• ARSENAL RATINGS: Emiliano Martinez - 7: Looked really solid once again between the sticks for Arsenal. Reuters
    ARSENAL RATINGS: Emiliano Martinez - 7: Looked really solid once again between the sticks for Arsenal. Reuters
  • Shkodran Mustafi - 7: Part of an excellent Arsenal defensive display, but had his shaky moments as well. Caught in possession in own box in first half and was lucky to escape without City scoring. Relieved not to give away penalty for challenge on Sterling after break. Limped off with what looked like a serious hamstring injury near the end. Getty
    Shkodran Mustafi - 7: Part of an excellent Arsenal defensive display, but had his shaky moments as well. Caught in possession in own box in first half and was lucky to escape without City scoring. Relieved not to give away penalty for challenge on Sterling after break. Limped off with what looked like a serious hamstring injury near the end. Getty
  • David Luiz - 8: No repeat of the shambolic performance when he last faced City. Great control and pass to put Aubameyang clear in first half. Excellent block to deny Sterling in second half. Won every cross he went for. Reuters
    David Luiz - 8: No repeat of the shambolic performance when he last faced City. Great control and pass to put Aubameyang clear in first half. Excellent block to deny Sterling in second half. Won every cross he went for. Reuters
  • Kieran Tierney - 7: Vital clearance in first few minutes after Sterling had crossed into box. Lovely pass from the left flank to put Aubameyang through for his second. Reuters
    Kieran Tierney - 7: Vital clearance in first few minutes after Sterling had crossed into box. Lovely pass from the left flank to put Aubameyang through for his second. Reuters
  • Hector Bellerin - 7: Almost gifted City a goal with an awful pass into own box that went straight to Jesus in first half. But that was his only blemish in a solid performance. Reuters
    Hector Bellerin - 7: Almost gifted City a goal with an awful pass into own box that went straight to Jesus in first half. But that was his only blemish in a solid performance. Reuters
  • Granit Xhaka - 8: Brilliant performance, particularly in the first half, where he sat in front of the defence and made a number of vital interceptions. Seems to have put his early season problems firmly behind him. Getty
    Granit Xhaka - 8: Brilliant performance, particularly in the first half, where he sat in front of the defence and made a number of vital interceptions. Seems to have put his early season problems firmly behind him. Getty
  • Dani Ceballos - 7: Great effort from the Spaniard to help keep the likes of Silva and De Bruyne relatively quiet. Reuters
    Dani Ceballos - 7: Great effort from the Spaniard to help keep the likes of Silva and De Bruyne relatively quiet. Reuters
  • Ainsley Maitland-Niles - 7: Played in an unfamiliar left wing-back role and the right-footer found it difficult to cross accurately from that side but showed his versatility with decent performance. Reuters
    Ainsley Maitland-Niles - 7: Played in an unfamiliar left wing-back role and the right-footer found it difficult to cross accurately from that side but showed his versatility with decent performance. Reuters
  • Nicolas Pepe - 7: Excellent cross from right to back post for Aubameyang's opening goal and played a part in second. Reuters
    Nicolas Pepe - 7: Excellent cross from right to back post for Aubameyang's opening goal and played a part in second. Reuters
  • Alexandre Lacazette - 6: Had ball in net in the first half but linesman had flagged for offside. PA
    Alexandre Lacazette - 6: Had ball in net in the first half but linesman had flagged for offside. PA
  • Pierre-Emerick Aubameyang - 8: Missed a great chance to open the scoring when he fired straight at Ederson when clean through but made no mistake a few minutes later with superb first-time finish at back post from Pepe's right-wing cross. Showed a great turn of pace and calm finish through Ederson's legs for second goal. Reuters
    Pierre-Emerick Aubameyang - 8: Missed a great chance to open the scoring when he fired straight at Ederson when clean through but made no mistake a few minutes later with superb first-time finish at back post from Pepe's right-wing cross. Showed a great turn of pace and calm finish through Ederson's legs for second goal. Reuters
