I watch a fair bit of hockey and am of two minds about the rise of statistical analysis.
Analytics can offer insight when comparing players but comes with its own set of biases.
Let me explain.
My favourite stat is one that analytics specialists scoff at: the Neilson number.
The Neilson number traces back to the late coach Roger Neilson, aka Captain Video, who in his day guided eight NHL teams including the New York Rangers and Toronto Maple Leafs.
It works like so: any time a player deserves some credit for a “scoring chance for” he gets a plus mark. Any time he bears some responsibility for a “scoring chance against” he gets a minus.
Neilson’s idea was that scoring chances are what count, at both ends of the ice, regardless of whether they actually result in a goal.
This is following the same logic as the analytics workhorse stat Corsi – but whereas Corsi uses shot attempts as a proxy for scoring chances, the Neilson number uses no proxy.
In order to cut out the middleman, it has to do one important thing: it has to be evaluative.
You need to watch a scoring chance over and over to figure out what went wrong or right.
The long-time Edmonton Journal hockey writer David Staples, a champion of the Neilson number, says he sometimes has to watch a chance as many as 20 times to parse it properly. (That is my experience as well.)
However, the evaluative aspect means the Neilson number is poison for analytics specialists.
It is not a proper statistic.
It is not inter-subjective.
That means, two people can look at the same scoring chance and describe it two different ways.
Observations that cannot be replicated regardless of viewer are of limited utility to statisticians.
Here we run into the core of the issue.
The rise of analytics is secure. It is now part of the mainstream, and many teams keep stats experts on staff or on call.
The old-school view, one that valued grit and character and the eye test, no longer stands alone.
But just as the old school valued only those measures that derived from human judgment, so, too, the new school is limited in that they value only those measures that derive from numerical analysis.
That is a flaw.
The measure that is truest is not necessarily the measure that is most statistically useful.
One can draw a parallel with the history of economics.
For many decades, from men like Adam Smith through to Thorstein Veblen, economic thought was far more a matter of philosophy than of number-crunching.
Then in the mid-20th century, as data became better and more widely available, the field went through a half-century in which numbers were everything.
More recently came a backlash, as behavioural economists forced the human element back into the equation.
My hunch is that something similar will happen in hockey. It cannot be all numbers, and it cannot be all impressions.
Someday maybe the Neilson number, which really is just a series of yes or no choices, such as did so-and-so cover his man?
Or did the player fire his shot from the danger zone near the net?
Did “X” win the battle along the boards that got the play started?
All those could become a replicable statistic.
This probably cannot happen until the league puts microchips in the puck and in players’ sticks or jerseys.
And that is something the league began experimenting with only this year.
rmckenzie@thenational.ae
Follow us on twitter at @NatSportUAE
THE%20SPECS
%3Cp%3EBattery%3A%2060kW%20lithium-ion%20phosphate%3Cbr%3EPower%3A%20Up%20to%20201bhp%3Cbr%3E0%20to%20100kph%3A%207.3%20seconds%3Cbr%3ERange%3A%20418km%3Cbr%3EPrice%3A%20From%20Dh149%2C900%3Cbr%3EAvailable%3A%20Now%3C%2Fp%3E%0A
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
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%203S%20Money%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20London%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ivan%20Zhiznevsky%2C%20Eugene%20Dugaev%20and%20Andrei%20Dikouchine%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%245.6%20million%20raised%20in%20total%3C%2Fp%3E%0A