Jimmy Butler has 6.2 rebounds per game and 3.3 assists for the Bulls this season in addition to 21.9 points per contest. Paul Beaty / AP
Jimmy Butler has 6.2 rebounds per game and 3.3 assists for the Bulls this season in addition to 21.9 points per contest. Paul Beaty / AP
Jimmy Butler has 6.2 rebounds per game and 3.3 assists for the Bulls this season in addition to 21.9 points per contest. Paul Beaty / AP
Jimmy Butler has 6.2 rebounds per game and 3.3 assists for the Bulls this season in addition to 21.9 points per contest. Paul Beaty / AP

For Chicago Bulls, more Jimmy Butler was actual missing ingredient


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Back at the start of the NBA season, it was generally taken as a given that Chicago's year rested on the health of Derrick Rose.

The 2011 MVP, who missed almost all of the last two years with injuries, has held up, as it turns out. And the Bulls, at 24-10, have the seventh-best record in basketball.

But correlation does not imply causation.

No knock meant on Rose, who has played good defence while slowly rediscovering his once-explosive offensive game. He’s been pretty good, all things considered.

The real reason though, as anyone following the league already knows, the Bulls are as much in the mix as anybody to represent the East in the NBA Finals is Jimmy Butler.

The 25-year-old fourth-year swingman out of Marquette University has become a top-10 player by pretty much any measure – certainly by any advanced statistic and also by plain old scoring, in which he’s 10th in the league with 21.9 points per game.

Last season Butler took a step forward as a hounding defender on the wings, using his length and strength to shut down opponents as a one-on-one stopper.

This year he’s made his offensive game more efficient and rounded into the total package.

Butler wasn’t necessarily a bad offensive player last season, his first as a starter in Chicago. He just had some bad habits – namely, he was trigger-happy from three and often deferred to other, lesser teammates.

Carlos Boozer, gone to LA, led the Bulls in field goal attempts per game last year. He was followed, bafflingly, by DJ Augustin, himself exiled to Detroit.

Butler shared similar usage rates with the likes of Joakim Noah, Kirk Hinrich and Mike Dunleavy, none of them dynamic offensive players.

The new and improved Butler is taking the rock himself. And he’s taking it to the hoop.

First, he’s attempting over four more shots per game this year than he was last season. His usage rate, 22.0, is up from 16.8 last season and while it could still probably stand for an increase, at least he isn’t leaving possessions to be wasted by the likes of Boozer and Augustin anymore.

Butler has taken 43 per cent of his attempts near the basket this season, and he’s hitting 57.7 per cent of them. That’s produced a 48.3 overall percentage that compares favourably with fellow high-volume scorers James Harden (44.3) and LeBron James (48.8). Last year he took just 36.3 per cent of his attempts in the area closest to the hoop, instead tossing up 3.6 threes a game that he hit at just a 28.3 per cent clip.

Butler is making better use of his skills this season, particularly the fact that he’s a wrecking ball inside. Perhaps only Harden is as good at rampaging into the key, where nearly half (47 per cent) of his shots have come from. Against stronger defenders, he’s just as good at weaving a path into the lane or carving an opening off the ball. But there aren’t many defenders strong enough to keep him from simply imposing his will.

It’s turned him into a ruthlessly efficient scorer. His ability to force contact and draw a foul has earned him the second-most free throw attempts in the league this year (behind Harden), and he’s dropping them at an 83.3 per cent rate, a top-40 mark in the NBA.

He’s still not a great shooter, though at 43 per cent his midrange shot isn’t terrible. His 33.7 three point percentage could stand also to improve, but it’s a world better than the 28.3 per cent mark he hit last year when he was blindly chucking from distance.

The Bulls as a team are scoring 105.9 points per 100 possessions, eighth in the league. With Butler on the court that figure is 107.6, and their heaviest-used five-minute unit – with Butler joined by Rose, Pau Gasol, Noah and Dunleavy – scores 109.1 points per 100. Chicago’s combined five-man units without Butler have scored just 100.6 points per 100, all per NBA.com.

One game doesn’t tell a whole season’s story, but it’s still worth noting that with Butler out on bereavement leave on Saturday night, the Bulls played to a 99-99 tie through four quarters with lowly Boston before going to overtime, where they won.

Rose played 35 minutes. Gasol, Nikola Mirotic, Noah, Hinrich and Gibson all played heavy minutes.

The missing ingredient was Butler.

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COMPANY PROFILE

Name: Cofe

Year started: 2018

Based: UAE

Employees: 80-100

Amount raised: $13m

Investors: KISP ventures, Cedar Mundi, Towell Holding International, Takamul Capital, Dividend Gate Capital, Nizar AlNusif Sons Holding, Arab Investment Company and Al Imtiaz Investment Group 

Gifts exchanged
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  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
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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

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6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar

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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE