• LIVERPOOL RATINGS: Alisson Becker 6 - The Brazilian made a great save from Olmo at a time Leipzig could have clawed their way back into the game. Used the ball well and directed the defence capably. EPA
    LIVERPOOL RATINGS: Alisson Becker 6 - The Brazilian made a great save from Olmo at a time Leipzig could have clawed their way back into the game. Used the ball well and directed the defence capably. EPA
  • Trent Alexander-Arnold 6 - Leipzig had some joy down the full back’s flank in the first half but he was more secure defensively in the second period. He supplied plenty of crosses for the strikers but the quality was mixed. Getty
    Trent Alexander-Arnold 6 - Leipzig had some joy down the full back’s flank in the first half but he was more secure defensively in the second period. He supplied plenty of crosses for the strikers but the quality was mixed. Getty
  • Nathaniel Phillips 7 - The 23-year-old was towering in the air. He was a bit less certain when the ball was on the ground but was rarely in any serious trouble. EPA
    Nathaniel Phillips 7 - The 23-year-old was towering in the air. He was a bit less certain when the ball was on the ground but was rarely in any serious trouble. EPA
  • Ozan Kabak 7 - The Turk was quietly efficient. He tackled well and took up good positions, although the German side did not put him under severe pressure. AFP
    Ozan Kabak 7 - The Turk was quietly efficient. He tackled well and took up good positions, although the German side did not put him under severe pressure. AFP
  • Andrew Robertson 6 - The Scot was not as bold as usual but that was understandable because protecting the two-goal advantage from the first leg was the priority. He gave the ball away too much. Substituted for Tsimikas in the final minute. Getty
    Andrew Robertson 6 - The Scot was not as bold as usual but that was understandable because protecting the two-goal advantage from the first leg was the priority. He gave the ball away too much. Substituted for Tsimikas in the final minute. Getty
  • Fabinho 9 - The Brazilian was superb. His presence in the midfield allowed his colleagues much more freedom. This performance showed how much he is wasted in defence. Reuters
    Fabinho 9 - The Brazilian was superb. His presence in the midfield allowed his colleagues much more freedom. This performance showed how much he is wasted in defence. Reuters
  • Georginio Wijnaldum 7 - The Dutchman had the latitude to get upfield and was more inventive with Fabinho alongside him. His energy gave the high press extra impact. Substituted for Milner with eight minutes to go. Reuters
    Georginio Wijnaldum 7 - The Dutchman had the latitude to get upfield and was more inventive with Fabinho alongside him. His energy gave the high press extra impact. Substituted for Milner with eight minutes to go. Reuters
  • Thiago Alcantara 8 - Perhaps his best display in a Liverpool shirt. His passing was excellent, the highlight being a brilliant scissor-kick that freed Salah. The 29-year-old worked back, too, and was another beneficiary of the Fabinho effect. Replaced by Keita with 18 minutes to go. EPA
    Thiago Alcantara 8 - Perhaps his best display in a Liverpool shirt. His passing was excellent, the highlight being a brilliant scissor-kick that freed Salah. The 29-year-old worked back, too, and was another beneficiary of the Fabinho effect. Replaced by Keita with 18 minutes to go. EPA
  • Sadio Mane 7 - Despite his goal, the Senegalese has not fully emerged from his slump in form. He worked hard pressing the defence but was uncertain on the ball. Taken off in the final minute for Oxlade-Chamberlain. PA
    Sadio Mane 7 - Despite his goal, the Senegalese has not fully emerged from his slump in form. He worked hard pressing the defence but was uncertain on the ball. Taken off in the final minute for Oxlade-Chamberlain. PA
  • Mohamed Salah 7 - Should have scored when released by Thiago and he skied a chance in the box. It looked like the Egyptian was heading for a wasteful night until his clinically-taken goal. Class triumphed eventually. Reuters
    Mohamed Salah 7 - Should have scored when released by Thiago and he skied a chance in the box. It looked like the Egyptian was heading for a wasteful night until his clinically-taken goal. Class triumphed eventually. Reuters
  • Diogo Jota 6 - Tested the goalkeeper with a shot and a header and missed a simple chance on the stroke of half time. The Portuguese is getting sharper after his return from injury and he set up Salah to score before being replaced by Jota after 72 minutes. AFP
    Diogo Jota 6 - Tested the goalkeeper with a shot and a header and missed a simple chance on the stroke of half time. The Portuguese is getting sharper after his return from injury and he set up Salah to score before being replaced by Jota after 72 minutes. AFP
  • SUBS: Divock Origi 7 - Replaced Jota for the last 18 minutes and supplied a great ball for Mane to score. The Belgian’s best nights have come in this competition and this was another one of them. AP
    SUBS: Divock Origi 7 - Replaced Jota for the last 18 minutes and supplied a great ball for Mane to score. The Belgian’s best nights have come in this competition and this was another one of them. AP
  • Naby Keita 7 - Sent on when Thiago was withdrawn in the 72nd minute. He linked nicely with Origi in the build up to the second goal and enjoyed the reunion with his former club. Reuters
    Naby Keita 7 - Sent on when Thiago was withdrawn in the 72nd minute. He linked nicely with Origi in the build up to the second goal and enjoyed the reunion with his former club. Reuters
  • James Milner 5 - Given the last eight minutes when Wijnaldum was replaced and did what was asked of him. The 35-year-old took the armband and oversaw the closing minutes. AFP
    James Milner 5 - Given the last eight minutes when Wijnaldum was replaced and did what was asked of him. The 35-year-old took the armband and oversaw the closing minutes. AFP
