It was billed for the better part of a year that this season’s NBA rookie class would be the best in a generation. Not since the LeBron James class of 2003 had talent like this come along in the draft.
Andrew Wiggins and Jabari Parker both would have been worthy No 1 picks in other years, and a handful of others would have had their arguments for being among the top-three selections in a less-talent-packed year.
Read more: For Chicago Bulls, more Jimmy Butler was actual missing ingredient
With incoming internationals such as Nikola Mirotic and Bojan Bogdanovic, this would be a rookie-of-the-year race to remember.
It has not worked out that way.
Injuries have been a prime culprit for the deterioration of these rookies’ fortunes. Parker and Julius Randle are out for the season with physical problems. Doug McDermott, Marcus Smart and Aaron Gordon have missed significant time.
Others have simply been bad. Wiggins, while scoring 13.8 points per game, is shooting just 41.6 per cent and the stats website FiveThirtyEight declared him “one of the worst players in basketball this season”.
Elfrid Payton, Dante Exum and Nik Stauskas are all shooting under 40 per cent – the latter an unthinkable 32.8 per cent.
Only Mirotic has looked like a player worthy of the NBA’s best-rookie award, with the former Real Madrid man carving out a strong supporting role on an excellent Bulls team.
It is too early to declare any of these players busts, but talk of the Great 2014 Draft Class looks like it certainly missed the mark.
The week that was:
Players of the week
Rajon Rondo, Dallas Mavericks: Point guard had 29 points, five assists, six rebounds in a win over his old Celtics teammates and stifled John Wall defensively in a win over the Wizards.
Kevin Durant, Oklahoma City Thunder: With 34 points v Washington and 44 v Phoenix, both wins, he gave a reminder why he won last year’s MVP.
Teams of the week
Atlanta Hawks: Won three to make it 18 victories from their past 20. Saturday night’s 115-107 win at Portland was especially impressive.
Brooklyn Nets: Finally finding their footing as play-off contenders, with three wins last week, including one in Chicago.
Duds of the week
Derrick Rose, Chicago Bulls: He shot 24.4 per cent during four games in one of the worst shooting weeks you will see.
Trevor Ariza, Houston Rockets: Scored 14 points in three games and made one-of-14 three point attempts – not good from a supposed sharpshooter.
Games of the week
Memphis at Atlanta, Tuesday: One of the West’s best visits the East’s current top team in a meeting of geographically close rivals.
Dallas at LA Clippers, Saturday: Rondo and Chris Paul meet in fascinating match-up of elite point guards from Western contenders.
jraymond@thenational.ae
Follow us on Twitter @SprtNationalUAE
Heather, the Totality
Matthew Weiner,
Canongate
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The biog
Name: Samar Frost
Born: Abu Dhabi
Hobbies: Singing, music and socialising with friends
Favourite singer: Adele
