• Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
  • Diogo Jota in training. Getty
    Diogo Jota in training. Getty
  • Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty
    Liverpool star Mohamed Salah during a training session after testing negative for Covid-19 ahead of the Champions League Group D stage match against Atalanta. Getty

Mohamed Salah raring to go for Liverpool after being cleared of coronavirus - in pictures


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Mohamed Salah is poised for his Liverpool comeback in the Champions League after being cleared of coronavirus.

Salah flew back from Egypt last week, where he returned two positive Covid-19 tests, and was ruled out of Sunday's win over Leicester but has since tested negative and is available for Liverpool’s clash with Atalanta on Wednesday night.

Salah looked in top form as he joined the Liverpool squad preparing to face the Italian club, who the Reds beat 5-0 away earlier in November.

“Mo trained with the team and looked really good,” said manager Jurgen Klopp.

“The test was negative - all the tests were negative - so, if nothing changed since yesterday, he is available. Now we have to see what we do with that because he was quarantined until three days ago.”

Klopp does not yet know how soon the likes of Jordan Henderson (thigh), Thiago Alcantara (knee) and Xherdan Shaqiri (muscle) will be back.

"All the rest – no news. We will see. I don't want to speak too much about it because I have no idea who Atalanta can bring – so why should we give any information?" he added.

Liverpool won their opening three matches in Group D, including the win over Atalanta, but Klopp said he will not take the Italian side lightly.

"They're a threat even without a point to prove. We were exceptional [in Italy]. We did everything right. It all came together. We know that game has nothing to do with tomorrow," Klopp added.

"They're a top team with a special way to play. I expect problems in this game."

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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

SPECS

Engine: Two-litre four-cylinder turbo
Power: 235hp
Torque: 350Nm
Transmission: Nine-speed automatic
Price: From Dh167,500 ($45,000)
On sale: Now

UAE rugby in numbers

5 - Year sponsorship deal between Hesco and Jebel Ali Dragons

700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams

Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams

Dh1.8m - Dubai Hurricanes' overall budget for next season

Dh2.8m - Dubai Exiles’ overall budget for next season

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

UAE currency: the story behind the money in your pockets
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)

The lowdown

Rating: 4/5

pakistan Test squad

Azhar Ali (capt), Shan Masood, Abid Ali, Imam-ul-Haq, Asad Shafiq, Babar Azam, Fawad Alam, Haris Sohail, Imran Khan, Kashif Bhatti, Mohammad Rizwan (wk), Naseem Shah, Shaheen Shah Afridi, Mohammad Abbas, Yasir Shah, Usman Shinwari

'Project Power'

Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback

Director: ​Henry Joost and Ariel Schulman

Rating: 3.5/5

FINAL SCORES

Fujairah 130 for 8 in 20 overs

(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)

Sharjah 131 for 8 in 19.3 overs

(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)

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MATCH INFO

Karnataka Tuskers 110-5 (10 ovs)

Tharanga 48, Shafiq 34, Rampaul 2-16

Delhi Bulls 91-8 (10 ovs)

Mathews 31, Rimmington 3-28

Karnataka Tuskers win by 19 runs

The specs

Engine: 4.0-litre V8

Power: 503hp at 6,000rpm

Torque: 685Nm at 2,000rpm

Transmission: 8-speed auto

Price: from Dh850,000

On sale: now