Arsenal manager Mikel Arteta during the Premier League win over West Brom. Reuters
Arsenal manager Mikel Arteta during the Premier League win over West Brom. Reuters
Arsenal manager Mikel Arteta during the Premier League win over West Brom. Reuters
Arsenal manager Mikel Arteta during the Premier League win over West Brom. Reuters

Mikel Arteta expects 'changes' at Arsenal this summer after disappointing season


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Mikel Arteta has said he expects there to be plenty of changes at Arsenal this summer as the Premier League club looks to bounce back from a disappointing season.

Arsenal were knocked out of the Europa League last week and are ninth in the Premier League ahead of their clash at third-placed Chelsea on Wednesday, facing the prospect of no European football for the first time in 25 years.

The Gunners have fared no better in the domestic cups, with a fourth round exit in the FA Cup, to Southampton, and a 4-1 thrashing at the hands of Manchester City in the League Cup quarter-finals.

Arteta said that the club will also have to resolve the futures of several of their current players.

"There are so many things to do because we already have a lot of players on loan and a lot of players with contracts still that we need to sort," Arteta told reporters.

"It'll depend what happens with a lot of those players and what we're able to recruit to improve the team, that's going to determine where we are.

"We've been sitting down the whole year ... been in constant communication and things will change, some things will stick to the plan we already had and some other things will come out. But we sit down very regularly to talk about those things."

Arteta said he hoped they will not have to pay off contracts in the close season to trim their squad. Arsenal endured expensive terminations of contracts for players who were left out of squad lists this season, including Greek defender Sokratis Papastathopoulos and Mesut Ozil.

They also mutually terminated the contract of defender Shkodran Mustafi.

"I don't know where the summer will take us. I think every situation will be different and hopefully we're not in that position anymore," Arteta said.

Amid a predominantly bleak season, a number of Arsenal's young players have shone. Bukayo Saka has emerged as one of the most exciting talents in the Premier League, while Emile Smith Rowe has seized his chance in the first team with a string of impressive performances. Meanwhile, the likes of Gabriel Martinelli, Eddie Nketiah, and Reiss Nelson have shown promise, and Arteta believes Arsenal have a bright future as long as he can find the right balance in the squad.

"There's great potential with them ... They're ready to take responsibility in important moments," he said. "They have the level to do it, the hunger to do it and the right senior players around them to help as well. It's about how we click, how we're consistent."

