• Paris Saint-Germain's French forward Kylian Mbappe after scoring the opening goal against Monaco. AFP
    Paris Saint-Germain's French forward Kylian Mbappe after scoring the opening goal against Monaco. AFP
  • Kylian Mbappe (L) celebrates with defender Presnel Kimpembe after scoring a penalty . AFP
    Kylian Mbappe (L) celebrates with defender Presnel Kimpembe after scoring a penalty . AFP
  • Kylian Mbappe celebrates his third - but the goal is disallowed by VAR. AFP
    Kylian Mbappe celebrates his third - but the goal is disallowed by VAR. AFP
  • Kevin Volland scored twice for Monaco. AFP
    Kevin Volland scored twice for Monaco. AFP
  • Kevin Volland celebrates after scoring his second goal. AFP
    Kevin Volland celebrates after scoring his second goal. AFP
  • Monaco's Spanish midfielder Cesc Fabregas (C) celebrates with teammates after scoring from the penalty. AFP
    Monaco's Spanish midfielder Cesc Fabregas (C) celebrates with teammates after scoring from the penalty. AFP
  • Monaco coach Niko Kovac celebrates after the match with Cesc Fabregas. Reuters
    Monaco coach Niko Kovac celebrates after the match with Cesc Fabregas. Reuters
  • Neymar and Leandro Paredes are seen on the bench during the match. Reuters
    Neymar and Leandro Paredes are seen on the bench during the match. Reuters
  • Neymar after coming off the bench. EPA
    Neymar after coming off the bench. EPA
  • Paris Saint-Germain's Neymar could do nothing to change the result. AFP
    Paris Saint-Germain's Neymar could do nothing to change the result. AFP

Pressure grows on Thomas Tuchel with PSG's place in Europe in the balance


Ian Hawkey
  • English
  • Arabic

Still buoyant after their comeback at Southampton, Manchester United can land a heavy blow in the Champions League on a team alarmingly vulnerable to comebacks. Paris Saint-Germain visit Old Trafford on the back of letting a lead slip at home to Bordeaux and a two-goal advantage turn into a defeat at Monaco.

And that’s just the domestic hinterland, a chill shadow from recent results in a French league that, as PSG’s Neymar put it after Saturday’s 2-2 draw with Bordeaux, “is a competition where we are used to winning a lot of games.” Naturally, PSG having been winning enough to still be top of a Ligue 1 table where they have been champions seven times out of the last eight attempts. But in Europe their margin for error is much slimmer.

Defeat on Wednesday, coupled with a victory in Group H for RB Leipzig at bottom club Istanbul Basaksehir, would leave PSG at the uncomfortable mercy of the German and English teams on the final matchday. Even if PSG were to beat Basaksehir next week, they could only leapfrog Leipzig if United, who would have qualified already, win in East Germany.

“I’m not worried about the United game,” declared Thomas Tuchel, the PSG head coach, ahead of the expedition to Manchester. He has already given off plenty of signals of deep concern. Against Bordeaux, the two senior components of his defence were rested, with the D-day at Old Trafford in mind. Keylor Navas, the goalkeeper, should return against United, but the match-fitness of defender Marquinhos, who has been struggling with a thigh problem, remains a minor doubt.

Tuchel also articulated his specific worries about recent form. His players, he said, have fallen short in attitude, in effort and in discipline. “I usually defend my team, but I can’t do that here. We cannot play against United like we did against Bordeaux or Monaco, and we all have to take responsibility, me included.” Tuchel is well aware that his employers will be ready to hold him to that.

  • Marcus Rashford celebrates scoring the winner against Paris Saint Germain. Reuters
    Marcus Rashford celebrates scoring the winner against Paris Saint Germain. Reuters
  • Marcus Rashford celebrates the winner. Reuters
    Marcus Rashford celebrates the winner. Reuters
  • Bruno Fernandes scores from a penalty. PA
    Bruno Fernandes scores from a penalty. PA
  • Bruno Fernandes of Manchester United celebrates his goal. PA
    Bruno Fernandes of Manchester United celebrates his goal. PA
  • Bruno Fernandes (R) celebrates with teammate Alex Telles after scoring the first goal from a penalty. EPA
    Bruno Fernandes (R) celebrates with teammate Alex Telles after scoring the first goal from a penalty. EPA
  • Manchester United's Anthony Martial scores an own goal and the first for Paris St Germain. Reuters
    Manchester United's Anthony Martial scores an own goal and the first for Paris St Germain. Reuters
  • Paris St Germain players celebrate after Manchester United's Anthony Martial scored an own goal. Reuters
    Paris St Germain players celebrate after Manchester United's Anthony Martial scored an own goal. Reuters
  • Manchester United manager Ole Gunnar Solskjaer shakes hands with Victor Lindelof at the end of the match. PA
    Manchester United manager Ole Gunnar Solskjaer shakes hands with Victor Lindelof at the end of the match. PA
  • Paris Saint-Germain's Brazilian forward Neymar at the final whistle. AFP
    Paris Saint-Germain's Brazilian forward Neymar at the final whistle. AFP
  • Kylian Mbappe and Manchester United's Axel Tuanzebe battle for the ball. PA
    Kylian Mbappe and Manchester United's Axel Tuanzebe battle for the ball. PA
  • Neymar had a frustrating night. Reuters
    Neymar had a frustrating night. Reuters
  • Kylian Mbappe shakes hands with Manchester United's French forward Anthony Martial. AFP
    Kylian Mbappe shakes hands with Manchester United's French forward Anthony Martial. AFP
  • Marcus Rashford celebrates his late goal. AFP
    Marcus Rashford celebrates his late goal. AFP
We cannot play against United like we did against Bordeaux or Monaco, and we all have to take responsibility, me included

One hundred and one days ago, Tuchel, his left foot encased in a protective medical boot, was issuing instructions to the first PSG side to have reached a Champions League final. It was a breakthrough moment for a club who have invested more heavily than any other in individual superstars to establish themselves as part of Europe’s elite. The narrow defeat in the Lisbon final, 1-0 to Bayern Munich, hardly undermined predictions that the club of Neymar and Kylian Mbappe would soar higher now they had taken part in club’s football’s showpiece event.

Tuchel’s ankle is well recovered and he can again bring all his wiry energy to the technical area. Fixtures against United tend to raise his pulse. In a very short time, the duel between PSG, a club propelled by new money, and United, a traditional grandee of the European Cup, has developed into a modern classic, a nail-biter overseen by two young coaches, both 47, who came to the profession via very distinct routes. One, Tuchel, has been a manager by vocation since his 20s; the other Ole Gunnar Solskjaer draws on an association with United rooted in a long, heroic playing career.

Solskjaer the coach tends to peak against PSG. There was the dramatic turnaround in Paris in 2018/19, when United reversed a 2-0 first leg last-16 stage deficit thanks to an injury-time Marcus Rashford penalty, controversially awarded for Presnel Kimpembe’s handball. There was October’s near-repeat, 2-1 to United at the Parc des Princes, with a late Rashford winner giving Solskjaer impetus in his first group phase as a manager. Since then United have beaten Leipzig 5-0 and taken three points from six against Basaksehir.

