkey’s only real threat stemmed from set-pieces but Joe Morrell was required to make two goal-line clearances in as many minutes, denying first Kaan Ayhan and then Soyuncu. From second-half corners, the veteran Burak Yilmaz volleyed over and Danny Ward made a wonderful save from Merih Demiral’s header.
Until Roberts struck, it made for a tense ending, Baku’s proximity to Turkey rendering it almost a home game for Gunes’ side. It rendered Wales’ win all the better.
RESULTS
Tottenham 1
Jan Vertonghen 13'
Norwich 1
Josip Drmic 78'
2-3 on penalties
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
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
The distance learning plan
Spring break will be from March 8 - 19
Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm
Staff will be trained in distance learning programmes from March 15 - 19
Teaching hours will be 8am to 2pm during distance learning
Pupils will return to school for normal lessons from April 5
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Notable groups (UAE time)
Jordan Spieth, Si Woo Kim, Henrik Stenson (12.47pm)
Justin Thomas, Justin Rose, Louis Oosthuizen (12.58pm)
Hideki Matsuyama, Brooks Koepka, Tommy Fleetwood (1.09pm)
Sergio Garcia, Jason Day, Zach Johnson (4.04pm)
Rickie Fowler, Paul Casey, Adam Scott (4.26pm)
Dustin Johnson, Charl Schwartzel, Rory McIlroy (5.48pm)
The team
Videographer: Jear Velasquez
Photography: Romeo Perez
Fashion director: Sarah Maisey
Make-up: Gulum Erzincan at Art Factory
Models: Meti and Clinton at MMG
Video assistant: Zanong Maget
Social media: Fatima Al Mahmoud
Read more about the coronavirus
Results:
5pm: Handicap (PA) | Dh80,000 | 1,600 metres
Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)
5.30pm: Maiden (PA) | Dh80,000 | 1,600m
Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel
6pm: Handicap (PA) | Dh80,000 | 1,600m
Winner: Mukaram, Pat Cosgrave, Eric Lemartinel
6.30pm: Handicap (PA) | Dh80,000 | 2,200m
Winner: MH Tawag, Richard Mullen, Elise Jeanne
7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m
Winner: RB Inferno, Fabrice Veron, Ismail Mohammed
7.30pm: Handicap (TB) | Dh100,000 | 1,600m
Winner: Juthoor, Jim Crowley, Erwan Charpy
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AIR
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EBen%20Affleck%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EMatt%20Damon%2C%20Jason%20Bateman%2C%20Ben%20Affleck%2C%20Viola%20Davis%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Abu Dhabi Grand Slam Jiu-Jitsu World Tour Calendar 2018/19
July 29: OTA Gymnasium in Tokyo, Japan
Sep 22-23: LA Convention Centre in Los Angeles, US
Nov 16-18: Carioca Arena Centre in Rio de Janeiro, Brazil
Feb 7-9: Mubadala Arena in Abu Dhabi, UAE
Mar 9-10: Copper Box Arena in London, UK
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
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