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.
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Richard Jolly: Losing Aubameyang would be hammer blow to Arsenal's top-four plans
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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)
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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
More on Quran memorisation:
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
The%20specs
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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
'Manmarziyaan' (Colour Yellow Productions, Phantom Films)
Director: Anurag Kashyap
Cast: Abhishek Bachchan, Taapsee Pannu, Vicky Kaushal
Rating: 3.5/5
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