Manchester City's Argentine defender Martin Demichelis, right, celebrates his equaliser in the 2-2 draw with Arsenal. AFP
Manchester City's Argentine defender Martin Demichelis, right, celebrates his equaliser in the 2-2 draw with Arsenal. AFP
Manchester City's Argentine defender Martin Demichelis, right, celebrates his equaliser in the 2-2 draw with Arsenal. AFP
Manchester City's Argentine defender Martin Demichelis, right, celebrates his equaliser in the 2-2 draw with Arsenal. AFP

Lack of cool heads at the back cost Arsenal against Manchester City


  • English
  • Arabic

There is talk about the lack of spending, talk about the lack of holding midfielders and a lack of cover in defence, but what stopped Arsenal beating Manchester City on Saturday was a basic lack of defensive discipline.

Given City twice hit the post in the final ten minutes and that they might have had a penalty when Jack Wilshere seemed to handle, it would be misleading to paint the result as some kind of injustice, or a smash and grab, but the fact remains that this was a game Arsenal should have had wrapped up early, a match in which they seemed in control for long periods, but lacked the wherewithal at both ends, the streetwiseness, to finish it off.

When City took the lead, after 28 minutes, it came utterly against the run of play. Arsenal, with their heady swirl of midfielders, had created long skeins of passes, produced backheels and flicks, generated rapid back and forth exchanges. They’d moved the ball beautifully from left to right and right to left and back to front, and they’d hit the post through Danny Welbeck, whose movement suggested he will fit very nicely into this Arsenal side, but they hadn’t scored.

There is a strange sense with Arsenal that at times their very comfort in possession, their virtuosity, can undo them. Too many players tried to do too much. Too many players committed too high up the field. Then Sergio Aguero made a challenge on halfway and the ball popped loose. Jesus Navas accelerated away from a dozing Nacho Monreal, while Mathieu Flamini let Aguero get away from him as he appealed for a throw-in in the assumption the ball was going out. Although Navas did superbly and Aguero finished with style, it was a goal rooted in those two moments of sloppiness.

Similarly, as Martin Demichelis thumped in an equaliser with seven minutes to go, he was ridiculously unmarked. Even the corner that produced it came amid a spell of pressure apparently caused by Arsenal losing focus after Mathieu Debuchy succumbed to a horrible ankle injury – turning his foot in the turf with nobody anywhere near him. In the chaos that followed, Arsenal could easily have lost.

Yet such was the quality of their passing, so completely did they dominate City’s midfield, that Arsenal should have won. Perhaps Manuel Pellegrini really was furious about what he saw as fouls in the build-up to both Arsenal goals, but his attack on the referee Mark Clattenburg seemed a classic deflection technique, trying to take the focus off the fact that his side had been outpassed by Arsenal, as they had been in the Community Shield.

Both Arsenal goals were superb, the first dinked in by Jack Wilshere, the second volleyed in by Alexis Sanchez from a Wilshere header, but it was hard to avoid the thought that Arsenal’s control was such that they really should have created more.

Welbeck had earlier chipped an effort against the post, an effort that gained in significance because of echoes of past chances. He scored with a very similar effort against Swansea on the opening day last season, but it was his decision to try the same sort of finish against Bayern Munich in the Champions League last season – after he’d been told by coaching staff that Manuel Neuer, the Bayern keeper, had a vulnerability to low shots in such circumstances – that apparently led to Manchester United losing patience with him. Generally, of course, it takes sense for a player should do what he feels most comfortable doing, but Wenger was non-committal when asked if he thought Welbeck had taken the right option.

That, though, felt a secondary issue, as did concerns about City, who are under severe pressure now not to lose at home to Chelsea next Sunday. Wenger acknowledged that his side has defensive problems to resolve – and with Debuchy injured the paucity of resources comes under even greater scrutiny - but the problem is at least as much to do with mentality. Arsenal make mistakes that the very best sides do not make with anything like the consistency they do.

sports@thenational.ae

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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

Meydan race card

6pm Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m 

6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
1,800m 

7.10pm Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m ,400m 

7.45pm Al Rashidiya – Group 2 (TB)  $180,000  (T) 1,800m 

8.20pm Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m 

8.55pm Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m 

9.30pm Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m  

COMPANY%20PROFILE
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COMPANY%20PROFILE
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History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Racecard

5.25pm: Etihad Museum – Maiden (TB) Dh82,500 (Turf) 1,200m

6pm: Al Shindaga Museum – Handicap (TB) Dh87,500 (Dirt) 1,200m

6.35pm: Poet Al Oqaili – Handicap (TB) Dh95,000 (T) 1,400m

7.10pm: Majlis Ghurfat Al Sheif – Handicap (TB) Dh87,500 (D) 1,600m

7.45pm: Hatta – Handicap (TB) Dh95,000 (T) 1,400m

8.20pm: Al Fahidi – Rated Conditions (TB) Dh87,500 (D) 2,200m

8.55pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m

9.30pm: Coins Museum – Rated Conditions (TB) Dh95,000 (D) 1,600m

10.05pm: Al Quoz Creative – Handicap (TB) Dh95,000 (T) 1,000m

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Director:Matt Reeves

Rating: 5/5

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What is an FTO Designation?

FTO designations impose immigration restrictions on members of the organisation simply by virtue of their membership and triggers a criminal prohibition on knowingly providing material support or resources to the designated organisation as well as asset freezes. 

It is a crime for a person in the United States or subject to the jurisdiction of the United States to knowingly provide “material support or resources” to or receive military-type training from or on behalf of a designated FTO.

Representatives and members of a designated FTO, if they are aliens, are inadmissible to and, in certain circumstances removable from, the United States.

Except as authorised by the Secretary of the Treasury, any US financial institution that becomes aware that it has possession of or control over funds in which an FTO or its agent has an interest must retain possession of or control over the funds and report the funds to the Treasury Department.

Source: US Department of State

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While Huawei did launch the first smartphone with a 50MP image sensor in its P40 series in 2020, Oppo in 2014 introduced the Find 7, which was capable of taking 50MP images: this was done using a combination of a 13MP sensor and software that resulted in shots seemingly taken from a 50MP camera.

MOUNTAINHEAD REVIEW

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  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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