• CRYSTAL PALACE RATINGS: Vicente Guaita, 6 - Had little time to react to Calvert-Lewin’s goal but the Spaniard did get two hands to the ball and may be disappointed he failed to keep it out. PA
    CRYSTAL PALACE RATINGS: Vicente Guaita, 6 - Had little time to react to Calvert-Lewin’s goal but the Spaniard did get two hands to the ball and may be disappointed he failed to keep it out. PA
  • Joel Ward, 6 - Can count himself incredibly unfortunate to have been adjudged to have deliberately handled in the penalty area in the build-up to the Everton winner. AP
    Joel Ward, 6 - Can count himself incredibly unfortunate to have been adjudged to have deliberately handled in the penalty area in the build-up to the Everton winner. AP
  • Cheikhou Kouyate, 7 - The makeshift centre back climbed brilliantly to guide home a corner past Pickford for 1-1, and alongside Sakho he confidently marshalled the threat of Calvert-Lewin. Reuters
    Cheikhou Kouyate, 7 - The makeshift centre back climbed brilliantly to guide home a corner past Pickford for 1-1, and alongside Sakho he confidently marshalled the threat of Calvert-Lewin. Reuters
  • Mamadou Sakho, 6 - Took on the majority of the physical burden of dealing with Calvert-Lewin, and the Frenchman handled the Everton forward well for the most part. Reuters
    Mamadou Sakho, 6 - Took on the majority of the physical burden of dealing with Calvert-Lewin, and the Frenchman handled the Everton forward well for the most part. Reuters
  • Tyrick Mitchell, 6 - Caught ball-watching in the build-up to the opener when Seamus Coleman got in-behind the youngster. Getty
    Tyrick Mitchell, 6 - Caught ball-watching in the build-up to the opener when Seamus Coleman got in-behind the youngster. Getty
  • James McCarthy, 6 - Quietly went about his business, keeping play ticking over without clamouring for the limelight. AFP
    James McCarthy, 6 - Quietly went about his business, keeping play ticking over without clamouring for the limelight. AFP
  • James McArthur, 6 - Booked for tripping James Rodriguez as the Everton midfielder drove towards the penalty box, in what was a typically combative display from the Scot. EPA
    James McArthur, 6 - Booked for tripping James Rodriguez as the Everton midfielder drove towards the penalty box, in what was a typically combative display from the Scot. EPA
  • Andros Townsend, 6 - The Englishman’s excellent corner was an open invitation for Kouyate to head home and make the score 1-1, and the wide man always looked a danger with his delivery from set pieces. PA
    Andros Townsend, 6 - The Englishman’s excellent corner was an open invitation for Kouyate to head home and make the score 1-1, and the wide man always looked a danger with his delivery from set pieces. PA
  • Eberechi Eze, 6 - Clearly a talent and has the pace and technique to cause problems, but some poor decision-making meant the summer signing from QPR was unable to force any meaningful openings. EPA
    Eberechi Eze, 6 - Clearly a talent and has the pace and technique to cause problems, but some poor decision-making meant the summer signing from QPR was unable to force any meaningful openings. EPA
  • Jordan Ayew, 6 - Held the ball up well and worked tirelessly and provided a glorious second-half cross into the penalty area that was just begging to be put away. Unfortunately for the Ghanaian nobody was there to gobble up the chance. AFP
    Jordan Ayew, 6 - Held the ball up well and worked tirelessly and provided a glorious second-half cross into the penalty area that was just begging to be put away. Unfortunately for the Ghanaian nobody was there to gobble up the chance. AFP
  • Wilfried Zaha, 5 - Picked up a yellow card for a coming together with Yerry Mina and couldn’t ever get himself into the thick of the game and make anything happen. Getty
    Wilfried Zaha, 5 - Picked up a yellow card for a coming together with Yerry Mina and couldn’t ever get himself into the thick of the game and make anything happen. Getty
  • SUBSTUITUTES: Michy Batshuayi (Eze, 74’), N/A – Feeding off scraps in the final 16 minutes. AFP
    SUBSTUITUTES: Michy Batshuayi (Eze, 74’), N/A – Feeding off scraps in the final 16 minutes. AFP
  • Christian Benteke (Ayew, 82’), N/A – The big late chance never materialised for the big Belgian. Reuters
    Christian Benteke (Ayew, 82’), N/A – The big late chance never materialised for the big Belgian. Reuters