______________

Arsenal v West Brom player ratings

  • ARSENAL PLAYER RATINGS: Bernd Leno: 6 – The Arsenal keeper had a solid game, making routine saves and displaying bravery with the ball at his feet when playing out from the back, even when West Brom pressed him. PA
    ARSENAL PLAYER RATINGS: Bernd Leno: 6 – The Arsenal keeper had a solid game, making routine saves and displaying bravery with the ball at his feet when playing out from the back, even when West Brom pressed him. PA
  • Calum Chambers: 7 – The right-back was in fine form, assisting Pepe’s strike in the first half. He always looked a bright spark when receiving the ball, then running into space down the flank. EPA
    Calum Chambers: 7 – The right-back was in fine form, assisting Pepe’s strike in the first half. He always looked a bright spark when receiving the ball, then running into space down the flank. EPA
  • Rob Holding: 6 – The Arsenal captain was a strong aerial presence at the back, clearing up any of the longer balls put forward by the away side. He also kept Diagne quiet before he was subbed off early in the second half. EPA
    Rob Holding: 6 – The Arsenal captain was a strong aerial presence at the back, clearing up any of the longer balls put forward by the away side. He also kept Diagne quiet before he was subbed off early in the second half. EPA
  • Gabriel: 6 – In for Pablo Mari, Gabriel could and should have closed Pereira down quicker rather than backing off and allowing him to shoot for his goal. Reuters
    Gabriel: 6 – In for Pablo Mari, Gabriel could and should have closed Pereira down quicker rather than backing off and allowing him to shoot for his goal. Reuters
  • Bukayo Saka: 9 – Starting at left-back, Saka was the home side’s driving force in the first half. He grabbed an assist in the 29th minute, crossing to Smith Rowe. Caused issues down his flank and West Brom couldn’t deal with the youngster who should have had more than one assist to his name. Reuters
    Bukayo Saka: 9 – Starting at left-back, Saka was the home side’s driving force in the first half. He grabbed an assist in the 29th minute, crossing to Smith Rowe. Caused issues down his flank and West Brom couldn’t deal with the youngster who should have had more than one assist to his name. Reuters
  • Mohamed Elneny: 5 – The 28-year-old screened the midfield and his backline well during most of the game but should have closed Pereira better to deny him space. Played some neat passes that helped Arsenal play from the back. AP
    Mohamed Elneny: 5 – The 28-year-old screened the midfield and his backline well during most of the game but should have closed Pereira better to deny him space. Played some neat passes that helped Arsenal play from the back. AP
  • Dani Ceballos: 6 – The midfielder struggled in the opening moments, often looking backwards or sideways with the ball. Once his side took the lead, he looked more inspired and began to pull the strings with some cute passing. AP
    Dani Ceballos: 6 – The midfielder struggled in the opening moments, often looking backwards or sideways with the ball. Once his side took the lead, he looked more inspired and began to pull the strings with some cute passing. AP
  • Nicolas Pepe: 7 – The winger scored a goal-of-the-season contender in the first half, cutting in and shooting from the right. He continued to cause issues thereafter, picking up the ball and running at the Albion defence who struggled to contain him. AP
    Nicolas Pepe: 7 – The winger scored a goal-of-the-season contender in the first half, cutting in and shooting from the right. He continued to cause issues thereafter, picking up the ball and running at the Albion defence who struggled to contain him. AP
  • Emile Smith Rowe: 7 – The 20-year-old grabbed his first Premier League goal for Arsenal, making clever movements to evade his marker and slot home from Saka’s cross. He looked a bright spark for the Gunners before being subbed in the second half. Reuters
    Emile Smith Rowe: 7 – The 20-year-old grabbed his first Premier League goal for Arsenal, making clever movements to evade his marker and slot home from Saka’s cross. He looked a bright spark for the Gunners before being subbed in the second half. Reuters
  • Willian: 7 – The Brazilian showed glimpses of quality for his side, occasionally taking up good positions and playing passes that created some space for his teammates. Scored his first goal for Arsenal in the league from a free kick just outside the box. PA
    Willian: 7 – The Brazilian showed glimpses of quality for his side, occasionally taking up good positions and playing passes that created some space for his teammates. Scored his first goal for Arsenal in the league from a free kick just outside the box. PA
  • SocGabriel Martinelli: 5 – The Braziliani started up front rather than his usual wide berth. He struggled to provide a presence and make the right movement in the box. Reuters
    SocGabriel Martinelli: 5 – The Braziliani started up front rather than his usual wide berth. He struggled to provide a presence and make the right movement in the box. Reuters
  • SUBS: Alexandre Lacazette (for Martinelli 60’): 5 – The striker had one big chance to score and put the game out of sight. He was unable to stretch enough to convert it after some clever movement and had few other chances to add to his tally. EPA
    SUBS: Alexandre Lacazette (for Martinelli 60’): 5 – The striker had one big chance to score and put the game out of sight. He was unable to stretch enough to convert it after some clever movement and had few other chances to add to his tally. EPA
  • Kieran Tierney (For Smith Rowe 63’): 6 – After his recent injury troubles, Tierney put in a safe performance off the bench. The left-back didn’t try to do too much, showing some quality on the ball (no match photo available). Reuters
    Kieran Tierney (For Smith Rowe 63’): 6 – After his recent injury troubles, Tierney put in a safe performance off the bench. The left-back didn’t try to do too much, showing some quality on the ball (no match photo available). Reuters
  • Thomas Partey (For Ceballos 76’): 6 – The midfielder came on to try and shore up the game after West Brom got back into the game. Covered the midfield well in the late moments of the game. AFP
    Thomas Partey (For Ceballos 76’): 6 – The midfielder came on to try and shore up the game after West Brom got back into the game. Covered the midfield well in the late moments of the game. AFP
  • WEST BROM PLAYER RATINGS: Sam Johnstone: 6 – The England international was powerless to stop all three goals, getting fingertips to Pepe’s wonder strike but unable to do much more. Made some routine stops from range during the game. AP
    WEST BROM PLAYER RATINGS: Sam Johnstone: 6 – The England international was powerless to stop all three goals, getting fingertips to Pepe’s wonder strike but unable to do much more. Made some routine stops from range during the game. AP
  • Conor Townsend: 7 – A bright spark for the visitors. He put in a decent defensive performance down his flank, though he could have denied Pepe the time to shift the ball to his left for the second goal. Looked otherwise assured in a tough game up against Pepe and Chambers. AP
    Conor Townsend: 7 – A bright spark for the visitors. He put in a decent defensive performance down his flank, though he could have denied Pepe the time to shift the ball to his left for the second goal. Looked otherwise assured in a tough game up against Pepe and Chambers. AP
  • Kyle Bartley: 5 – The 29-year-old had a difficult evening, much like his defensive partners. He often had to deal with runs across him and got caught once or twice. Gave away a clumsy foul that resulted in the free kick for the Willian goal. Reuters
    Kyle Bartley: 5 – The 29-year-old had a difficult evening, much like his defensive partners. He often had to deal with runs across him and got caught once or twice. Gave away a clumsy foul that resulted in the free kick for the Willian goal. Reuters
  • Semi Ajayi: 6 – The defender looked a threat aerially in both boxes, offering danger offensively and sweeping up well defensively. He often had to secure the near post area when Arsenal continually attacked down their right. EPA
    Semi Ajayi: 6 – The defender looked a threat aerially in both boxes, offering danger offensively and sweeping up well defensively. He often had to secure the near post area when Arsenal continually attacked down their right. EPA
  • Darnell Furlong: 5 – Had a tough evening attThe Emirates, having to deal with the bright Saka and Willian overloading his flank without much help from his teammates. Made one excellent challenge to deny Saka in the box but had an otherwise difficult game. AP
    Darnell Furlong: 5 – Had a tough evening attThe Emirates, having to deal with the bright Saka and Willian overloading his flank without much help from his teammates. Made one excellent challenge to deny Saka in the box but had an otherwise difficult game. AP
  • West BroCallum Robinson: 5 – The 26-year-old played on the same side as Furlong but offered little in the way of help for the fullback and often left him in two-on-one situations. Robinson was unable to add much going forward for the Baggies. AP
    West BroCallum Robinson: 5 – The 26-year-old played on the same side as Furlong but offered little in the way of help for the fullback and often left him in two-on-one situations. Robinson was unable to add much going forward for the Baggies. AP
  • Conor Gallagher: 7 – The midfielder put in a good performance for his side, running and pressing throughout and occasionally making himself a nuisance for Arsenal. EPA
    Conor Gallagher: 7 – The midfielder put in a good performance for his side, running and pressing throughout and occasionally making himself a nuisance for Arsenal. EPA
  • Okay Yokuslu: 6 – The Turkey international added some fight and showed glimpses of quality during the game. He screened well centrally and denied much of the Arsenal threat in the middle third. AP
    Okay Yokuslu: 6 – The Turkey international added some fight and showed glimpses of quality during the game. He screened well centrally and denied much of the Arsenal threat in the middle third. AP
  • Matt Phillips: 5 – Started centrally and didn’t get much of a chance to provide West Brom with quality going forward. Started well in his defensive duties but as the game went on, he allowed more and more space centrally for the opposition to drive into. Getty Images
    Matt Phillips: 5 – Started centrally and didn’t get much of a chance to provide West Brom with quality going forward. Started well in his defensive duties but as the game went on, he allowed more and more space centrally for the opposition to drive into. Getty Images
  • Matheus Pereira: 9 – The playmaker was Albion’s main threat going forward, looking dangerous when receiving the ball, and he fired a few shots inches wide before the break. Scored a fantastic solo goal in the second half, running from halfway and finishing from the edge of the box. AP
    Matheus Pereira: 9 – The playmaker was Albion’s main threat going forward, looking dangerous when receiving the ball, and he fired a few shots inches wide before the break. Scored a fantastic solo goal in the second half, running from halfway and finishing from the edge of the box. AP
  • Mbaye Diagne: 4 – Diagne had little to do during the game, not getting the service he would have wanted before being subbed off early in the second half. PA
    Mbaye Diagne: 4 – Diagne had little to do during the game, not getting the service he would have wanted before being subbed off early in the second half. PA
  • SUBS: Hal Robson-Kanu (For Diagne 56’): 6 – Came on to change the dynamic of the game early in the second half. He offered runs in behind, one of which gave Pereira the space to run into for the goal. Reuters
    SUBS: Hal Robson-Kanu (For Diagne 56’): 6 – Came on to change the dynamic of the game early in the second half. He offered runs in behind, one of which gave Pereira the space to run into for the goal. Reuters
  • Grady Diangana (For Robinson 68’): 6 – The 23-year-old was brought on to offer a spark for his side. He picked up the ball on a few occasions but was unable to create much with it (no match photo available). PA
    Grady Diangana (For Robinson 68’): 6 – The 23-year-old was brought on to offer a spark for his side. He picked up the ball on a few occasions but was unable to create much with it (no match photo available). PA
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

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

Non-oil%20trade
%3Cp%3ENon-oil%20trade%20between%20the%20UAE%20and%20Japan%20grew%20by%2034%20per%20cent%20over%20the%20past%20two%20years%2C%20according%20to%20data%20from%20the%20Federal%20Competitiveness%20and%20Statistics%20Centre.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIn%2010%20years%2C%20it%20has%20reached%20a%20total%20of%20Dh524.4%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3ECars%20topped%20the%20list%20of%20the%20top%20five%20commodities%20re-exported%20to%20Japan%20in%202022%2C%20with%20a%20value%20of%20Dh1.3%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3EJewellery%20and%20ornaments%20amounted%20to%20Dh150%20million%20while%20precious%20metal%20scraps%20amounted%20to%20Dh105%20million.%C2%A0%3C%2Fp%3E%0A%3Cp%3ERaw%20aluminium%20was%20ranked%20first%20among%20the%20top%20five%20commodities%20exported%20to%20Japan.%C2%A0%3C%2Fp%3E%0A%3Cp%3ETop%20of%20the%20list%20of%20commodities%20imported%20from%20Japan%20in%202022%20was%20cars%2C%20with%20a%20value%20of%20Dh20.08%20billion.%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

HUNGARIAN GRAND PRIX RESULT

1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India  1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps