Thomas Partey won the Europa League and played in the Champions League final at Atletico Madrid. PA
Thomas Partey won the Europa League and played in the Champions League final at Atletico Madrid. PA
Thomas Partey won the Europa League and played in the Champions League final at Atletico Madrid. PA
Thomas Partey won the Europa League and played in the Champions League final at Atletico Madrid. PA

Thomas Partey ready to live up to 'octopus' nickname, fit to make Arsenal debut at Manchester City


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Arsenal midfielder Thomas Partey has compared himself to an octopus and said he is ready to get his metaphorical tentacles into Manchester City on Saturday.

Partey, 27, completed a €50 million ($58.72m) transfer deadline day move to Arsenal from Atletico Madrid, making him the club's fourth-most expensive signing.

The combative midfielder said his primary objective is to help Arsenal fight for major trophies and he has made himself available for this weekend's Premier League match against Manchester City at the Etihad.

"The objective of the club, of me myself, is that we have to get back to where we belong," Partey told British media. "Everyone's excited and everyone wants to win something. That's my goal also.

"I always say, if I would be an animal, I would be an octopus. They called me the octopus because I stole a lot of balls.

"I know that working hard and giving all of my best in every game will determine if I live up to the fans' expectations."

Partey added that he felt no pressure because of his hefty price tag and was relishing the challenge of adapting to the Premier League.

"I like to challenge myself," he said. "It's all about learning fast. I want to play in the big matches, but it all depends on [manager Mikel Arteta] whether he wants me to play on Saturday or not."

Partey, who won the Europa League and played in the Champions League final with Atletico, said Mikel Arteta was a major factor in his decision to join Arsenal.

"[Arteta] was very important, him and [technical director] Edu told me about their plans and it was so exciting so I had to accept," he said.

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Top 20 most expensive transfers of the summer

  • Kai Havertz: Bayer Leverkusen to Chelsea (€80m/$93.7m) – The 21-year-old midfielder was the marquee signing of an extravagant summer for Chelsea. Getty Images
    Kai Havertz: Bayer Leverkusen to Chelsea (€80m/$93.7m) – The 21-year-old midfielder was the marquee signing of an extravagant summer for Chelsea. Getty Images
  • Arthur: Barcelona to Juventus (€72m) – A deal that was completed before the end of the delayed season, the 24-year-old Brazilian midfielder moved to Turin after two seasons in Spain. Chris Whiteoak / The National
    Arthur: Barcelona to Juventus (€72m) – A deal that was completed before the end of the delayed season, the 24-year-old Brazilian midfielder moved to Turin after two seasons in Spain. Chris Whiteoak / The National
  • Victor Osimhen: Lille to Napoli (€70m) – The Italian club smashed their transfer record to sign the 21-year-old Nigerian striker this summer. Getty Images
    Victor Osimhen: Lille to Napoli (€70m) – The Italian club smashed their transfer record to sign the 21-year-old Nigerian striker this summer. Getty Images
  • Ruben Dias: Benfica to Manchester City (€68m) – The 23-year-old Portuguese centre-back moved to the Etihad Stadium to help shore up City’s backline. PA
    Ruben Dias: Benfica to Manchester City (€68m) – The 23-year-old Portuguese centre-back moved to the Etihad Stadium to help shore up City’s backline. PA
  • Miralem Pjanic: Juventus to Barcelona (€60m) – Part of the agreement that saw Arthur move to Juventus, the 30-year-old Serbian midfielder moved in the opposite direction in a separate deal. EPA
    Miralem Pjanic: Juventus to Barcelona (€60m) – Part of the agreement that saw Arthur move to Juventus, the 30-year-old Serbian midfielder moved in the opposite direction in a separate deal. EPA
  • Alvaro Morata: Chelsea to Atletico Madrid (€56m) – The 27-year-old Spanish striker made his two-year loan move permanent before returning to former club Juventus in another loan deal. EPA
    Alvaro Morata: Chelsea to Atletico Madrid (€56m) – The 27-year-old Spanish striker made his two-year loan move permanent before returning to former club Juventus in another loan deal. EPA
  • Timo Werner: RB Leipzig to Chelsea (€53m) – After a prolific season in the Bundesliga, the 24-year-old German striker swapped Leipzig for London. AP Photo
    Timo Werner: RB Leipzig to Chelsea (€53m) – After a prolific season in the Bundesliga, the 24-year-old German striker swapped Leipzig for London. AP Photo
  • Ben Chilwell: Leicester City to Chelsea (€50.2m) – The 23-year-old England left-back was a top target for Chelsea manager Frank Lampard as he aims to solve his team’s defensive issues. AFP
    Ben Chilwell: Leicester City to Chelsea (€50.2m) – The 23-year-old England left-back was a top target for Chelsea manager Frank Lampard as he aims to solve his team’s defensive issues. AFP
  • Mauro Icardi: Inter Milan to Paris Saint-Germain (€50m) – After spending last season on loan with the French champions, the 27-year-old Argentine striker made the move permanent. AFP
    Mauro Icardi: Inter Milan to Paris Saint-Germain (€50m) – After spending last season on loan with the French champions, the 27-year-old Argentine striker made the move permanent. AFP
  • Thomas Partey: Atletico Madrid to Arsenal (€50m) - The biggest deal on deadline day saw the 27-year-old Ghanian midfielder become Arsenal's fourth-most expensive signing. AFP
    Thomas Partey: Atletico Madrid to Arsenal (€50m) - The biggest deal on deadline day saw the 27-year-old Ghanian midfielder become Arsenal's fourth-most expensive signing. AFP
  • Nathan Ake: Bournemouth to Manchester City (€45.3m) – The 25-year-old Dutch defender was an early signing for City from relegated Bournemouth. AFP
    Nathan Ake: Bournemouth to Manchester City (€45.3m) – The 25-year-old Dutch defender was an early signing for City from relegated Bournemouth. AFP
  • Leroy Sane: Manchester City to Bayern Munich (€45m) – The best German talent often ends up at Bayern, and that’s exactly what happened when the 24-year-old winger left City in July for the European champions. Reuters
    Leroy Sane: Manchester City to Bayern Munich (€45m) – The best German talent often ends up at Bayern, and that’s exactly what happened when the 24-year-old winger left City in July for the European champions. Reuters
  • Diogo Jota: Wolves to Liverpool (€44.7m) – Signed to provide competition to Liverpool’s attack, the 23-year-old Portuguese forward moved to Anfield after three years at Wolves. EPA
    Diogo Jota: Wolves to Liverpool (€44.7m) – Signed to provide competition to Liverpool’s attack, the 23-year-old Portuguese forward moved to Anfield after three years at Wolves. EPA
  • Achraf Hakimi: Real Madrid to Inter Milan (€40m) – After two impressive seasons on loan at Borussia Dortmund, Inter Milan pounced to sign the 21-year-old Moroccan wing-back. Getty Images
    Achraf Hakimi: Real Madrid to Inter Milan (€40m) – After two impressive seasons on loan at Borussia Dortmund, Inter Milan pounced to sign the 21-year-old Moroccan wing-back. Getty Images
  • Hakim Ziyech: Ajax to Chelsea (€40m) – A deal that was completed back in February, the 27-year-old Moroccan winger was the first major signing of Chelsea’s overhaul. Getty Images
    Hakim Ziyech: Ajax to Chelsea (€40m) – A deal that was completed back in February, the 27-year-old Moroccan winger was the first major signing of Chelsea’s overhaul. Getty Images
  • Fabio Silva: Porto to Wolves (€40m) – Wolves broke their transfer record to sign the 18-year-old Portuguese forward. Getty Images
    Fabio Silva: Porto to Wolves (€40m) – Wolves broke their transfer record to sign the 18-year-old Portuguese forward. Getty Images
  • Donny van de Beek: Ajax to Manchester United (€39m) – The 23-year-old Dutch midfielder moved to the Premier League after five exemplary years in the first team of his boyhood club. Getty Images
    Donny van de Beek: Ajax to Manchester United (€39m) – The 23-year-old Dutch midfielder moved to the Premier League after five exemplary years in the first team of his boyhood club. Getty Images
  • Wesley Fofana: Saint-Etienne to Leicester City (€35m) – The 19-year-old Ivorian defender became Leicester’s second-most expensive signing when he joined the Premier League club at the start of October. Reuters
    Wesley Fofana: Saint-Etienne to Leicester City (€35m) – The 19-year-old Ivorian defender became Leicester’s second-most expensive signing when he joined the Premier League club at the start of October. Reuters
  • Giovani Lo Celso: Real Betis to Tottenham Hotspur (€32m) – After impressing Jose Mourinho during his season on loan, the 24-year-old Spanish midfielder made his move to Spurs permanent. EPA
    Giovani Lo Celso: Real Betis to Tottenham Hotspur (€32m) – After impressing Jose Mourinho during his season on loan, the 24-year-old Spanish midfielder made his move to Spurs permanent. EPA
  • Jonathan David: Gent to Lille (€32m) – The French club broke their transfer record to sign the 20-year-old Canadian forward as a replacement for Osimhen. AFP
    Jonathan David: Gent to Lille (€32m) – The French club broke their transfer record to sign the 20-year-old Canadian forward as a replacement for Osimhen. AFP
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 register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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