____________________________

Southampton v Manchester United ratings

  • SOUTHAMPTON RATINGS: Alex McCarthy - 7: Charged off his line after five minutes and rounded by Greenwood but relieved to see United attacker put ball in side netting. Brilliant double save to deny Greenwood and Fernandes. Important stop from Rashford early in second half. Might be disappointed with positioning for United winner. Getty
    SOUTHAMPTON RATINGS: Alex McCarthy - 7: Charged off his line after five minutes and rounded by Greenwood but relieved to see United attacker put ball in side netting. Brilliant double save to deny Greenwood and Fernandes. Important stop from Rashford early in second half. Might be disappointed with positioning for United winner. Getty
  • Kyle Walker-Peters - 7: An important cog in the Southampton machine, the former Spurs right-back did well but looked shattered by end. PA
    Kyle Walker-Peters - 7: An important cog in the Southampton machine, the former Spurs right-back did well but looked shattered by end. PA
  • Jannik Vestergaard - 6: Seemed to completely lose his bearings while awaiting a call from McCarthy after five minutes and allowed Greenwood in on goal. Recovered and looked solid but was only defender sitting deep to play Cavani onside for his opening goal. PA
    Jannik Vestergaard - 6: Seemed to completely lose his bearings while awaiting a call from McCarthy after five minutes and allowed Greenwood in on goal. Recovered and looked solid but was only defender sitting deep to play Cavani onside for his opening goal. PA
  • Jan Bednarek - 6: Glancing header from Ward-Prowse corner in crowded penalty area to put Saints in front with their first real attempt on goal after 24 minutes. Like fellow centre-back Vestergaard, found Cavani a handful when the Uruguayan came on in second half. Reuters
    Jan Bednarek - 6: Glancing header from Ward-Prowse corner in crowded penalty area to put Saints in front with their first real attempt on goal after 24 minutes. Like fellow centre-back Vestergaard, found Cavani a handful when the Uruguayan came on in second half. Reuters
  • Ryan Bertrand - 7: Dangerous partnership with Djenepo down left but was caught in possession at start of move for United’s first goal. Vital sliding challenge prevented United counter-attacking with a numerical advantage near the end. AP
    Ryan Bertrand - 7: Dangerous partnership with Djenepo down left but was caught in possession at start of move for United’s first goal. Vital sliding challenge prevented United counter-attacking with a numerical advantage near the end. AP
  • Stuart Armstrong - 6: First touch let him down with goal at his mercy after De Gea saved from Djenepo as he fluffed opportunity to make it 3-0 in first half. Never gave United players chance to relax in possession but, like rest of his teammates, looked shattered in last 10 minutes. Getty
    Stuart Armstrong - 6: First touch let him down with goal at his mercy after De Gea saved from Djenepo as he fluffed opportunity to make it 3-0 in first half. Never gave United players chance to relax in possession but, like rest of his teammates, looked shattered in last 10 minutes. Getty
  • Oriol Romeu – 7: Lucky to escape booking for first-half challenge on Fernandes but was relentless in his pressuring of United players. Tired pass intercepted by United in the last 10 minutes gifted chance to United. EPA
    Oriol Romeu – 7: Lucky to escape booking for first-half challenge on Fernandes but was relentless in his pressuring of United players. Tired pass intercepted by United in the last 10 minutes gifted chance to United. EPA
  • James Ward-Prowse - 8: Now officially crowned as new king of the dead ball – appropriate against David Beckham’s old club. It was his whipped in corner that set up Bednarek goal, then hit trademark free-kick past despairing dive of De Gea to make it 2-0. Fabulous technique. AP
    James Ward-Prowse - 8: Now officially crowned as new king of the dead ball – appropriate against David Beckham’s old club. It was his whipped in corner that set up Bednarek goal, then hit trademark free-kick past despairing dive of De Gea to make it 2-0. Fabulous technique. AP
  • Theo Walcott - 6: Quieter game than his recent efforts. Found a bit of space in box just after break but shot comfortably saved by Henderson. Another effort straight at keeper minutes later. AFP
    Theo Walcott - 6: Quieter game than his recent efforts. Found a bit of space in box just after break but shot comfortably saved by Henderson. Another effort straight at keeper minutes later. AFP
  • Moussa Djenepo – 8: A constant danger to United producing some lovely stepovers and change of pace. Brought down on edge of box on one of his runs to hand free-kick chance to Ward-Prowse for second goal. Had low drive from edge of box well saved by De Gea. Ran out of steam in second half. AFP
    Moussa Djenepo – 8: A constant danger to United producing some lovely stepovers and change of pace. Brought down on edge of box on one of his runs to hand free-kick chance to Ward-Prowse for second goal. Had low drive from edge of box well saved by De Gea. Ran out of steam in second half. AFP
  • Che Adams - 7: Beautiful crossfield ball to set Djenepo off on attack just after half hour, left limping before break after being caught on follow through by Fred challenge. Brought high ball down brilliantly after 78 minutes but pulled shot just wide. Good performance up front. AFP
    Che Adams - 7: Beautiful crossfield ball to set Djenepo off on attack just after half hour, left limping before break after being caught on follow through by Fred challenge. Brought high ball down brilliantly after 78 minutes but pulled shot just wide. Good performance up front. AFP
