• rsenal Head Coach Mikel Arteta applauds the training session at London Colney. Getty
    rsenal Head Coach Mikel Arteta applauds the training session at London Colney. Getty
  • A masked Sead Kolasinac of Arsenal during a training session at London Colney. Getty
    A masked Sead Kolasinac of Arsenal during a training session at London Colney. Getty
  • A masked Cedric of Arsenal during a training session at London Colney. Getty
    A masked Cedric of Arsenal during a training session at London Colney. Getty
  • Hector Belerin and Eddie Nketiah lead the charge during Arsenal training. Getty
    Hector Belerin and Eddie Nketiah lead the charge during Arsenal training. Getty
  • David Luiz and Pierre-Emerick Aubameyang enjoy the training session. Getty
    David Luiz and Pierre-Emerick Aubameyang enjoy the training session. Getty
  • Mesut Ozil is one step ahead in Arsenal training. Getty
    Mesut Ozil is one step ahead in Arsenal training. Getty

Mikel Arteta returns to Manchester City with Arsenal amid a much-changed football world


Ian Hawkey
  • English
  • Arabic

As Mikel Arteta first prepared for his 11th match as a Premier League manager, he made a point of thanking a mentor and friend for helping him reach this elevated stage.

It was early March, and Arteta spoke warmly of the close friendship he maintains with Pep Guardiola, whom Arteta served as deputy through a period of unprecedented success at Manchester City.

They had kept in touch after Arteta’s departure in December to take the senior job at Arsenal, Arteta said. They would talk about “life”, as well as tactics and strategy. After mid-March, they talked only about life.

Arteta tested positive for coronavirus that month. Guardiola's mother then passed away from the effects of the disease.

Sport had little relevance then, and the Premier League, in which Arteta’s Arsenal had originally been due to play at Guardiola’s City on March 11, has since been confined to the background for 98 days because of the pandemic.

When it makes its sober, silent return on Wednesday night, a highlight will be to see Arteta in full health. He appreciates he was one of the lucky ones, a young 38-year-old who came through the virus without grave symptoms.

Arsenal’s players have learned more about Arteta during the closedown, through long conversations via small screens, as was necessary during the periods of isolation, and found him a strong communicator, perhaps a little warmer than they had anticipated, ambitious and diligent.

In career terms, there can be no haste to judge him. Arteta took charge of his first match as a manager only on December 26. He will end this season, assuming the Premier League’s ‘biosecure’ arrangements pass off successfully, with 20 league fixtures on his managerial CV.

That’s just over half a campaign. His predecessor as permanent manager, Unai Emery, lasted 51 league games. The man who guided Arsenal before that, Arsene Wenger, settled in for 22 years.

This is not a club that wants to fall into trigger-happy habits, and the fact that three different men have been in charge - Freddie Ljungberg acted as caretaker in between Emery’s departure and Arteta’s appointment - makes this a peculiar season.

__________________

Richard Jolly: Losing Aubameyang would be hammer blow to Arsenal's top-four plans

  • Arsenal's Pierre-Emerick Aubameyang celebrates after scoring against Everton at the Emirates Stadium on February 23, taking his Premier League tally for the season to 17. EPA
    Arsenal's Pierre-Emerick Aubameyang celebrates after scoring against Everton at the Emirates Stadium on February 23, taking his Premier League tally for the season to 17. EPA
  • Pierre-Emerick Aubameyang scores Arsenal's third goal past Jordan Pickford of Everton. Getty Images
    Pierre-Emerick Aubameyang scores Arsenal's third goal past Jordan Pickford of Everton. Getty Images
  • Pierre-Emerick Aubameyang applauds fans after the match. Reuters
    Pierre-Emerick Aubameyang applauds fans after the match. Reuters
  • Arsenal's Pierre-Emerick Aubameyang celebrates with Eddie Nketiah after the match. Reuters
    Arsenal's Pierre-Emerick Aubameyang celebrates with Eddie Nketiah after the match. Reuters
  • Arsenal's Mesut Oezil during the match against Everton. EPA
    Arsenal's Mesut Oezil during the match against Everton. EPA
  • Arsenal manager Mikel Arteta congratulates Granit Xhaka, left, and Shkodran Mustafi. AP
    Arsenal manager Mikel Arteta congratulates Granit Xhaka, left, and Shkodran Mustafi. AP
  • Pierre-Emerick Aubameyang scores against Everton. EPA
    Pierre-Emerick Aubameyang scores against Everton. EPA

__________________

It is also season three of a hard-to-conceal decline. The last time Arsenal played in the Champions League was more than two years ago; their previous failure, before 2018, to reach the opening phase of that competition had been deep in the last century.

Arteta, a former Arsenal player, studied and knew the challenges, like the recurring brittleness of the team, the financial constraints on a club whose excellent modern stadium is built for grand European nights but needed heavy borrowing to construct.

What nobody could have foreseen is that the next month of ‘home’ fixtures at the handsome Emirates will be played in front of empty seats, a condition, in the age of the pandemic, of the Premier League resuming.

It was put to Arteta, looking ahead to Wednesday night's rescheduled return to the Etihad, that the behind-closed-doors conditions might actually ease one particular neurosis for modern Arsenal: the anxiety around away trips to the so-called ‘Big Six’.

Arsenal have not won at Liverpool, City, Manchester United, Chelsea or Tottenham Hotspur in the league for more than five years.

“Some aspects you can take advantage of,” Arteta said of spectator-free arenas. “When there is no crowd and you can’t feel the energy, the push and the drive, the intensity drops a little bit.”

A month of behind-closed-doors Bundesliga football suggests home advantage is a diminished factor.

Meanwhile, a lesson from the first two months of Arteta’s stint at Arsenal - and a run of eight matches undefeated - is that the notion of away-disadvantage for Mesut Ozil is also an idea worth challenging. Arteta has picked the enigmatic German to start more away games than Emery had taken to doing.

Arteta says there can be “no excuses” in the new normality of elite football. The break in action has had some small benefits, with Lucas Torreira and Kieran Tierney closer to full match fitness than they were in March.

The new manager will be excused if Arsenal cannot make up the eight points that separate them from fourth place. He will be even be excused if any failure to reach the next Champions League means the club's most valuable asset, Pierre-Emerick Aubameyang, who has one more year on his contract, seeks to move elsewhere.

But Arteta will generate doubts from an impatient fanbase if there are not clear signs of growth, given the club’s bank of promising young players.

“We have some really talented boys and we will be forced to use some of them because of the amount of games,” he said.

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

Company%C2%A0profile
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UAE currency: the story behind the money in your pockets
Racecard

6pm: Al Maktoum Challenge Round 2 Group 1 (PA) $55,000 (Dirt) 1,900m  

6.35pm: Oud Metha Stakes Rated Conditions (TB) $60,000 (D) 1,200m  

7.10pm: Jumeirah Classic Listed (TB) $150,000 (Turf) 1,600m  

7.45pm: Firebreak Stakes Group 3 (TB) $150,000 (D) 1,600m  

8.20pm: Al Maktoum Challenge Round 2 Group 2 (TB) $350,000 (D) 1,900m  

8.55pm: Al Bastakiya Trial Conditions (TB) $60,000 (D) 1,900m  

9.30pm: Balanchine Group 2 (TB) $180,000 (T) 1,800m   

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

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

UAE currency: the story behind the money in your pockets
ESSENTIALS

The flights 
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
 

The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.

Western Region Asia Cup Qualifier

Results

UAE beat Saudi Arabia by 12 runs

Kuwait beat Iran by eight wickets

Oman beat Maldives by 10 wickets

Bahrain beat Qatar by six wickets

Semi-finals

UAE v Qatar

Bahrain v Kuwait

 

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Greatest Royal Rumble results

John Cena pinned Triple H in a singles match

Cedric Alexander retained the WWE Cruiserweight title against Kalisto

Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus

Jeff Hardy retained the United States title against Jinder Mahal

Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos

Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe

AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out

The Undertaker beats Rusev in a casket match

Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match

Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

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
Yahya Al Ghassani's bio

Date of birth: April 18, 1998

Playing position: Winger

Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Politics in the West

'Manmarziyaan' (Colour Yellow Productions, Phantom Films)
Director: Anurag Kashyap​​​​​​​
Cast: Abhishek Bachchan, Taapsee Pannu, Vicky Kaushal​​​​​​​
Rating: 3.5/5