Manchester United can go top of the Premier League if they can beat Burnley at Turf Moor. AFP
Manchester United can go top of the Premier League if they can beat Burnley at Turf Moor. AFP
Manchester United can go top of the Premier League if they can beat Burnley at Turf Moor. AFP
Manchester United can go top of the Premier League if they can beat Burnley at Turf Moor. AFP

Ole Gunnar Solskjaer focused on Champions League qualification ahead of topping table


Richard Jolly
  • English
  • Arabic

Ole Gunnar Solskjaer shrugged off the prospect of topping the Premier League table for the first time in his reign as he insisted his priority is to re-establish Manchester United as regulars in the Champions League.

Victory at Burnley on Tuesday would take United to the division’s summit and would seem proof of progress under Solskjaer, who inherited a side 19 points behind Liverpool in 2018.

United have not mounted a proper title challenge since the Norwegian’s mentor Sir Alex Ferguson retired in 2013 and have failed to finish in the top four in four of the past seven seasons.

They have not been top since August 2018 and even then it was a technicality as they beat Leicester City in the opening game of the Premier League season.

But if going three points clear of Liverpool after 17 matches would seem to cap a change in their fortunes, Solskjaer said: “Nobody remembers who's top on January 12th but we're progressing. The league table doesn't really matter now. When you get to March and April, that's when the league is going to be decided.

“We're better off this season than we were at this stage last season. We've played better football, won more games. We're improving. Since Sir Alex left, we've been second, third, fourth, fifth, sixth and seventh so it's up to us to establish ourselves among the top four. We've only been there three times since Sir Alex left.”

  • Striker Edinson Cavani of Manchester United prepares for the FA Cup tie against Watford. Getty
    Striker Edinson Cavani of Manchester United prepares for the FA Cup tie against Watford. Getty
  • Manager Ole Gunnar Solskjaer oversees the training session. Getty
    Manager Ole Gunnar Solskjaer oversees the training session. Getty
  • Jesse Lingard, Timothy Fosu-Mensah and Daniel James train with Manchester United. Getty
    Jesse Lingard, Timothy Fosu-Mensah and Daniel James train with Manchester United. Getty
  • Juan Mata in action during training. Getty
    Juan Mata in action during training. Getty
  • Eric Bailly, Alex Telles, Teden Mengi, Brandon Williams, Nemanja Matic and Edinson Cavani compete during training. Getty
    Eric Bailly, Alex Telles, Teden Mengi, Brandon Williams, Nemanja Matic and Edinson Cavani compete during training. Getty
  • Juan Mata, Nemanja Matic and Fred. Getty
    Juan Mata, Nemanja Matic and Fred. Getty
  • Alex Telles, Fred, Juan Mata, Edinson Cavani at training. Getty
    Alex Telles, Fred, Juan Mata, Edinson Cavani at training. Getty
  • Mason Greenwood during the Manchester United training session. Getty
    Mason Greenwood during the Manchester United training session. Getty

Solskjaer won the Premier League six times in 12 years as a United forward but believes the division has changed since then with the rise of more challengers. He expects the most competitive title race for years.

He explained: "It's a different ball game to when I was a player. We were disappointed if we didn't win the league. But now so many teams consider themselves candidates. There will be ups and downs and less consistency in performances and as a fan it's more interesting, compared to last season when just one team ran away [with it]."

United will give Paul Pogba and Eric Bailly fitness tests before Solskjaer picks his team for Turf Moor. Defenders Luke Shaw and Victor Lindelof are likely to return after missing Saturday's FA Cup win over Watford. United will also be able to welcome back Edinson Cavani, who served a three-match ban for an Instagram post.

“Edinson has trained well when he's been banned,” Solskjaer said. “He's had a couple days off. He is ready to go. He gives us a different option. I'm glad to have him back, that's why we brought him in. He's contributed so far. He'll be really important for us until the end of the season."