  • SUBS: Shane Long (No live image) - (On for Djenepo 72') 5: Came on with United in the ascendency and no chance to make impact. Getty
    SUBS: Shane Long (No live image) - (On for Djenepo 72') 5: Came on with United in the ascendency and no chance to make impact. Getty
  • Ibrahima Diallo – (On for Armstrong 89’) N/A. Reuters
    Ibrahima Diallo – (On for Armstrong 89’) N/A. Reuters
  • Daniel N'Lundulu – (On for Walker-Peters 90+4) N/A. Reuters
    Daniel N'Lundulu – (On for Walker-Peters 90+4) N/A. Reuters
  • David de Gea - 5: Neither goal reflected well on him, though he wasn’t totally responsible for either. Got his hand to Ward Prowse’s free-kick. Off injured at half-time.
    David de Gea - 5: Neither goal reflected well on him, though he wasn’t totally responsible for either. Got his hand to Ward Prowse’s free-kick. Off injured at half-time.
  • Aaron Wan-Bissaka - 6: Tough time against Djenepo in first half, better in second and floated a ball in for Cavani who nearly equalised in a taste of what was coming. Reuters
    Aaron Wan-Bissaka - 6: Tough time against Djenepo in first half, better in second and floated a ball in for Cavani who nearly equalised in a taste of what was coming. Reuters
  • Victor Lindelof - 6: Didn’t deserve to be 2-0 down at half time. Five in the first half, seven in the second, but passed accurately in both. Reuters
    Victor Lindelof - 6: Didn’t deserve to be 2-0 down at half time. Five in the first half, seven in the second, but passed accurately in both. Reuters
  • Harry Maguire - 6: Said United had given away two soft goals and wasn’t wrong. Side he captained lost shape in first half but showed immense character against a team who’d drawn four of their last five games against United.. Reuters
    Harry Maguire - 6: Said United had given away two soft goals and wasn’t wrong. Side he captained lost shape in first half but showed immense character against a team who’d drawn four of their last five games against United.. Reuters
  • Alex Telles - 7: First Premier League away game. Good going forward and, unlike his teammates, with corners. Most involved and best defender for second successive game. Getty
    Alex Telles - 7: First Premier League away game. Good going forward and, unlike his teammates, with corners. Most involved and best defender for second successive game. Getty
  • Fred - 7: Gave away free-kick in dangerous position which led to second. Teed-up Fernandes to shoot which led to goal and, like his team, improved in the second and got right forward. More touches than any other player. AP
    Fred - 7: Gave away free-kick in dangerous position which led to second. Teed-up Fernandes to shoot which led to goal and, like his team, improved in the second and got right forward. More touches than any other player. AP
  • Nemanja Matic - 7: Started well, faded as Southampton struck twice, then solid in second half. Getty
    Nemanja Matic - 7: Started well, faded as Southampton struck twice, then solid in second half. Getty
  • Donny van de Beek - 7: Not quite as bright in the diamond as he had been versus Istanbul, but impressive combining with Fernandes in his first away league start against a very decent opponent. PA
    Donny van de Beek - 7: Not quite as bright in the diamond as he had been versus Istanbul, but impressive combining with Fernandes in his first away league start against a very decent opponent. PA
  • Bruno Fernandes - 8: Clattered by Romeu, then shot wide as United started well. Beaten by Djenepo after United fell behind. Rightly disappointed after 30th minute effort when should’ve scored. Struck a dreadful corner but scored a minute later. Set up Cavani for 2-2. A goal and assist machine and at the heart of United’s creativity. Reuters
    Bruno Fernandes - 8: Clattered by Romeu, then shot wide as United started well. Beaten by Djenepo after United fell behind. Rightly disappointed after 30th minute effort when should’ve scored. Struck a dreadful corner but scored a minute later. Set up Cavani for 2-2. A goal and assist machine and at the heart of United’s creativity. Reuters
  • Marcus Rashford - 6: Switched with Greenwood in a front two. Unable to stop Bednarek for first goal. Still far from his best but superb cross for Cavani’s winner on a day when he was more effective in build-ups. Reuters
    Marcus Rashford - 6: Switched with Greenwood in a front two. Unable to stop Bednarek for first goal. Still far from his best but superb cross for Cavani’s winner on a day when he was more effective in build-ups. Reuters
  • Mason Greenwood - 5: Sharp start and shot wide from tight angle when should have scored. Played more on right and struggled into a two up front as barely touch ball. Hooked at half-time. AFP
    Mason Greenwood - 5: Sharp start and shot wide from tight angle when should have scored. Played more on right and struggled into a two up front as barely touch ball. Hooked at half-time. AFP
  • SUBS: Edinson Cavani - (On for Greenwood 46') 9: Took time to lace his boots, started brightly, shot over and then smartly picked out Fernandes for United’s first before heading the equaliser and he wasn’t finished. Full of energy, movement, anticipation and presence. PA
    SUBS: Edinson Cavani - (On for Greenwood 46') 9: Took time to lace his boots, started brightly, shot over and then smartly picked out Fernandes for United’s first before heading the equaliser and he wasn’t finished. Full of energy, movement, anticipation and presence. PA
  • Dean Henderson - (On for De Gea 46') 7: Did well, though he wasn’t required as much as De Gea. reuters
    Dean Henderson - (On for De Gea 46') 7: Did well, though he wasn’t required as much as De Gea. reuters
  • Brandon Williams - (On for Telles 84') N/A. Getty
    Brandon Williams - (On for Telles 84') N/A. Getty

