• ARSENAL RATINGS: Runar Alex Runarsson 5 – Looked nervous with the ball at his feet in the opening half hour, and gifted City a second goal when he failed to handle Riyad Mahrez’s free-kick. On another occasion, he came out of his box when he had no chance of getting the ball. He did, however, make a magnificent point-blank save from Jesus before half-time. Reuters
    ARSENAL RATINGS: Runar Alex Runarsson 5 – Looked nervous with the ball at his feet in the opening half hour, and gifted City a second goal when he failed to handle Riyad Mahrez’s free-kick. On another occasion, he came out of his box when he had no chance of getting the ball. He did, however, make a magnificent point-blank save from Jesus before half-time. Reuters
  • Shkodran Mustafi 5 – Was caught out when Jesus got in front of him to head City in front. He gave away too many free-kicks and was walking a tightrope after getting booked early on. Reuters
    Shkodran Mustafi 5 – Was caught out when Jesus got in front of him to head City in front. He gave away too many free-kicks and was walking a tightrope after getting booked early on. Reuters
  • Gabriel Magalhaes 6 – Was the more dependable of Arsenal’s defenders but was guilty of giving Phil Foden too much space when the City midfielder scored Arsenal’s third goal. His general frustration saw him grow increasingly rash in the tackle. Reuters
    Gabriel Magalhaes 6 – Was the more dependable of Arsenal’s defenders but was guilty of giving Phil Foden too much space when the City midfielder scored Arsenal’s third goal. His general frustration saw him grow increasingly rash in the tackle. Reuters
  • Sead Kolasinac 5 – Looked off the pace at the back and though he managed to get forward on the overlap, he seemed unwilling to get balls into the box. AFP
    Sead Kolasinac 5 – Looked off the pace at the back and though he managed to get forward on the overlap, he seemed unwilling to get balls into the box. AFP
  • Cedric Soares 5 – Was mostly a passenger, as he contributed very little at either end. Played on the right behind Joe Willock and the duo was outclassed. PA
    Cedric Soares 5 – Was mostly a passenger, as he contributed very little at either end. Played on the right behind Joe Willock and the duo was outclassed. PA
  • Mohamed Elneny 5 – Saw plenty of the ball but was often guilty of playing it backwards when a forward pass would have been more appropriate. Was also clumsy in the tackle. Getty
    Mohamed Elneny 5 – Saw plenty of the ball but was often guilty of playing it backwards when a forward pass would have been more appropriate. Was also clumsy in the tackle. Getty
  • Dani Ceballos 5 – A disappointing night for the loanee. His distribution was poor, particularly when in attacking areas, and he often dwelled on the ball too long. Getty
    Dani Ceballos 5 – A disappointing night for the loanee. His distribution was poor, particularly when in attacking areas, and he often dwelled on the ball too long. Getty
  • Alex Maitland-Niles 6 – Looked dangerous when making runs into the City half, but didn’t always get the support from those around him. Getty
    Alex Maitland-Niles 6 – Looked dangerous when making runs into the City half, but didn’t always get the support from those around him. Getty
  • Joe Willock 6 – Started on the right and didn’t see much of the ball in the first half. His movement and running at the defence did however trouble City, but he cut a lone figure. AFP
    Joe Willock 6 – Started on the right and didn’t see much of the ball in the first half. His movement and running at the defence did however trouble City, but he cut a lone figure. AFP
  • Alexander Lacazette 6 – Levelled the scores against the run of play with an excellent finish when he got ahead of his marker to head home Martinelli’s cross. EPA
    Alexander Lacazette 6 – Levelled the scores against the run of play with an excellent finish when he got ahead of his marker to head home Martinelli’s cross. EPA
  • Gabriel Martinelli 7 – Provided some much-needed energy into the Arsenal team, first by closing down City’s defenders, and then setting up Alexander Lacazette for the equaliser. He was missed when he hobbled off. Getty
    Gabriel Martinelli 7 – Provided some much-needed energy into the Arsenal team, first by closing down City’s defenders, and then setting up Alexander Lacazette for the equaliser. He was missed when he hobbled off. Getty
  • SUBS: Pepe (Martinelli) 5 – Looked sharp when he came on but was often surrounded by City players when he had the ball. AFP
    SUBS: Pepe (Martinelli) 5 – Looked sharp when he came on but was often surrounded by City players when he had the ball. AFP
  • Emile Smith-Rowe (Elneny) 5 – Was dangerous around the City area and showed a good turn of pace and willingness to try and open their defence. PA
    Emile Smith-Rowe (Elneny) 5 – Was dangerous around the City area and showed a good turn of pace and willingness to try and open their defence. PA
  • Folarin Balogun (Lacazette) N/A – A decent little cameo which will have boosted his chances for more game time on Boxing Day. AFP
    Folarin Balogun (Lacazette) N/A – A decent little cameo which will have boosted his chances for more game time on Boxing Day. AFP