_____________________________________

Manchester United v Watford ratings

  • MANCHESTER UNITED RATINGS: Dean Henderson, 6 - United’s domestic cup keeper this season and though he didn’t have a lot of shots to make, was kept busy by the Championship side who started slowly but caused attacking threats. Another clean sheet. Reuters
    MANCHESTER UNITED RATINGS: Dean Henderson, 6 - United’s domestic cup keeper this season and though he didn’t have a lot of shots to make, was kept busy by the Championship side who started slowly but caused attacking threats. Another clean sheet. Reuters
  • Brandon Williams, 6 - Faded from view this season and faces an uncertain United future. Needed to focus for 90 minutes as United defended a slender lead night against the side who are sixth in the Championship. Action Images
    Brandon Williams, 6 - Faded from view this season and faces an uncertain United future. Needed to focus for 90 minutes as United defended a slender lead night against the side who are sixth in the Championship. Action Images
  • Eric Bailly, 7 - Headed an out swinging corner wide after 19 minute when he was in space. Taken off just before half time with a neck injury. A shame. Reuters
    Eric Bailly, 7 - Headed an out swinging corner wide after 19 minute when he was in space. Taken off just before half time with a neck injury. A shame. Reuters
  • Axel Tuanzebe, 7 - Strong as Watford improved after a limp start. Needs to be getting more minutes so another 90 minutes will help. Kept occupied until the last as United failed to capitalise on early lead. Booked. EPA
    Axel Tuanzebe, 7 - Strong as Watford improved after a limp start. Needs to be getting more minutes so another 90 minutes will help. Kept occupied until the last as United failed to capitalise on early lead. Booked. EPA
  • Alex Telles, 6 - Superb corner in for McTominay’s goal. Blocked the increasing Watford attacks towards the end of the first half and lively in attack. Challenged by the pace of Ismaila Sarr and Watford’s horizontal passes. Busy night. Booked. AFP
    Alex Telles, 6 - Superb corner in for McTominay’s goal. Blocked the increasing Watford attacks towards the end of the first half and lively in attack. Challenged by the pace of Ismaila Sarr and Watford’s horizontal passes. Busy night. Booked. AFP
  • Scott McTominay, 7 - Fourth United youth graduate to captain United under Solskjaer. Bouncing header gave United the dream start after five minutes that saw United into the fourth round. He’s six foot three, he should be scoring headers. AP
    Scott McTominay, 7 - Fourth United youth graduate to captain United under Solskjaer. Bouncing header gave United the dream start after five minutes that saw United into the fourth round. He’s six foot three, he should be scoring headers. AP
  • Donny van de Beek, 6 - Needed a start and minutes. Lovely flick to set up Mata after 45 in the best football of a disjointed first half. Tidy player who is stable in possession in the centre, but he didn’t sign to play against Championship sides in the FA Cup. EPA
    Donny van de Beek, 6 - Needed a start and minutes. Lovely flick to set up Mata after 45 in the best football of a disjointed first half. Tidy player who is stable in possession in the centre, but he didn’t sign to play against Championship sides in the FA Cup. EPA
  • Daniel James, 6 - Played wide left and started well, but was twice caught out leading to Watford attacks. Got into right positions and had the pace to take advantage, but room for improvement with decision making. Timid shot at start of the second. AFP
    Daniel James, 6 - Played wide left and started well, but was twice caught out leading to Watford attacks. Got into right positions and had the pace to take advantage, but room for improvement with decision making. Timid shot at start of the second. AFP
  • Mason Greenwood, 5 - Disappointing in the first half where he was barely involved. Came off after 68 minutes. Needs to find his mojo and form again. EPA
    Mason Greenwood, 5 - Disappointing in the first half where he was barely involved. Came off after 68 minutes. Needs to find his mojo and form again. EPA
  • Jesse Lingard, 6 - Nice style and start to the game on a rare appearance. Needs to be playing football more regularly. That’s not going to be at United, so it would serve all parties best if business can be done. AFP
    Jesse Lingard, 6 - Nice style and start to the game on a rare appearance. Needs to be playing football more regularly. That’s not going to be at United, so it would serve all parties best if business can be done. AFP
  • Juan Mata, 6 - Drifted into pockets of space and was set up to make it 2-0 just before the break. Really should have scored and put the ball over Bachman. AFP
    Juan Mata, 6 - Drifted into pockets of space and was set up to make it 2-0 just before the break. Really should have scored and put the ball over Bachman. AFP
  • SUBS: Harry Maguire, 6 - On for Bailly after 45 minutes. Experience and presence settled United’s defence. AFP
    SUBS: Harry Maguire, 6 - On for Bailly after 45 minutes. Experience and presence settled United’s defence. AFP
  • Anthony Martial, 6 - On for Greenwood after 68 minutes. Lively. Blocked a 93rd minute free kick as Watford threatened until the last against a substandard United. PA
    Anthony Martial, 6 - On for Greenwood after 68 minutes. Lively. Blocked a 93rd minute free kick as Watford threatened until the last against a substandard United. PA
  • Marcus Rashford, 6 - On for James after 68 minutes. Pace and skill improved United and he had a decent solo effort before a tame shot on goal. Took on too many players in another attack. Wants to play in as many games as possible and score 30 goals this season. PA
    Marcus Rashford, 6 - On for James after 68 minutes. Pace and skill improved United and he had a decent solo effort before a tame shot on goal. Took on too many players in another attack. Wants to play in as many games as possible and score 30 goals this season. PA
  • Nemanja Matic, N/A - On for Lingard after 80 minutes to see the game out. EPA
    Nemanja Matic, N/A - On for Lingard after 80 minutes to see the game out. EPA
  • WATFORD RATINGS: Daniel Bachman, 7 – Forced into an early save as he denied Daniel James with two strong hands, but he couldn’t keep out Scott McTominay from the resulting corner. He was excellent beyond that though and made some smart stops to keep the deficit to just one. AFP
    WATFORD RATINGS: Daniel Bachman, 7 – Forced into an early save as he denied Daniel James with two strong hands, but he couldn’t keep out Scott McTominay from the resulting corner. He was excellent beyond that though and made some smart stops to keep the deficit to just one. AFP
  • Marc Navarro, 6 – He probably sensed a long night ahead when James decided to get on his bike in the first couple of minutes, but he settled into the game as it went on and managed to provide a couple of crosses from the right. Reuters
    Marc Navarro, 6 – He probably sensed a long night ahead when James decided to get on his bike in the first couple of minutes, but he settled into the game as it went on and managed to provide a couple of crosses from the right. Reuters
  • Francisco Sierralta, 6 - The Italian did well to marshal Mason Greenwood out of play on the Watford right and - despite giving the England youngster a frustrated shove - he produced a largely robust display at the back. AFP
    Francisco Sierralta, 6 - The Italian did well to marshal Mason Greenwood out of play on the Watford right and - despite giving the England youngster a frustrated shove - he produced a largely robust display at the back. AFP
  • William Troost-Ekong, 6 - Despite United’s unrelenting first-half pressure, the Nigeria international produced a steady performance and did well to get his body across the path of the charging James which allowed Francisco Sierralta to clear the danger. EPA
    William Troost-Ekong, 6 - Despite United’s unrelenting first-half pressure, the Nigeria international produced a steady performance and did well to get his body across the path of the charging James which allowed Francisco Sierralta to clear the danger. EPA
  • Adam Masina, 7 - Almost conjured an unlikely equaliser when he squeezed his effort under the outrushing Dean Henderson, who was bailed out by Tuanzebe, and he was good value at the other end too with an important block to thwart Juan Mata. EPA
    Adam Masina, 7 - Almost conjured an unlikely equaliser when he squeezed his effort under the outrushing Dean Henderson, who was bailed out by Tuanzebe, and he was good value at the other end too with an important block to thwart Juan Mata. EPA
  • Ismaila Sarr, 7 - Showed his frightening pace for the first time just past the 10-minute mark but his endeavour was matched by Axel Tuanzebe, before another burst saw the winger’s scooped cross drop just beyond the back-post. AP
    Ismaila Sarr, 7 - Showed his frightening pace for the first time just past the 10-minute mark but his endeavour was matched by Axel Tuanzebe, before another burst saw the winger’s scooped cross drop just beyond the back-post. AP
  • Nathaniel Chalobah, 6 – One of the more established players in the Watford XI, the skipper drilled a decent effort wide of goal after collecting a loose ball and won his side a corner via a deflection with another effort from distance, but he limped off late on. Getty
    Nathaniel Chalobah, 6 – One of the more established players in the Watford XI, the skipper drilled a decent effort wide of goal after collecting a loose ball and won his side a corner via a deflection with another effort from distance, but he limped off late on. Getty
  • Will Hughes, 6 - Struggled to impose himself in the middle in the first-half as United dominated, but he asked questions with his deliveries into the box and almost assisted the leveller when his seemingly under-hit free-kick was nearly converted by Adam Masina. EPA
    Will Hughes, 6 - Struggled to impose himself in the middle in the first-half as United dominated, but he asked questions with his deliveries into the box and almost assisted the leveller when his seemingly under-hit free-kick was nearly converted by Adam Masina. EPA
  • Philip Zinckernagel, 5 - A tough evening for the Danish debutant, who couldn’t produce the required accuracy as his cross from the left evaded a sea of white shirts in the United box and was replaced for the final 15 minutes. Getty
    Philip Zinckernagel, 5 - A tough evening for the Danish debutant, who couldn’t produce the required accuracy as his cross from the left evaded a sea of white shirts in the United box and was replaced for the final 15 minutes. Getty
  • Joao Pedro, 6 – The Brazilian produced a leap as graceful as you’ll see without getting remotely near the ball as McTominay put United ahead, but he was much closer to connecting at the other end with the latter on hand again to cut out Ismaila Sarr’s cross. Reuters
    Joao Pedro, 6 – The Brazilian produced a leap as graceful as you’ll see without getting remotely near the ball as McTominay put United ahead, but he was much closer to connecting at the other end with the latter on hand again to cut out Ismaila Sarr’s cross. Reuters
  • Andre Gray, 5 - A big opportunity for the striker in Troy Deeney’s absence, but he was feeding off scraps for most of the tie, although he tried his best to make a nuisance of himself and was involved in a lovely one-two exchange with Sarr. AFP
    Andre Gray, 5 - A big opportunity for the striker in Troy Deeney’s absence, but he was feeding off scraps for most of the tie, although he tried his best to make a nuisance of himself and was involved in a lovely one-two exchange with Sarr. AFP
  • SUBS: DF Jeremy Ngakia, 6 - A first FA Cup appearance for the former West ham United man who replaced Adam Masina in the 58th minute, although he gave the ball away with his first touch. EPA
    SUBS: DF Jeremy Ngakia, 6 - A first FA Cup appearance for the former West ham United man who replaced Adam Masina in the 58th minute, although he gave the ball away with his first touch. EPA
  • Ken Sema, 6 - The Sweden international replaced Sarr in a double-change and immediately looked lively as he charged after Harry Maguire, but his next involvement saw his set piece drift straight out of play. EPA
    Ken Sema, 6 - The Sweden international replaced Sarr in a double-change and immediately looked lively as he charged after Harry Maguire, but his next involvement saw his set piece drift straight out of play. EPA
  • Ben Wilmot, N/R - Brought on for William Troost-Ekong for the final 15 minutes or so. He never really looked like getting anywhere near the flying Marcus Rashford who effortlessly breezed past the defender. Reuters
    Ben Wilmot, N/R - Brought on for William Troost-Ekong for the final 15 minutes or so. He never really looked like getting anywhere near the flying Marcus Rashford who effortlessly breezed past the defender. Reuters
  • Joseph Hungbo, N/R - Replaced Philip Zinckernagel on the left. The 20-year-old former Aldershot didn’t see much of the ball, although his deflected effort wasn’t too far from sneaking in at the back post. Reuters
    Joseph Hungbo, N/R - Replaced Philip Zinckernagel on the left. The 20-year-old former Aldershot didn’t see much of the ball, although his deflected effort wasn’t too far from sneaking in at the back post. Reuters
  • Daniel Phillips, N/R - Brought on for the closing stages following a hamstring injury to Nathaniel Chalobah, which will have Hornets’ boss Xisco Munoz sweating ahead of his side’s clash with Huddersfield Town next weekend. Getty
    Daniel Phillips, N/R - Brought on for the closing stages following a hamstring injury to Nathaniel Chalobah, which will have Hornets’ boss Xisco Munoz sweating ahead of his side’s clash with Huddersfield Town next weekend. Getty

