• CHELSEA RATINGS: Edouard Mendy, 5 - Nothing the keeper could do about Gundogan’s accurate opener but could perhaps have forced the issue more against Raheem Sterling as the England man picked his spot before firing against the post, allowing de Bruyne to tap home the rebound. AP
    CHELSEA RATINGS: Edouard Mendy, 5 - Nothing the keeper could do about Gundogan’s accurate opener but could perhaps have forced the issue more against Raheem Sterling as the England man picked his spot before firing against the post, allowing de Bruyne to tap home the rebound. AP
  • Cesar Azpilicueta, 4 - A really poor day as the Spaniard was regularly beaten to the punch by a combination of Phil Foden and Kevin de Bruyne, while his poor positional play was exposed. Getty
    Cesar Azpilicueta, 4 - A really poor day as the Spaniard was regularly beaten to the punch by a combination of Phil Foden and Kevin de Bruyne, while his poor positional play was exposed. Getty
  • Kurt Zouma, 5 - Another Chelsea defender who couldn’t live with the verve of City’s front three and it was a harsh reality check for a defender who has grown into his role at Stamford Bridge. AFP
    Kurt Zouma, 5 - Another Chelsea defender who couldn’t live with the verve of City’s front three and it was a harsh reality check for a defender who has grown into his role at Stamford Bridge. AFP
  • Thiago Silva, 4 - The Brazilian has been superb since signing from Paris St Germain, but this was easily his worst display in a Chelsea shirt. The centre back failed to deny the space required by Gundogan to squeeze home the opener and failed to organise his defence during the visitors’ first-half blitz. AP
    Thiago Silva, 4 - The Brazilian has been superb since signing from Paris St Germain, but this was easily his worst display in a Chelsea shirt. The centre back failed to deny the space required by Gundogan to squeeze home the opener and failed to organise his defence during the visitors’ first-half blitz. AP
  • Ben Chilwell, 5 - Arguably his side’s best defender on the day and he did get forward during fleeting moments on the attack, but the former Leicester man still had his fair share of tricky moments against Raheem Sterling. PA
    Ben Chilwell, 5 - Arguably his side’s best defender on the day and he did get forward during fleeting moments on the attack, but the former Leicester man still had his fair share of tricky moments against Raheem Sterling. PA
  • Mateo Kovacic, 4 - Twice gave possession away in dangerous areas and can count himself lucky that the ruthless City forwards didn’t punish him for it. Booked for a poor tackle on Kevin de Bruyne and replaced for the final 20 minutes or so by Kai Havertz. Getty
    Mateo Kovacic, 4 - Twice gave possession away in dangerous areas and can count himself lucky that the ruthless City forwards didn’t punish him for it. Booked for a poor tackle on Kevin de Bruyne and replaced for the final 20 minutes or so by Kai Havertz. Getty
  • N’Golo Kante, 3 - A horrible day at the office that saw him regularly chasing shadows as City ran the Chelsea midfield ragged. His poor pass sparked a slick City counter that resulted in the visitors’ third and his lack of awareness could have cost his side more. Replaced by Billy Gilmour just after the hour. AP
    N’Golo Kante, 3 - A horrible day at the office that saw him regularly chasing shadows as City ran the Chelsea midfield ragged. His poor pass sparked a slick City counter that resulted in the visitors’ third and his lack of awareness could have cost his side more. Replaced by Billy Gilmour just after the hour. AP
  • Mason Mount, 6 - Found it tough to get a foothold in the game as City took control of all areas within the opening 15 minutes, but a bursting run and cross was rewarded with a good finish by substitute Callum Hudson-Odoi in the closing stages. AP
    Mason Mount, 6 - Found it tough to get a foothold in the game as City took control of all areas within the opening 15 minutes, but a bursting run and cross was rewarded with a good finish by substitute Callum Hudson-Odoi in the closing stages. AP
  • Hakim Ziyech, 4 - A game that largely passed the Moroccan by, with his only meaningful moment being an indirect free kick on the edge of the box that was charged down by the City defence. Replaced by Callum Hudson-Odoi in the 64th minute and will be lucky to start the next game. Getty
    Hakim Ziyech, 4 - A game that largely passed the Moroccan by, with his only meaningful moment being an indirect free kick on the edge of the box that was charged down by the City defence. Replaced by Callum Hudson-Odoi in the 64th minute and will be lucky to start the next game. Getty
  • Christian Pulisic, 5 - Like Ziyech, the winger failed to really get into the game, although not through any real fault of his own. He failed to pull the trigger when he worked the ball well with Timo Werner in the first half, instead choosing to hold on and wasting the chance. AP
    Christian Pulisic, 5 - Like Ziyech, the winger failed to really get into the game, although not through any real fault of his own. He failed to pull the trigger when he worked the ball well with Timo Werner in the first half, instead choosing to hold on and wasting the chance. AP
  • Timo Werner, 5 - He’s been waiting months to get his chance in a more central role, but the German still looks like a player who is low on confidence and he didn’t ever look like troubling City goalkeeper Zack Steffen. Getty
    Timo Werner, 5 - He’s been waiting months to get his chance in a more central role, but the German still looks like a player who is low on confidence and he didn’t ever look like troubling City goalkeeper Zack Steffen. Getty
  • SUBS: Callum Hudson-Odoi (Ziyech, 64’), 6 - Busted a gut to get on the end of a low Mason Mount cross to slot home for 3-1. AFP
    SUBS: Callum Hudson-Odoi (Ziyech, 64’), 6 - Busted a gut to get on the end of a low Mason Mount cross to slot home for 3-1. AFP
