Tigers closer Fernanado Rodney, left, and catcher Gerald Laird celebrate victory.
Tigers closer Fernanado Rodney, left, and catcher Gerald Laird celebrate victory.
Tigers closer Fernanado Rodney, left, and catcher Gerald Laird celebrate victory.
Tigers closer Fernanado Rodney, left, and catcher Gerald Laird celebrate victory.

Hitman Cabrera drives in five


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Miguel Cabrera, the Detroit slugger, drove in five runs to power the Tigers to a 10-7 road victory over the Los Angeles Angels on Monday. In a contest between two first-place teams that was expected to be a pitching showdown between Detroit ace Justin Verlander and Anaheim's Jered Weaver, Cabrera stole the show. Detroit's first baseman delivered his 26th home run of the season, a two-run shot in the fifth inning, to help the Tigers take a commanding 10-0 lead. He also drove in runs in the first and sixth innings.

The AL West-leading Angels (74-49) cut the deficit with four runs in the sixth before Bobby Abreu's three-run homer in the eighth gave the home fans hope. However, the Tigers' reliever Fernando Rodney snuffed out the rally by pitching a scoreless one and a third innings to end the game and earn his 27th save of the year. The Tigers (66-58) stretched their lead in the AL Central to more than three games.

The Boston Red Sox kept up their American League East push with a 12-8 victory over the Chicago White Sox. Mike Lowell's three-run homer proved the final straw for the White Sox starter Jose Contreras, whose two-out error earlier in the third inning put his side on the back foot. The defeat saw the White Sox fall three and a half games behind Detroit in the American League Central. The Minnesota Twins closed to within one game of Chicago after Alexi Casilla and Jason Kubel both scored in the sixth inning to seal a narrow 2-1 win over the Baltimore Orioles.

Luis Valbuena hit a second decisive homer in three days as the Cleveland Indians defeated the Kansas City Royals 10-6, with Travis Hafner also hitting a three-run shot. Ian Snell was the hero for the Seattle Mariners, allowing the Oakland A's only one hit in the fifth inning as they pulled further clear of the American League West basement boys with a 3-1 victory. Roy Halladay gave up eight runs in six innings as the Toronto Blue Jays lost a high-scoring encounter 12-7 to the Tampa Bay Rays, for whom Jeff Niemann also struggled.

In the National League, Ryan Spilborghs hit the first walk-off grand slam in the Colorado Rockies' history as they edged out the San Francisco Giants in 14 innings. The match was tied at 1-1 when the Giants scored three runs in the top of the 14th but the home side hit back, led by Spilborghs, to secure a 6-4 win. The Philadelphia Phillies maintained their big lead at the top of the National League East with a 6-2 win over the New York Mets. Cliff Lee continued his superb start to life with the Phillies, giving up two unearned runs over seven innings, while Ryan Howard hit two homers for the world champions.

* With agencies

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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

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million