Jarome Iginla’s shootout goal puts Bruins over Ducks

Reuters

Bruins 3, Ducks 2 (SO)

The Boston Bruins, playing much of the game as if they had been partying late with the World Series-winning Red Sox the previous day, pulled out a 3-2 shootout victory over the Anaheim Ducks.

Boston’s victory ended Anaheim’s three-game winning streak.

Bruins right winger Jarome Iginla, whose five-game point streak was halted, scored the only goal of the shootout, beating Ducks goaltender Jonas Hiller as the middle of three shooters.

Ducks center Ryan Getzlaf, trying to force a fourth round, hit the post behind Tuukka Rask, ending the game.

Rangers 2, Sabres 0

The New York Rangers won consecutive games for the first time this season with a 2-0 victory over the Buffalo Sabres at Madison Square Garden.

Derick Brassard and Chris Kreider scored for the Rangers and goaltender Henrik Lundqvist made 29 saves for his second shutout this season and 47th of his career.

The win starts a four-game homestand that will see the Rangers play eight of their next 10 games at the Garden.

New York improved to 5-7-0, and posted a season-high 46 shots on Sabres goalie Ryan Miller, leaving Buffalo at 2-12-1.

Coyotes 5, Predators 4 (SO)

Mikkel Boedker scored the lone shootout goal for either side as Phoenix (9-3-2) earned a win over Nashville (6-5-2).

The Predators owned a 3-0 lead after the first period thanks to goals from Matt Hendricks, Eric Nystrom and David Legwand. And even after two Coyotes goals in the second period to cut the deficit to one, Paul Gaustad’s score four minutes into the third period gave them a 4-2 edge.

But within four minutes Shane Doan netted a power play goal and Antoine Vermette tied it for Phoenix. Backup netminder Thomas Greiss made 40 saves for the Coyotes and blocked all five shootout attempts by the Predators.

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Saudi National Day

Why the UAE has many reasons to celebrate its closest friend and ally

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Abu Dhabi card

5pm: Handicap (TB) Dh100,000 2,400m

5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m

7pm: Handicap (PA) Dh85,000 1,600m

7.30pm: Maiden (PA) Dh80,000 1,600m

The National selections:

5pm: Valcartier

5.30pm: AF Taraha

6pm: Dhafra

6.30pm: Maqam

7pm: AF Mekhbat

7.30pm: Ezz Al Rawasi

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