Pittsburgh Steelers coach Mike Tomlin instructs his team from the sidelines of their NFL win over the San Francisco 49ers on Sunday. Gene J Puskar / AP / September 20, 2015
Pittsburgh Steelers coach Mike Tomlin instructs his team from the sidelines of their NFL win over the San Francisco 49ers on Sunday. Gene J Puskar / AP / September 20, 2015
Pittsburgh Steelers coach Mike Tomlin instructs his team from the sidelines of their NFL win over the San Francisco 49ers on Sunday. Gene J Puskar / AP / September 20, 2015
Pittsburgh Steelers coach Mike Tomlin instructs his team from the sidelines of their NFL win over the San Francisco 49ers on Sunday. Gene J Puskar / AP / September 20, 2015

In NFL, we should all be Pittsburgh Steelers fans when it comes to two-point tries


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No doubt that the point-after-touchdown kick had become too easy for today’s players.

This year, the NFL tried to inject a little bit of decision-making and excitement into the play by moving the ball to the 15-yard line for a one-point kick, but leaving it at the 2-yard line for a two-point play from scrimmage.

So far, though, only the Pittsburgh Steelers have gotten into the partying mood. Coach Mike Tomlin’s crew have successfully converted three two-point conversions, and not just as an end-of-game strategy dictated by the score.

In fact, the Steelers “went for two” following their first two touchdowns last week, making both against the San Francisco 49ers.

After two weeks, kickers have missed nine PATs from the longer distance, and are converting the point at a 94.1 per cent rate, down from the 99.3 per cent success rate of the shorter kick, in 2014. But that hasn’t swayed many coaches, who still like their kickers’ chances from the new range – equivalent to about a 32-yard field goal.

That’s why we all should be Steelers fans right now – at least when they try for two points. The more they succeed, the more others may follow.

Tomlin said he has no master plan, and will simply decide touchdown by touchdown, based on how the other team is “matching our personnel”.

Quarterback Ben Roethlisberger confirmed it is more than a whim.

“We practice it every single day,” he told NFL.com. “It’s something we feel comfortable with.”

Hopefully, soon, more than one will embrace the “two.”

sports@thenational.ae

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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.

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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.

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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. 

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