_____________________________________

The Uruguayan’s predatory streak could be useful against a Burnley side who have only conceded twice in five league games. “It's hard to score against them, they don't concede many chances,” said Solskjaer.

While United are bringing in the Ivorian winger Amad Diallo, whose move from Atalanta was arranged in October, Solskjaer said it is less likely they will buy in the winter transfer window.

“The signings we made in the summer strengthened the squad really well,” he added. “Good signings, good players. January is more difficult but if something comes up, that's different. Good teams don't want to lose their players so unlikely on the 'in' side. There might be a few players going out, which is good for the good of their careers."

Phil Jones, Marcos Rojo and Timothy Fosu-Mensah are potential departures. Jones did not make United’s Premier League squad for the first part of the season while he and Rojo were omitted from the Champions League 25-man group. Fosu-Mensah is likely to join Bayer Leverkusen.

Yemen's Bahais and the charges they often face

The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.

The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran. 

Today, some 2,000 Baha'is reside in Yemen, according to Insaf. 

"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said. 

Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer. 

The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy. 

 

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

Results

ATP Dubai Championships on Monday (x indicates seed):

First round
Roger Federer (SUI x2) bt Philipp Kohlschreiber (GER) 6-4, 3-6, 6-1
Fernando Verdasco (ESP) bt Thomas Fabbiano (ITA) 3-6, 6-3, 6-2
Marton Fucsovics (HUN) bt Damir Dzumhur (BIH) 6-1, 7-6 (7/5)
Nikoloz Basilashvili (GEO) bt Karen Khachanov (RUS x4) 6-4, 6-1
Jan-Lennard Struff (GER) bt Milos Raonic (CAN x7) 6-4, 5-7, 6-4

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

THE SPECS

Engine: 6.75-litre twin-turbocharged V12 petrol engine 

Power: 420kW

Torque: 780Nm

Transmission: 8-speed automatic

Price: From Dh1,350,000

On sale: Available for preorder now

MATCH INFO

Fixture: Ukraine v Portugal, Monday, 10.45pm (UAE)

TV: BeIN Sports

'Munich: The Edge of War'

Director: Christian Schwochow

Starring: George MacKay, Jannis Niewohner, Jeremy Irons

Rating: 3/5

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The specs

Engine: 6.2-litre V8

Transmission: ten-speed

Power: 420bhp

Torque: 624Nm

Price: Dh325,125

On sale: Now

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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