  • MANCHESTER CITY RATINGS: Zack Steffen 7 – Commanded his area well when it came to crosses, but was a bystander when Arsenal equalised. He looked nervous after that, giving away possession, though he recovered well to react and clear his lines when Martinelli was through. Made another good save towards the end. AFP
    MANCHESTER CITY RATINGS: Zack Steffen 7 – Commanded his area well when it came to crosses, but was a bystander when Arsenal equalised. He looked nervous after that, giving away possession, though he recovered well to react and clear his lines when Martinelli was through. Made another good save towards the end. AFP
  • Joao Cancelo 7 – Was one of City’s better performers. He enjoyed a lot of the ball and looked confident, made key passes, recovered well, won his aerial battles… before running out of steam in the second half. Getty
    Joao Cancelo 7 – Was one of City’s better performers. He enjoyed a lot of the ball and looked confident, made key passes, recovered well, won his aerial battles… before running out of steam in the second half. Getty
  • Ruben Dias 6 – An accomplished performance, though he could have done better when Lacazette levelled the scores. AFP
    Ruben Dias 6 – An accomplished performance, though he could have done better when Lacazette levelled the scores. AFP
  • Aymeric Laporte 6 – Looked a little wooden at times, which is not surprising given he’s finding his feet after injury, and he improved as the game went on. He netted his first goal of the season with a simple header. PA
    Aymeric Laporte 6 – Looked a little wooden at times, which is not surprising given he’s finding his feet after injury, and he improved as the game went on. He netted his first goal of the season with a simple header. PA
  • Oleksandr Zinchenko 6 – He spent much of the night hugging the touchline and delivered a peach of a cross for Jesus to head home the opening goal. Better going forward than defending: standard. AP
    Oleksandr Zinchenko 6 – He spent much of the night hugging the touchline and delivered a peach of a cross for Jesus to head home the opening goal. Better going forward than defending: standard. AP
  • Rodri 6 – Did a bit of City’s dirty work but was overshadowed by Fernandinho. He had a quiet night, but did help turned some of Arsenal attacks into City possession. AFP
    Rodri 6 – Did a bit of City’s dirty work but was overshadowed by Fernandinho. He had a quiet night, but did help turned some of Arsenal attacks into City possession. AFP
  • Fernandinho 7 – Was involved in an incident in the first half in which he caught Ceballos in the face, though it looked accidental. Overall, he dominated the midfield, winning the ball back, and providing an assist for Foden. AP
    Fernandinho 7 – Was involved in an incident in the first half in which he caught Ceballos in the face, though it looked accidental. Overall, he dominated the midfield, winning the ball back, and providing an assist for Foden. AP
  • Riyadh Mahrez 7 – Looked dangerous in and around the Arsenal box. He came close in the first half but got the goal he deserved in the second when his free-kick slipped through Runarsson’s hands. Reuters
    Riyadh Mahrez 7 – Looked dangerous in and around the Arsenal box. He came close in the first half but got the goal he deserved in the second when his free-kick slipped through Runarsson’s hands. Reuters
  • Bernardo Silva 5 – A quiet evening for the Portuguese midfielder who couldn’t influence the match, and who was booked for a clinical challenge on Dani Ceballos. Was later replaced by Torres. AP
    Bernardo Silva 5 – A quiet evening for the Portuguese midfielder who couldn’t influence the match, and who was booked for a clinical challenge on Dani Ceballos. Was later replaced by Torres. AP
  • Phil Foden 8 – Scored one and set up another during another positive performance. He broke the offside trap to score City’s third with a neat dink over the advancing Runarsson, and then set up Laporte for City’s fourth with an inch-perfect cross. PA
    Phil Foden 8 – Scored one and set up another during another positive performance. He broke the offside trap to score City’s third with a neat dink over the advancing Runarsson, and then set up Laporte for City’s fourth with an inch-perfect cross. PA
  • Gabriel Jesus 7 – Opened the scoring with a free header and then worked hard when out of possession. Missed a glorious chance with the scores level. EPA
    Gabriel Jesus 7 – Opened the scoring with a free header and then worked hard when out of possession. Missed a glorious chance with the scores level. EPA
  • SUBS: Ferran Torres (Bernardo Silva) 6 – Like the player he replaced, he didn’t make much of an impression but by then the game was already won. AFP
    SUBS: Ferran Torres (Bernardo Silva) 6 – Like the player he replaced, he didn’t make much of an impression but by then the game was already won. AFP
  • Sergio Aguero (Jesus) N/A – Some crucial minutes under the belt, though he didn’t have a huge impact. Getty
    Sergio Aguero (Jesus) N/A – Some crucial minutes under the belt, though he didn’t have a huge impact. Getty
  • Kyle Walker (Rodri) N/A – Slotted in seamlessly and was solid if not unspectacular, allowing Zinchenko to move forward into midfield. EPA
    Kyle Walker (Rodri) N/A – Slotted in seamlessly and was solid if not unspectacular, allowing Zinchenko to move forward into midfield. EPA