  • Jairo Riedewald (McArthur, 88’), N/A – Introduced too late to make an impact. AFP
    Jairo Riedewald (McArthur, 88’), N/A – Introduced too late to make an impact. AFP
  • EVERTON RATINGS: Jordan Pickford, 6 - Didn’t have enough time to deal with Kouyate’s header for 1-1, but wasn’t seriously tested apart from that. EPA
    EVERTON RATINGS: Jordan Pickford, 6 - Didn’t have enough time to deal with Kouyate’s header for 1-1, but wasn’t seriously tested apart from that. EPA
  • Seamus Coleman, 6 - Did brilliantly to get on the wrong side of Tyrick Mitchell to get in behind and lay the ball on a plate for Calvert-Lewin to stroke home the opener. Getty
    Seamus Coleman, 6 - Did brilliantly to get on the wrong side of Tyrick Mitchell to get in behind and lay the ball on a plate for Calvert-Lewin to stroke home the opener. Getty
  • Yerry Mina, 7 - Dealt really well with Palace danger man Wilfried Zaha with his brute strength and in-game intelligence. EPA
    Yerry Mina, 7 - Dealt really well with Palace danger man Wilfried Zaha with his brute strength and in-game intelligence. EPA
  • Michael Keane, 6 - Could perhaps have done better when beaten to the ball by Kouyate for Palace’s leveller, but a decent display nevertheless. AP
    Michael Keane, 6 - Could perhaps have done better when beaten to the ball by Kouyate for Palace’s leveller, but a decent display nevertheless. AP
  • Lucas Digne, 6 - Spent plenty of time in the opposition half looking to make things happen, and his touch led Joe Ward’s contentious handball for Everton’s first-half penalty. EPA
    Lucas Digne, 6 - Spent plenty of time in the opposition half looking to make things happen, and his touch led Joe Ward’s contentious handball for Everton’s first-half penalty. EPA
  • Allan, 7 - An excellent signing from Napoli and the Brazilian was always available for a pass when a teammate looked in trouble. EPA
    Allan, 7 - An excellent signing from Napoli and the Brazilian was always available for a pass when a teammate looked in trouble. EPA
  • Abdoulaye Doucoure, 6 - Guilty of some sloppy moments in possession but never punished for them by a Palace attack that failed to create a huge deal. Getty
    Abdoulaye Doucoure, 6 - Guilty of some sloppy moments in possession but never punished for them by a Palace attack that failed to create a huge deal. Getty
  • Andre Gomes, 7 - Confidently stroked the ball around midfield in what was a classy performance from the Portuguese. Getty
    Andre Gomes, 7 - Confidently stroked the ball around midfield in what was a classy performance from the Portuguese. Getty
  • Richarlison, 7 - An excellently dispatched penalty put his side 2-1 ahead and the Brazilian was his typically busy self. Picked up a booking for chopping down Andros Townsend in the second half. Getty
    Richarlison, 7 - An excellently dispatched penalty put his side 2-1 ahead and the Brazilian was his typically busy self. Picked up a booking for chopping down Andros Townsend in the second half. Getty
  • James Rodriguez, 7 - The Colombian played a sublime ball through the lines to release Coleman on the way to the opening goal of the game and was a constant menace in the final third. AP
    James Rodriguez, 7 - The Colombian played a sublime ball through the lines to release Coleman on the way to the opening goal of the game and was a constant menace in the final third. AP
  • Dominic Calvert-Lewin, 7 - The first Everton player since 2014 to score in all three of his side’s opening trio of Premier League games, but should have added to his tally when he poked wide early in the second half. Getty
    Dominic Calvert-Lewin, 7 - The first Everton player since 2014 to score in all three of his side’s opening trio of Premier League games, but should have added to his tally when he poked wide early in the second half. Getty
  • SUBSTITUTES: Gylfi Sigurdsson (Gomes, 76’), N/A – A calming midfield influence in the closing stages. Gety
    SUBSTITUTES: Gylfi Sigurdsson (Gomes, 76’), N/A – A calming midfield influence in the closing stages. Gety
  • Alex Iwobi (Rodriguez, 86’), N/A – A couple of touches in his late cameo but nothing of note. Getty
    Alex Iwobi (Rodriguez, 86’), N/A – A couple of touches in his late cameo but nothing of note. Getty
  • Tom Davies (Richarlison, 90’), N/A – Tightened things up in midfield in stoppage time. Getty
    Tom Davies (Richarlison, 90’), N/A – Tightened things up in midfield in stoppage time. Getty