  • SUBS: Joe Willock - (On for Pepe 72') 6: Slotted straight in without any problems. AP
    SUBS: Joe Willock - (On for Pepe 72') 6: Slotted straight in without any problems. AP
  • Lucas Torreira - (On for Lacazette 78') NA. Reuters
    Lucas Torreira - (On for Lacazette 78') NA. Reuters
  • Rob Holding - (On for Mustafi 87') NA. AP
    Rob Holding - (On for Mustafi 87') NA. AP
  • Sead Kolasinac - (On for Ceballos 88'). NA
    Sead Kolasinac - (On for Ceballos 88'). NA
  • MANCHESTER CITY RATINGS: Ederson - 6: Rare mistake trying to play out from the back that Arsenal failed to capitalise on in first period. Good take on a low cross that was set to present Lacazette with an open goal. Left exposed for both goals. AFP
    MANCHESTER CITY RATINGS: Ederson - 6: Rare mistake trying to play out from the back that Arsenal failed to capitalise on in first period. Good take on a low cross that was set to present Lacazette with an open goal. Left exposed for both goals. AFP
  • Kyle Walker - 6: Lost Aubameyang for opening goal. Reuters
    Kyle Walker - 6: Lost Aubameyang for opening goal. Reuters
  • Benjamin Mendy - 6: Played Aubameyang onside for second goal. Reuters
    Benjamin Mendy - 6: Played Aubameyang onside for second goal. Reuters
  • Aymeric Laporte - 6: A bit shaky at times in first half when his distribution from back varied from fantastic to woeful. Curled one shot inches wide of the post in second half. Reuters
    Aymeric Laporte - 6: A bit shaky at times in first half when his distribution from back varied from fantastic to woeful. Curled one shot inches wide of the post in second half. Reuters
  • Eric Garcia - 6: A lot to ask from a teenager up against a quality Arsenal front three. Reuters
    Eric Garcia - 6: A lot to ask from a teenager up against a quality Arsenal front three. Reuters
  • Ilkay Gundogan - 5: Never got into the game and was taken off with 25 minutes to go. Reuters
    Ilkay Gundogan - 5: Never got into the game and was taken off with 25 minutes to go. Reuters
  • David Silva - 6: Found it hard to pull the strings, for once, in a crowded midfield. EPA
    David Silva - 6: Found it hard to pull the strings, for once, in a crowded midfield. EPA
  • Kevin De Bruyne - 7: Unusually quiet first half when he was closely watched by Arsenal. Lovely ball to set up chance for Sterling just after the break when he came much more into the game. Found the side-netting with 25-yard free-kick. AFP
    Kevin De Bruyne - 7: Unusually quiet first half when he was closely watched by Arsenal. Lovely ball to set up chance for Sterling just after the break when he came much more into the game. Found the side-netting with 25-yard free-kick. AFP
  • Riyad Mahrez - 6: Like the rest of City's attackers, did very little in first half. Had chance 10 minutes into second when he cut in from right right onto his left foot but Martinez saved his low shot at the near post. Getty
    Riyad Mahrez - 6: Like the rest of City's attackers, did very little in first half. Had chance 10 minutes into second when he cut in from right right onto his left foot but Martinez saved his low shot at the near post. Getty
  • Raheem Sterling - 5: Virtually anonymous in first half. Blazed over with his first attempt at start of second, then put a far easier chance wide when presented with opportunity right in front of goal a few minutes later. Felt he should have had a second-half penalty after challenge by Mustafi. EPA
    Raheem Sterling - 5: Virtually anonymous in first half. Blazed over with his first attempt at start of second, then put a far easier chance wide when presented with opportunity right in front of goal a few minutes later. Felt he should have had a second-half penalty after challenge by Mustafi. EPA
  • Gabriel Jesus - 5: Was hardly given a kick by a superb Arsenal backline. Getty
    Gabriel Jesus - 5: Was hardly given a kick by a superb Arsenal backline. Getty
  • SUBS: Phil Foden - (On for Mahrez 66') 6: Will have been disappointed not have started the game. Reuters
    SUBS: Phil Foden - (On for Mahrez 66') 6: Will have been disappointed not have started the game. Reuters
  • Rodri - (On for Gungdogan 63') 6: Made little difference. EPA
    Rodri - (On for Gungdogan 63') 6: Made little difference. EPA
  • Fernandinho - (On for Silva 87'). NA
    Fernandinho - (On for Silva 87'). NA

