DUBLIN // Irish rugby union legend Brian O’Driscoll received a standing ovation when he was replaced on the hour mark during the 46-7 Six Nations victory over Italy at the Aviva Stadium on Saturday.
The 35-year-old centre – who won a record 140th cap when he took to the pitch – created three of Ireland's tries to bow out on a high note on his last Test appearance in front of his home crowd.
He was named man of the match to no great surprise and which elicited a smile and a wink to the cameras.
“A bit of a joke really to be man of the match after just 60 minutes,” said the Leinster stalwart with a grin.
O’Driscoll said that he had tried to avoid thinking too much about what it would be like to bow out on what has been his home ground both for country and for his province, Leinster.
“I haven’t really let myself think about it, you know. It is emotional,” he said.
“It has been a huge part of my whole adult life and to leave here is going to be hard. But it is a good way to leave and sets it up nicely for next week.
“I feel humbled by the reaction today. I have loved my time playing in this jersey, it has to come to an end at some stage and I am happy to go out with a big win.
“It will only properly sink in I think when I have had a bit of time.”
O’Driscoll said that the Ireland team now needed to go to France with positive thoughts of reliving what happened in 2000 when they won in Paris for the first time in 28 years.
“It is one thing playing in this jersey but it is another thing altogether winning in this jersey,” he said of the game next Saturday in Paris that will bring his international career to an end.
The Paris game will be Ireland’s last of the 2014 Six Nations and victory could see them seal the title as they have an advantage in points difference.
Saturday’s 27-point victory gives Ireland a commanding plus-60 points difference at the top of the table.
With just one win in Paris in 42 years when O’Driscoll scored a hat-trick of tries the Joe Schmidt coached Ireland know that they still have it all to do.
–––––---------------------------------------------------
Scotland suffered last-gasp heartache as France snatched a 19-17 Six Nations win at Murrayfield after Jean Marc Doussain, right, kicked the winning penalty with just 90 seconds left.
Scott Johnson’s men scored twice in the first half through Stuart Hogg and Tommy Seymour to leave championship-chasing France shocked at the break.
But Duncan Weir’s error let in Yoann Huget to score and, despite standoff Weir then nailing a nerveless penalty to put Scotland back ahead, Doussain’s late kick and 11 points from the boot of scrum-half Maxime Machenaud sealed France’s third win of the tournament.
France coach Philippe Saint Andre said: “Fair play to Scotland, they play very well with a lot of spirit. They score two good tries. Our discipline was good and at the end we managed to win but I can’t say it was our best game.”
France host Ireland in Paris next week with both vying for this year’s title.
sports@thenational.ae
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
UAE - India ties
The UAE is India’s third-largest trade partner after the US and China
Annual bilateral trade between India and the UAE has crossed US$ 60 billion
The UAE is the fourth-largest exporter of crude oil for India
Indians comprise the largest community with 3.3 million residents in the UAE
Indian Prime Minister Narendra Modi first visited the UAE in August 2015
His visit on August 23-24 will be the third in four years
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, visited India in February 2016
Sheikh Mohamed was the chief guest at India’s Republic Day celebrations in January 2017
Modi will visit Bahrain on August 24-25
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
