Arsenal's Pierre-Emerick Aubameyang is currently on international duty with Gabon preparing for an important Africa Cup of Nations qualifier in Gambia. Reuters
Arsenal's Pierre-Emerick Aubameyang is currently on international duty with Gabon preparing for an important Africa Cup of Nations qualifier in Gambia. Reuters
Arsenal's Pierre-Emerick Aubameyang is currently on international duty with Gabon preparing for an important Africa Cup of Nations qualifier in Gambia. Reuters
Arsenal's Pierre-Emerick Aubameyang is currently on international duty with Gabon preparing for an important Africa Cup of Nations qualifier in Gambia. Reuters

'It's as if we were back in the 1990s' – Pierre-Emerick Aubameyang and Gabon teammates forced to sleep on airport floor


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Pierre-Emerick Aubameyang and his Gabon teammates were forced to spend the night sleeping on the airport floor ahead of their vital Africa Cup of Nations qualifier against Gambia.

The Arsenal striker used social media to highlight their plight after arriving at Banjul airport on Sunday, ahead of Monday’s Group D clash in the Gambian capital.

The Gabon delegation were told they were not allowed to leave the airport because of an administrative problem and were forced to sleep on the floor before being allowed to leave in the morning after government intervention.

No reason was given for not allowing the team to exit the airport and head to their hotel after arrival. Gabon’s federation posted pictures of the incident of its Facebook page but without any comment.

"Nice job CAF, it's as if we were back in the 1990s," Aubameyang posted on Twitter in a reference to previous foibles blamed on the Confederation of African Football.

"This will not demotivate us but people need to know and CAF need to take responsibility. [It is] 2020 and we want Africa to grow but this is not how we will get there," the Arsenal striker added later.

Gabon are top of the group standings, three points ahead of Gambia, who are seeking to reach the Nations Cup finals for the first time. The top two teams in the group – which also includes Angola and the Democratic Republic of Congo – advance to the finals in Cameroon in early 2022.

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

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

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The Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

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Starring: Joaquin Phoenix

Rating: Five out of five stars

Results:

Women:

1. Rhiannan Iffland (AUS) 322.95 points
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3. Ellie Smart (USA) 277.70

Men:

1. Gary Hunt (GBR) 431.55
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