____________________________

Since the opening matchday in France, Edinson Cavani, the former PSG striker signed in October, has begun to prove his value for United, too, although the Uruguayan has been the focus of unwelcome attention after a post on his social media account after Sunday's 3-2 comeback win at Southampton included a Spanish term that can be interpreted as offensive. The English Football Association have opened an investigation. A breach of its social media rules can carry a three-match ban.

Cavani, who helped set up a goal and scored two after Southampton had taken a 2-0 lead, apologised for what he said had been "intended as an affectionate greeting to a friend". Solskjaer added, "he is really sorry for the mistake he's made, with no malicious intent at all. We support him, but we also support the FA. We want to be in the fight against discrimination. I'm sure Edinson has learned the hard way."

Cavani is available to face the club for whom, over seven seasons he scored 200 goals, more than any PSG player in history, and Solskjaer reports he has a full-strength United squad, with David de Gea fit after withdrawing at Southampton with a sore knee.

RedCrow Intelligence Company Profile

Started: 2016

Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel 

Based: Ramallah, Palestine

Sector: Technology, Security

# of staff: 13

Investment: $745,000

Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors

Miss Granny

Director: Joyce Bernal

Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa

3/5

(Tagalog with Eng/Ar subtitles)

The bio

Favourite food: Japanese

Favourite car: Lamborghini

Favourite hobby: Football

Favourite quote: If your dreams don’t scare you, they are not big enough

Favourite country: UAE

Four motivational quotes from Alicia's Dubai talk

“The only thing we need is to know that we have faith. Faith and hope in our own dreams. The belief that, when we keep going we’re going to find our way. That’s all we got.”

“Sometimes we try so hard to keep things inside. We try so hard to pretend it’s not really bothering us. In some ways, that hurts us more. You don’t realise how dishonest you are with yourself sometimes, but I realised that if I spoke it, I could let it go.”

“One good thing is to know you’re not the only one going through it. You’re not the only one trying to find your way, trying to find yourself, trying to find amazing energy, trying to find a light. Show all of yourself. Show every nuance. All of your magic. All of your colours. Be true to that. You can be unafraid.”

“It’s time to stop holding back. It’s time to do it on your terms. It’s time to shine in the most unbelievable way. It’s time to let go of negativity and find your tribe, find those people that lift you up, because everybody else is just in your way.”

The Bio

Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”

Holiday destination: “I like Paris very much, it’s a city very close to my heart.”

Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”

Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”

Engine: 3.5-litre V6

Transmission: eight-speed automatic

Power: 290hp

Torque: 340Nm

Price: Dh155,800

On sale: now

Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
How green is the expo nursery?

Some 400,000 shrubs and 13,000 trees in the on-site nursery

An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo

Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery

Approximately 340 species of shrubs and trees selected for diverse landscape

The nursery team works exclusively with organic fertilisers and pesticides

All shrubs and trees supplied by Dubai Municipality

Most sourced from farms, nurseries across the country

Plants and trees are re-potted when they arrive at nursery to give them room to grow

Some mature trees are in open areas or planted within the expo site

Green waste is recycled as compost

Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs

Construction workforce peaked at 40,000 workers

About 65,000 people have signed up to volunteer

Main themes of expo is  ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.

Expo 2020 Dubai to open in October 2020 and run for six months

T20 World Cup Qualifier A, Muscat

Friday, February 18: 10am - Oman v Nepal, Canada v Philippines; 2pm - Ireland v UAE, Germany v Bahrain

Saturday, February 19: 10am - Oman v Canada, Nepal v Philippines; 2pm - UAE v Germany, Ireland v Bahrain

Monday, February 21: 10am - Ireland v Germany, UAE v Bahrain; 2pm - Nepal v Canada, Oman v Philippines

Tuesday, February 22: 2pm – semi-finals

Thursday, February 24: 2pm – final

UAE squad: Ahmed Raza (captain), Muhammad Waseem, Chirag Suri, Vriitya Aravind, Rohan Mustafa, Kashif Daud, Zahoor Khan, Alishan Sharafu, Raja Akifullah, Karthik Meiyappan, Junaid Siddique, Basil Hameed, Zafar Farid, Mohammed Boota, Mohammed Usman, Rahul Bhatia

All matches to be streamed live on icc.tv

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The Details

Kabir Singh

Produced by: Cinestaan Studios, T-Series

Directed by: Sandeep Reddy Vanga

Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa

Rating: 2.5/5 

'Cheb%20Khaled'
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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

Coming soon

Torno Subito by Massimo Bottura

When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.

Akira Back Dubai

Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as,  “an innovative Japanese cuisine prepared with a Korean accent”.

Dinner by Heston Blumenthal

The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems. 

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

The specs

Engine: 3.8-litre twin-turbo flat-six

Power: 650hp at 6,750rpm

Torque: 800Nm from 2,500-4,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 11.12L/100km

Price: From Dh796,600

On sale: now

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013