Pierre-Emerick Aubameyang 8, David Luiz 8; Raheem Sterling 5: Arsenal v Manchester City player ratings


  • English
  • Arabic

Pierre-Emerick Aubameyang hit a brace as Arsenal beat holders Manchester City to reach the FA Cup final.

Pep Guardiola's City were heavy favourites to win this semi-final and reach yet another final – but they squandered both possession and chances as Aubameyang struck in either half to secure a 2-0 win for the Gunners.

Arsenal will now be looking to lift the FA Cup for a 14th time when they face either Chelsea or Manchester United in the final on August 1.

Arsenal had lost their last seven games against City but who better than Guardiola's former assistant to concoct a blueprint to turn the tide?

Arsenal's last victory in this fixture was the FA Cup semi-final meeting in 2017 – but Mikel Arteta's side are now made of sterner stuff.

Arsenal defender David Luiz enjoyed a sweet moment of redemption as his superb display paved the way for victory.

Luiz was lambasted after giving away a goal before being sent off for conceding a penalty in Arsenal's 3-0 defeat at City in their first game following the coronavirus hiatus.

He said:  "It was a great result against one of the best teams in the world. We were humble, we understood the way we had to play and we took the opportunities to score.

"We have to be mature, to understand what level we are in the process."

City manager Pep Guardiola said: "We didn't play good. The only regret is not to lose the game, that can happen, but it is that we did not play the first half like we play the second. We did not play good and on a day when you had to, we did not."

NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

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

How to improve Arabic reading in early years

One 45-minute class per week in Standard Arabic is not sufficient

The goal should be for grade 1 and 2 students to become fluent readers

Subjects like technology, social studies, science can be taught in later grades

Grade 1 curricula should include oral instruction in Standard Arabic

First graders must regularly practice individual letters and combinations

Time should be slotted in class to read longer passages in early grades

Improve the appearance of textbooks

Revision of curriculum should be undertaken as per research findings

Conjugations of most common verb forms should be taught

Systematic learning of Standard Arabic grammar

Temple numbers

Expected completion: 2022

Height: 24 meters

Ground floor banquet hall: 370 square metres to accommodate about 750 people

Ground floor multipurpose hall: 92 square metres for up to 200 people

First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time

First floor terrace areas: 2,30 square metres  

Temple will be spread over 6,900 square metres

Structure includes two basements, ground and first floor 

Paris Can Wait
Dir: Eleanor Coppola
Starring: Alec Baldwin, Diane Lane, Arnaud Viard
Two stars

Signs%20of%20%20%20%20%20%20%20heat%20stroke
%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A
The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
RESULTS

6.30pm: Maiden Dh 165,000 1,600m
Winner: Superior, Connor Beasley (jockey), Ahmad bin Harmash (trainer)

7.05pm: Handicap Dh 185,000 2,000m
Winner: Tried And True, Pat Dobbs, Doug Watson

7.40pm: Maiden Dh 165,000 1,600m
Winner: Roy Orbison, Fernando Jara, Ali Rashid Al Raihe
8.15pm

Handicap Dh 190,000 1,400m
Winner: Taamol, Dane O’Neill, Ali Rashid Al Raihe
8.50pm

Handicap Dh 175,000 1,600m
Winner: Welford, Richard Mullen, Satish Seemar

9.25pm: Handicap Dh 175,000 1,200m
Winner: Lavaspin, Richard Mullen, Satish Seemar

10pm: Handicap Dh 165,000 1,600m
Winner: Untold Secret, Xavier Ziani, Sandeep Jadhav

Royal Birkdale Golf Course

Location: Southport, Merseyside, England

Established: 1889

Type: Private

Total holes: 18

The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

COMPANY PROFILE

Company name: SimpliFi

Started: August 2021

Founder: Ali Sattar

Based: UAE

Industry: Finance, technology

Investors: 4DX, Rally Cap, Raed, Global Founders, Sukna and individuals