  • Konstantinos Tsimikas 5 - Introduced for Robertson in the final minute and fired off a shot with his first touch. The Greek made the most of his short involvement. AFP
    Konstantinos Tsimikas 5 - Introduced for Robertson in the final minute and fired off a shot with his first touch. The Greek made the most of his short involvement. AFP
  • Alex Oxlade-Chamberlain 5 - Played out stoppage time after replacing Mane in the final minute. The midfielder needs more playing time to have an impact. AFP
    Alex Oxlade-Chamberlain 5 - Played out stoppage time after replacing Mane in the final minute. The midfielder needs more playing time to have an impact. AFP
  • LEIPZIG RATINGS: Peter Gulacsi 6 - The former Liverpool goalkeeper did well in the opening period, making a great save from Jota’s header. He was let down by defenders in a repeat of the first leg. Reuters
    LEIPZIG RATINGS: Peter Gulacsi 6 - The former Liverpool goalkeeper did well in the opening period, making a great save from Jota’s header. He was let down by defenders in a repeat of the first leg. Reuters
  • Nordi Mukiele 5 - The Frenchman showed his strength when competing for the ball but was less confident when passing out from the back. He did not shirk any challenges
    Nordi Mukiele 5 - The Frenchman showed his strength when competing for the ball but was less confident when passing out from the back. He did not shirk any challenges
  • Dayot Upamecano 4 - Yet again the 22-year-old failed to enhance his reputation. One error just before half time was almost catastrophic and the defending for Salah’s goal was poor. EPA
    Dayot Upamecano 4 - Yet again the 22-year-old failed to enhance his reputation. One error just before half time was almost catastrophic and the defending for Salah’s goal was poor. EPA
  • Lukas Klostermann 5 - The German has the height and power to anchor a back line but is not quick enough to deal with the likes of Salah, who escaped too often. A little clumsy on the ball. Getty
    Lukas Klostermann 5 - The German has the height and power to anchor a back line but is not quick enough to deal with the likes of Salah, who escaped too often. A little clumsy on the ball. Getty
  • Kevin Kampl 4 - Bent in a rather tame shot that Alisson handled with ease and that was the best of his attacking influence. The Slovenian’s main job was to disrupt the opposition midfield, something he was unable to achieve. Taken off at the break for Sorloth. Reuters
    Kevin Kampl 4 - Bent in a rather tame shot that Alisson handled with ease and that was the best of his attacking influence. The Slovenian’s main job was to disrupt the opposition midfield, something he was unable to achieve. Taken off at the break for Sorloth. Reuters
  • Tyler Adams 5 - The American provided lots of energy but little real output. He was deployed further up the field than usual but caused the defence few worries
    Tyler Adams 5 - The American provided lots of energy but little real output. He was deployed further up the field than usual but caused the defence few worries
  • Emil Forsberg 4 - The Swede screwed a shot wide before half-time and kept running but his team needed more than good movement. Replaced by Kluivert on the hour and Leipzig were immediately more dynamic. EPA
    Emil Forsberg 4 - The Swede screwed a shot wide before half-time and kept running but his team needed more than good movement. Replaced by Kluivert on the hour and Leipzig were immediately more dynamic. EPA
  • Marcel Sabitzer 5 - The Austrian lacked subtlety and craft. He gave the ball away too often and was unable to disrupt Liverpool’s passing lanes. PA
    Marcel Sabitzer 5 - The Austrian lacked subtlety and craft. He gave the ball away too often and was unable to disrupt Liverpool’s passing lanes. PA
  • Christopher Nkunku 6 - Saw lots of the ball in dangerous positions but his tendency to cut back on to his right foot reduced his impact. The Frenchman needed to be more precise with the final ball. Reuters
    Christopher Nkunku 6 - Saw lots of the ball in dangerous positions but his tendency to cut back on to his right foot reduced his impact. The Frenchman needed to be more precise with the final ball. Reuters
  • Dani Olmo 5 - The Spaniard had one good opportunity and then faded from the game. Withdrawn for Haidara with 18 minutes to go after a flat outing. EPA
    Dani Olmo 5 - The Spaniard had one good opportunity and then faded from the game. Withdrawn for Haidara with 18 minutes to go after a flat outing. EPA
  • Yussuf Poulsen 4 - Lasted an hour before being replaced by Hwang. During that time the Dane did a lot of pointless running. Reuters
    Yussuf Poulsen 4 - Lasted an hour before being replaced by Hwang. During that time the Dane did a lot of pointless running. Reuters
  • SUBS: Alexander Sorloth 5 - Replaced Kampl at half time and hit the bar with a headed effort. Looked threatening during his team’s short attacking flurry in the second half. AFP
    SUBS: Alexander Sorloth 5 - Replaced Kampl at half time and hit the bar with a headed effort. Looked threatening during his team’s short attacking flurry in the second half. AFP
  • Justin Kluivert 6 - Sent on for Forsberg after an hour and briefly posed a threat on the left wing. Got lost as the game ran away from Leipzig. Getty
    Justin Kluivert 6 - Sent on for Forsberg after an hour and briefly posed a threat on the left wing. Got lost as the game ran away from Leipzig. Getty
  • Hwang Hee-chan 6 - Introduced for Poulsen with 30 minutes left and the South Korean’s pace momentarily disconcerted Liverpool. He faded as the match petered out. EPA
    Hwang Hee-chan 6 - Introduced for Poulsen with 30 minutes left and the South Korean’s pace momentarily disconcerted Liverpool. He faded as the match petered out. EPA
  • Amadou Haidara 4 - Came on for Olmo in the 72nd minute. Never got into the game but by then the substitutions had completely unbalanced Leipzig
    Amadou Haidara 4 - Came on for Olmo in the 72nd minute. Never got into the game but by then the substitutions had completely unbalanced Leipzig