Wilfried Zaha 5; James Rodriguez 7, Richarlison, 7: Crystal Palace v Everton player ratings


  • English
  • Arabic

Roy Hodgson labelled the handball rule "nonsense" after he watched Crystal Palace lose 2-1 at home to Everton due to Richarlison's 40th-minute penalty.

Joel Ward was punished after the ball hit his hand from Lucas Digne's header, but only after the video assistant referee gave the power back to the referee at Selhurst Park.

Kevin Friend awarded the Toffees a spot-kick after he used the pitchside monitor and it proved decisive after Cheikhou Kouyate had cancelled out Dominic Calvert-Lewin's opener for the visitors.

Even though Palace benefited from a similar decision last weekend at Manchester United, the Eagles manager criticised the handball rule and highlighted another penalty given earlier in the day for the Red Devils at Brighton.

Hodgson insisted: "I didn't think this one was a penalty and I don't think the game I watched on TV before this one started - when Neal Maupay was adjudged to have handled the ball - was a penalty. I think it is a nonsense.

"I think it is a nonsense when we get one and a nonsense when we get one against us.

"Obviously discussions and dramatic moments are what keep your work in full swing, but for us in football I find it very disappointing that the game I love and believe in is being reduced to this level.

"Every week games are being decided on so-called penalty decisions for handball which are definitely not handball."

Everton boss Carlo Ancelotti saw his team make it five straight wins in all competitions this season, but was not completely satisfied with the display.

"The performance was difficult," the Italian admitted, despite guiding the Toffees to the top of the table. "We had difficulties.

"The game in the first half was quite good and we were able to play how we wanted, the second half was more difficult because Crystal Palace played a good second half and put a lot of pressure on us.

"We were not able to play with the ball like we wanted, but the spirit defensively was good and we worked hard. We left out the quality but the attitude defensively was good from all the players."

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

UAE rugby in numbers

5 - Year sponsorship deal between Hesco and Jebel Ali Dragons

700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams

Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams

Dh1.8m - Dubai Hurricanes' overall budget for next season

Dh2.8m - Dubai Exiles’ overall budget for next season

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A

England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29

FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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

 

The specs

Price, base: Dh228,000 / Dh232,000 (est)
Engine: 5.7-litre Hemi V8
Transmission: Eight-speed automatic
Power: 395hp @ 5,600rpm
Torque: 552Nm
Fuel economy, combined: 12.5L / 100km

Gertrude Bell's life in focus

A feature film

At one point, two feature films were in the works, but only German director Werner Herzog’s project starring Nicole Kidman would be made. While there were high hopes he would do a worthy job of directing the biopic, when Queen of the Desert arrived in 2015 it was a disappointment. Critics panned the film, in which Herzog largely glossed over Bell’s political work in favour of her ill-fated romances.

A documentary

A project that did do justice to Bell arrived the next year: Sabine Krayenbuhl and Zeva Oelbaum’s Letters from Baghdad: The Extraordinary Life and Times of Gertrude Bell. Drawing on more than 1,000 pieces of archival footage, 1,700 documents and 1,600 letters, the filmmakers painstakingly pieced together a compelling narrative that managed to convey both the depth of Bell’s experience and her tortured love life.

Books, letters and archives

Two biographies have been written about Bell, and both are worth reading: Georgina Howell’s 2006 book Queen of the Desert and Janet Wallach’s 1996 effort Desert Queen. Bell published several books documenting her travels and there are also several volumes of her letters, although they are hard to find in print. Original documents are housed at the Gertrude Bell Archive at the University of Newcastle, which has an online catalogue.
 

Emirates Cricket Board Women’s T10

ECB Hawks v ECB Falcons

Monday, April 6, 7.30pm, Sharjah Cricket Stadium

The match will be broadcast live on the My Sports Eye Facebook page

 

Hawks

Coach: Chaitrali Kalgutkar

Squad: Chaya Mughal (captain), Archara Supriya, Chamani Senevirathne, Chathurika Anand, Geethika Jyothis, Indhuja Nandakumar, Kashish Loungani, Khushi Sharma, Khushi Tanwar, Rinitha Rajith, Siddhi Pagarani, Siya Gokhale, Subha Srinivasan, Suraksha Kotte, Theertha Satish

 

Falcons

Coach: Najeeb Amar

Squad: Kavisha Kumari (captain), Almaseera Jahangir, Annika Shivpuri, Archisha Mukherjee, Judit Cleetus, Ishani Senavirathne, Lavanya Keny, Mahika Gaur, Malavika Unnithan, Rishitha Rajith, Rithika Rajith, Samaira Dharnidharka, Shashini Kaluarachchi, Udeni Kuruppuarachchi, Vaishnave Mahesh

 

 

England squad

Joe Root (captain), Alastair Cook, Keaton Jennings, Gary Ballance, Jonny Bairstow (wicketkeeper), Ben Stokes (vice-captain), Moeen Ali, Liam Dawson, Toby Roland-Jones, Stuart Broad, Mark Wood, James Anderson.

Game Changer

Director: Shankar 

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

Rating: 2/5

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

UAE%20PREMIERSHIP
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The Kingfisher Secret
Anonymous, Penguin Books

Most F1 world titles

7 — Michael Schumacher (1994, ’95, 2000, ’01 ’02, ’03, ’04)

7 — Lewis Hamilton (2008, ’14,’15, ’17, ’18, ’19, ’20)

5 — Juan Manuel Fangio (1951, ’54, ’55, ’56, ’57)

4 — Alain Prost (1985, ’86, ’89, ’93)

4 — Sebastian Vettel (2010, ’11, ’12, ’13)

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.4-litre%204-cylinder%20turbo%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20366hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E550Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESix-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh360%2C000%0D%3Cbr%3E%3Cstrong%3EAvailable%3A%20%3C%2Fstrong%3ENow%0D%3C%2Fp%3E%0A
The specs

Engine: Two permanent-magnet synchronous AC motors

Transmission: two-speed

Power: 671hp

Torque: 849Nm

Range: 456km

Price: from Dh437,900 

On sale: now

Super heroes

Iron Man
Reduced risk of dementia
Alcohol consumption could be an issue

Hulk
Cardiac disease, stroke and dementia from high heart rate

Spider-Man
Agility reduces risk of falls
Increased risk of obesity and mental health issues

Black Panther
Vegetarian diet reduces obesity
Unknown risks of potion drinking

Black Widow
Childhood traumas increase risk of mental illnesses

Thor
He's a god

UNpaid bills:

Countries with largest unpaid bill for UN budget in 2019

USA – $1.055 billion

Brazil – $143 million

Argentina – $52 million

Mexico – $36 million

Iran – $27 million

Israel – $18 million

Venezuela – $17 million

Korea – $10 million

Countries with largest unpaid bill for UN peacekeeping operations in 2019

USA – $2.38 billion

Brazil – $287 million

Spain – $110 million

France – $103 million

Ukraine – $100 million

 

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

ABU DHABI ORDER OF PLAY

Starting at 10am:

Daria Kasatkina v Qiang Wang

Veronika Kudermetova v Annet Kontaveit (10)

Maria Sakkari (9) v Anastasia Potapova

Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

Where to donate in the UAE

The Emirates Charity Portal

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

The General Authority of Islamic Affairs & Endowments

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

Al Noor Special Needs Centre

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

Beit Al Khair Society

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

Dar Al Ber Society

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

Dubai Cares

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

Emirates Airline Foundation

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

Emirates Red Crescent

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

Gulf for Good

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

Noor Dubai Foundation

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

Sonchiriya

Director: Abhishek Chaubey

Producer: RSVP Movies, Azure Entertainment

Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey

Rating: 3/5

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

Honeymoonish
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