  • Billy Gilmour (Kante, 64’), 5 - The game was long gone by the time the young Scot was introduced. Getty
    Billy Gilmour (Kante, 64’), 5 - The game was long gone by the time the young Scot was introduced. Getty
  • Kai Havertz (Kovacic, 77’) N/R - Never looked like inspiring a late comeback. AP
    Kai Havertz (Kovacic, 77’) N/R - Never looked like inspiring a late comeback. AP
  • MANCHESTER CITY RATINGS: Zack Steffen, 6 - A bizarre moment saw the Premier League debutant pick up a Rodri backpass early on, but that was the only incident of note in a quiet afternoon between the sticks. AP
    MANCHESTER CITY RATINGS: Zack Steffen, 6 - A bizarre moment saw the Premier League debutant pick up a Rodri backpass early on, but that was the only incident of note in a quiet afternoon between the sticks. AP
  • Joao Cancelo, 7 - Could have faced a tough time against the combination of Christian Pulisic and Ben Chilwell on the Chelsea left, but the Portugal international was excellent and didn’t give the pair a sniff. PA
    Joao Cancelo, 7 - Could have faced a tough time against the combination of Christian Pulisic and Ben Chilwell on the Chelsea left, but the Portugal international was excellent and didn’t give the pair a sniff. PA
  • John Stones, 7 - The former Everton man is clearly enjoying his City renaissance and didn’t put a foot wrong against opponents who struggled for creative spark in the final third. Getty
    John Stones, 7 - The former Everton man is clearly enjoying his City renaissance and didn’t put a foot wrong against opponents who struggled for creative spark in the final third. Getty
  • Ruben Dias, 7 - Had to be alert against a couple of Chelsea set pieces in the first half but it was an otherwise leisurely afternoon for the big-money signing from Benfica. AP
    Ruben Dias, 7 - Had to be alert against a couple of Chelsea set pieces in the first half but it was an otherwise leisurely afternoon for the big-money signing from Benfica. AP
  • Oleksandr Zinchenko, 7 - With City maintaining their width via Phil Foden and Raheem Sterling didn’t see a great deal of the Ukrainian going forward, but he had an easy time of it against Hakim Ziyech. Getty
    Oleksandr Zinchenko, 7 - With City maintaining their width via Phil Foden and Raheem Sterling didn’t see a great deal of the Ukrainian going forward, but he had an easy time of it against Hakim Ziyech. Getty
  • Rodri, 8 - An excellent afternoon’s work in which he quickly strangled any life out of a Chelsea midfield. The City No 16 stroked the ball across the pitch with ease and kept a lid on any glimmer of a Chelsea fightback. EPA
    Rodri, 8 - An excellent afternoon’s work in which he quickly strangled any life out of a Chelsea midfield. The City No 16 stroked the ball across the pitch with ease and kept a lid on any glimmer of a Chelsea fightback. EPA
  • Bernardo Silva, 7 - Had moments where he could have got his name on the scoresheet, only for some last-ditch Chelsea defending to prevent a more significant impact. Booked for a poor challenge on Pulisic late on. Getty
    Bernardo Silva, 7 - Had moments where he could have got his name on the scoresheet, only for some last-ditch Chelsea defending to prevent a more significant impact. Booked for a poor challenge on Pulisic late on. Getty
  • Ilkay Gundogan, 8 - A fabulous turn and finish opened the scoring whilst making Thiago Silva look like an amateur and the German was the best player on the pitch in the first half. AFP
    Ilkay Gundogan, 8 - A fabulous turn and finish opened the scoring whilst making Thiago Silva look like an amateur and the German was the best player on the pitch in the first half. AFP
  • Phil Foden, 8 - The youngster has been starved of minutes recently but he took his goal brilliantly as he glided the ball home with a first-time effort, and on another day he could have had a couple more to his name. Brought off for the final few minutes and replaced by Riyad Mahrez. EPA
    Phil Foden, 8 - The youngster has been starved of minutes recently but he took his goal brilliantly as he glided the ball home with a first-time effort, and on another day he could have had a couple more to his name. Brought off for the final few minutes and replaced by Riyad Mahrez. EPA
  • Raheem Sterling, 7 - Unfortunate not to score when he rounded Mendy and hit the post with a curling effort despite plenty of attention from Chelsea defenders, but the loose ball fell to de Bruyne, who tapped home. Getty
    Raheem Sterling, 7 - Unfortunate not to score when he rounded Mendy and hit the post with a curling effort despite plenty of attention from Chelsea defenders, but the loose ball fell to de Bruyne, who tapped home. Getty
  • Kevin de Bruyne, 8 - Playing in a less familiar role as the central focal point of a front three, the Belgian was the beneficiary of some good fortune when Sterling’s effort cannoned off the post, allowing for an easy tap-in, and his movement caused the home back four a whole host of problems. AP
    Kevin de Bruyne, 8 - Playing in a less familiar role as the central focal point of a front three, the Belgian was the beneficiary of some good fortune when Sterling’s effort cannoned off the post, allowing for an easy tap-in, and his movement caused the home back four a whole host of problems. AP
  • SUBS: Fernandinho (Gundogan, 75’), N/R – Slotted into midfield to help comfortably see the game out. AP
    SUBS: Fernandinho (Gundogan, 75’), N/R – Slotted into midfield to help comfortably see the game out. AP
  • Sergio Aguero (de Bruyne, 86’), N/R – Too late for him to add to his impressive ten goals against Chelsea. AP
    Sergio Aguero (de Bruyne, 86’), N/R – Too late for him to add to his impressive ten goals against Chelsea. AP
  • Riyad Mahrez (Foden, 86’), N/R – Unable to get into the game. AP
    Riyad Mahrez (Foden, 86’), N/R – Unable to get into the game. AP