Mohamed Elneny 5, Alexander Lacazette 6; Phil Foden 8, Gabriel Jesus 7: Arsenal v Manchester City player ratings


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Arsenal's League Cup exit at the hands of Manchester City has left the Premier League club in dire straits ahead of a season-defining festive schedule, manager Mikel Arteta admitted.

Arsenal have lost five of their last seven Premier League games and lie in 15th place with 14 points, their worst start to a season since 1974-75.

Their problems mounted after a 4-1 League Cup defeat by holders City sent them crashing out of the competition, raising the pressure on Spaniard Arteta, who took charge of the club last December.

Arsenal face Chelsea in the Premier League on Saturday before games against Brighton and West Bromwich Albion in quick succession. They also play Newcastle in the FA Cup on January 9.

"We have to turn it around, there is no question," Arteta said. "If we don't, we are in big trouble, so this is the moment that is going to decide our season. We do have the tools to turn things around because I see how much the players try and what they are trying to do, but at the moment a lot of strange things are happening in every game and that makes things really difficult."

Assessing the individual performances, Nick Judd provides his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

UAE central contracts

Full time contracts

Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid

Part time contracts

Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma

The biog

Name: Mariam Ketait

Emirate: Dubai

Hobbies: I enjoy travelling, experiencing new things, painting, reading, flying, and the French language

Favourite quote: "Be the change you wish to see" - unknown

Favourite activity: Connecting with different cultures

Dubai World Cup prize money

Group 1 (Purebred Arabian) 2000m Dubai Kahayla Classic - $750,000
Group 2 1,600m(Dirt) Godolphin Mile - $750,000
Group 2 3,200m (Turf) Dubai Gold Cup – $750,000
Group 1 1,200m (Turf) Al Quoz Sprint – $1,000,000
Group 2 1,900m(Dirt) UAE Derby – $750,000
Group 1 1,200m (Dirt) Dubai Golden Shaheen – $1,500,000
Group 1 1,800m (Turf) Dubai Turf –  $4,000,000
Group 1 2,410m (Turf) Dubai Sheema Classic – $5,000,000
Group 1 2,000m (Dirt) Dubai World Cup– $12,000,000

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh400%2C000%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Bib%20Gourmand%20restaurants
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Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