Liverpool v RB Leipzig player ratings: Fabinho outstanding, class from Mohamed Salah


  • English
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Liverpool eased past RB Leipzig into the Champions League quarter-finals with a 2-0 win in Budapest that coach Jurgen Klopp said helps his side put their Premier League woes to one side.

Repeating their rapid-fire double act from the first leg, Mohamed Salah and Sadio Mane again struck within four second-half minutes to give the Reds a 4-0 aggregate win and keep alive Liverpool's hopes of rescuing their miserable domestic season with European glory.

After six successive defeats at Anfield and dropping to eighth place in the Premier League, Klopp's men looked relieved to be away from home, with the second leg also played in the Hungarian capital due to Covid-19 travel restrictions.

"They were outstanding. We had to switch off the Premier League stuff to get here and to try. To give it a proper try," Klopp said. "The boys really enjoyed themselves tonight which is important."

"It is a big result for us," said Salah. "We lost a few games in the Premier League, the team is not in the best shape but we want to fight in the Champions League.

"It's been tough in the Premier League, everybody can see that. The last couple of years we were winning, we were flying. This year we had a couple of injuries so we were unlucky, we are trying to fix that but it is hard."

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

The specs: 2017 Ford F-150 Raptor

Price, base / as tested Dh220,000 / Dh320,000

Engine 3.5L V6

Transmission 10-speed automatic

Power 421hp @ 6,000rpm

Torque 678Nm @ 3,750rpm

Fuel economy, combined 14.1L / 100km

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

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

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
World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final

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Ukraine

Capital: Kiev

Population: 44.13 million

Armed conflict in Donbass

Russia-backed fighters control territory

12%20restaurants%20opening%20at%20the%20hotel%20this%20month
%3Cp%3EAriana%E2%80%99s%20Persian%20Kitchen%3Cbr%3EDinner%20by%20Heston%20Blumenthal%3Cbr%3EEstiatorio%20Milos%3Cbr%3EHouse%20of%20Desserts%3Cbr%3EJaleo%20by%20Jose%20Andres%3Cbr%3ELa%20Mar%3Cbr%3ELing%20Ling%3Cbr%3ELittle%20Venice%20Cake%20Company%3Cbr%3EMalibu%2090265%3Cbr%3ENobu%20by%20the%20Beach%3Cbr%3EResonance%20by%20Heston%20Blumenthal%3Cbr%3EThe%20Royal%20Tearoom%C2%A0%3C%2Fp%3E%0A
RESULTS

6.30pm Handicap (TB) US$65,000 (Dirt) 1,400m

Winner Golden Goal, Pat Dobbs (jockey), Doug Watson (trainer)

7.05pm Dubai Racing Club Classic Listed Handicap (TB) $88,000 (Turf) 2,410m

Winner: Walton Street, William Buick, Charlie Appleby.

7.40pm Dubai Stakes Group 3 (TB) $130,000 (D) 1,200m

Winner Switzerland, Tadhg O’Shea, Satish Seemar

8.15pm Singspiel Stakes Group 3 (TB) $163,000 (T) 1,800m

Winner Lord Giltters, Adrie de Vries, David O’Meara

8.50pm Al Maktoum Challenge Round-1 (TB) $228,000 (D) 1,600m

Winner Military Law, Antonio Fresu, Musabah Al Muhairi.

9.25pm Al Fahidi Fort Group 2 (TB) $163,000 (T) 1,400m

Winner Land Of Legends, Frankie Dettori, Saeed bin Suroor

10pm Dubai Dash Listed Handicap (TB) $88,000 (T) 1,000m

Winner Equilateral, Frankie Dettori, Charles Hills.