N'Golo Kante 3, Hakim Ziyech 4; Kevin de Bruyne 8, Phil Foden 8: Chelsea v Manchester City player ratings


  • English
  • Arabic

Frank Lampard admits Chelsea can expect more "pain" if he is allowed to complete his Stamford Bridge rebuilding work.

Blues boss Lampard admitted to feeling the "heat" after Sunday's 3-1 Premier League loss to Manchester City at Stamford Bridge.

Ilkay Gundogan, Phil Foden and Kevin De Bruyne fired City into a 3-0 lead in just 35 minutes, with Callum Hudson-Odoi bagging a late consolation for the hosts.

"I was real after we beat Leeds (3-1 on December 5) saying that we're not title contenders, and I'm real now saying it takes time," Lampard said.

"Any build or rebuild takes pain; pain behind the scenes and pain on the pitch occasionally.

"This is a difficult period and I understand the reasons why. Today the first half showed me the reasons why and we have to keep fighting and I'm the first one who has to keep fighting.

"I'll always feel heat: I felt heat when we were on our good run, because I know that round the corner can be a negative.

"Maybe (N'Golo) Kante you can take out, but when you look around the team, there's a lot of youth, a lot of new players that are trying to come in and settle."

Chelsea have now suffered four defeats in their last six league matches - but Lampard refused to talk for his bosses over his long-term future.

"I'm not going to speak for people above me or the board, it's not for me to do that," he said. "It is what it is on those terms, I can only speak about it as I see it, as a manager and a club.

"When we had 16 games unbeaten I still saw those flaws in our game. When we've lost four games I still see those flaws now.

"And I can't think about what people say beyond, because I can't be distracted.

"I'm relaxed about peaks and troughs of form. I expected periods of difficulties this year, and I've spoken about that a lot already.

"I said it when we beat Leeds and people were championing us as title contenders.

"Whether it puts pressure on me or not, it doesn't matter. A month ago everyone was asking me whether I was going to sign a new contract, and now they will be saying different things.

"But over a busy period we've lost four games of football, so the pressure remains constant and you know it's there."

He continued: "My job is to keep working, my job is to lift the players who felt that in the first half.

"We're fighting to try to match those levels and I know it takes us time."

Inside%20Out%202
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EKelsey%20Mann%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%C2%A0Amy%20Poehler%2C%20Maya%20Hawke%2C%20Ayo%20Edebiri%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4.5%2F5%3C%2Fp%3E%0A
AGL AWARDS

Golden Ball - best Emirati player: Khalfan Mubarak (Al Jazira)
Golden Ball - best foreign player: Igor Coronado (Sharjah)
Golden Glove - best goalkeeper: Adel Al Hosani (Sharjah)
Best Coach - the leader: Abdulaziz Al Anbari (Sharjah)
Fans' Player of the Year: Driss Fetouhi (Dibba)
Golden Boy - best young player: Ali Saleh (Al Wasl)
Best Fans of the Year: Sharjah
Goal of the Year: Michael Ortega (Baniyas)

Scoreline

Al Wasl 1 (Caio Canedo 90 1')

Al Ain 2 (Ismail Ahmed 3', Marcus Berg 50')

Red cards: Ismail Ahmed (Al Ain) 77'

Match info

Costa Rica 0

Serbia 1
Kolarov (56')

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

What is tokenisation?

Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets. 

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EQureos%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2021%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E33%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ESoftware%20and%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%243%20million%0D%3Cbr%3E%3C%2Fp%3E%0A
India cancels school-leaving examinations
The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Honeymoonish
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Elie%20El%20Samaan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENour%20Al%20Ghandour%2C%20Mahmoud%20Boushahri%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

Top 10 most polluted cities
  1. Bhiwadi, India
  2. Ghaziabad, India
  3. Hotan, China
  4. Delhi, India
  5. Jaunpur, India
  6. Faisalabad, Pakistan
  7. Noida, India
  8. Bahawalpur, Pakistan
  9. Peshawar, Pakistan
  10. Bagpat, India
Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

ABU DHABI ORDER OF PLAY

Starting at 10am:

Daria Kasatkina v Qiang Wang

Veronika Kudermetova v Annet Kontaveit (10)

Maria Sakkari (9) v Anastasia Potapova

Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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)

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Klopp at the Kop

Matches 68; Wins 35; Draws 19; Losses 14; Goals For 133; Goals Against 82

  • Eighth place in Premier League in 2015/16
  • Runners-up in Europa League in 2016
  • Runners-up in League Cup in 2016
  • Fourth place in Premier League in 2016/17
'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

The specs

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

Price: From Dh1 million

On sale: Q3 or Q4 2022 

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   

Shubh Mangal Saavdhan
Directed by: RS Prasanna
Starring: Ayushmann Khurrana, Bhumi Pednekar

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

While you're here
ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
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 President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

THE BIO

Favourite book: ‘Purpose Driven Life’ by Rick Warren

Favourite travel destination: Switzerland

Hobbies: Travelling and following motivational speeches and speakers

Favourite place in UAE: Dubai Museum

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Aldar Properties Abu Dhabi T10

*November 15 to November 24

*Venue: Zayed Cricket Stadium, Abu Dhabi

*Tickets: Start at Dh10, from ttensports.com

*TV: Ten Sports

*Streaming: Jio Live

*2017 winners: Kerala Kings

*2018 winners: Northern Warriors

Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

While you're here
Despacito's dominance in numbers

Released: 2017

Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon

Views: 5.3 billion on YouTube

Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification

Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.

Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards

Trolls World Tour

Directed by: Walt Dohrn, David Smith

Starring: Anna Kendrick, Justin Timberlake

Rating: 4 stars

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5