Last 10 NBA champions

2017: Golden State bt Cleveland 4-1
2016: Cleveland bt Golden State 4-3
2015: Golden State bt Cleveland 4-2
2014: San Antonio bt Miami 4-1
2013: Miami bt San Antonio 4-3
2012: Miami bt Oklahoma City 4-1
2011: Dallas bt Miami 4-2
2010: Los Angeles Lakers bt Boston 4-3
2009: Los Angeles Lakers bt Orlando 4-1
2008: Boston bt Los Angeles Lakers 4-2

MATCH INFO

Uefa Champions League semi-final, first leg

Bayern Munich 1
Kimmich (27')

Real Madrid 2
Marcelo (43'), Asensio (56')

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
ILT20%20UAE%20stars
%3Cp%3E%3Cstrong%3ELEADING%20RUN%20SCORERS%3C%2Fstrong%3E%3Cbr%3E1%20Nicholas%20Pooran%2C%20261%3Cbr%3E%3Cstrong%3E2%20Muhammad%20Waseem%20(UAE)%2C%20248%3C%2Fstrong%3E%3Cbr%3E3%20Chris%20Lynn%2C%20244%3Cbr%3E4%20Johnson%20Charles%2C%20232%3Cbr%3E5%20Kusal%20Perera%2C%20230%3Cbr%3E%3Cbr%3E%3Cstrong%3EBEST%20BOWLING%20AVERAGE%3C%2Fstrong%3E%3Cbr%3E(minimum%2010%20overs%20bowled)%3Cbr%3E%3Cstrong%3E1%20Zuhaib%20Zubair%20(UAE)%2C%209%20wickets%20at%2012.44%3Cbr%3E2%20Mohammed%20Rohid%20(UAE)%2C%207%20at%2013.00%3C%2Fstrong%3E%3Cbr%3E3%20Fazalhaq%20Farooqi%2C%2017%20at%2013.05%3Cbr%3E4%20Waqar%20Salamkheil%2C%2010%20at%2014.08%3Cbr%3E%3Cstrong%3E5%20Aayan%20Khan%20(UAE)%2C%204%20at%2015.50%3C%2Fstrong%3E%3Cbr%3E6%20Wanindu%20Hasaranga%2C%2012%20at%2016.25%3Cbr%3E%3Cstrong%3E7%20Mohammed%20Jawadullah%20(UAE)%2C%2010%20at%2017.00%3C%2Fstrong%3E%3C%2Fp%3E%0A
MATCH INFO

Schalke 0

Werder Bremen 1 (Bittencourt 32')

Man of the match Leonardo Bittencourt (Werder Bremen)

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

ICC T20 Team of 2021

Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi

The specs

Engine: 6.2-litre V8

Transmission: seven-speed auto

Power: 420 bhp

Torque: 624Nm

Price: from Dh293,200

On sale: now

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
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%20Alchemist's%20Euphoria'
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The specs: 2019 GMC Yukon Denali

Price, base: Dh306,500
Engine: 6.2-litre V8
Transmission: 10-speed automatic
Power: 420hp @ 5,600rpm
Torque: 621Nm @ 4,100rpm​​​​​​​
​​​​​​​Fuel economy, combined: 12.9L / 100km

THE SPECS – Honda CR-V Touring AWD

Engine: 2.4-litre 4-cylinder

Power: 184hp at 6,400rpm

Torque: 244Nm at 3,900rpm

Transmission: Continuously Variable Transmission (CVT)

0-100kmh in 9.4 seconds

Top speed: 202kmh

Fuel consumption: 6.8L/100km

Price: From Dh122,900

MO
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COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Roll of honour 2019-2020

Dubai Rugby Sevens

Winners: Dubai Hurricanes

Runners up: Bahrain

 

West Asia Premiership

Winners: Bahrain

Runners up: UAE Premiership

 

UAE Premiership

Winners: Dubai Exiles

Runners up: Dubai Hurricanes

 

UAE Division One

Winners: Abu Dhabi Saracens

Runners up: Dubai Hurricanes II

 

UAE Division Two

Winners: Barrelhouse

Runners up: RAK Rugby