LeBron James knows all-too well the Cleveland Cavaliers must win Wednesday in the NBA Finals if they hope to make one of the greatest fightbacks in 70 years of championship history.
The defending champion Golden State Warriors, who set an NBA record with 73 regular-season wins, have seized a 2-0 lead over the Cavaliers in the best-of-seven series, winning twice at home by blowout margins to capture momentum.
“It’s a do-or-die game for us,” James said Tuesday. “We can’t afford to go down 3-0 to any team, especially a team that’s 73-9 in the regular season and playing the type of basketball they are. We’re going to come in and give everything we’ve got and leave it on the floor.
“Coming back home and understanding this is our home floor where we’ve played some really good basketball, we can’t afford to go down 3-0. It will be more adversity if we got to that point, which I don’t believe we will.”
More NBA Finals
• Game 2: The Cleveland Cavaliers are broken
• Game 1: Golden State Warriors have better Plan B and Plan C
Only three teams in NBA history have rallied from 2-0 down to win the NBA Finals. No team trailing 3-0 has ever fought back to win an NBA play-off series.
“We’re not discouraged,” Cavs coach Tyronn Lue said. “History is something that’s made to be broken, so we’re not worried about being down 2-0.”
Golden State worry about matching Cleveland’s intensity, especially early.
“They are going to come out with a sense of urgency,” Warriors star Stephen Curry said. “We need to have that same mentality because what’s at stake, if we’re able to go up 3-0, that is a great position to be in. That is the opportunity in front of us. So we can’t get complacent.”
The Warriors have struggled in Game 3s, losing the third game in their past four play-off series and five of the past six.
“I don’t think there’s anything we can point to in terms of why we’re struggling in Game 3s,” Warriors coach Steve Kerr said. “We’ve just got to come out and play better.
“They can change the momentum around just with one win, so we’ve got to be ready.”
The Cavaliers are 7-0 at home in this year’s play-offs after 33 regular-season home triumphs.
“We’re a confident bunch especially at home,” James said. “Our fans have done a great job of giving us everything and it’s our job to give it back to them. I know the guys are excited about the opportunity to get back out there and defend home court.”
The Warriors are 3-4 on the road in the play-offs this season.
“The storyline tends to be the same: The other team comes out hungrier than we do,” Golden State’s Harrison Barnes said. “We can’t afford to get down early and think we’re going to have miraculous comebacks. It doesn’t always work that way. We have to do a better job starting off the game on the right foot. After that, everyone will adjust and be fine.”
Cleveland forward Kevin Love is uncertain for Game 3 after taking a blow to the back of the head that sidelined him most of the second half in Game 2. It could be a huge blow for the Cavaliers, whose plan to change their fortunes involves James, Love and Kyrie Irving forcing more inside shots.
“Being aggressive, getting into the paint, then if we can make a couple shots at the rim, it will start opening up our guys on the perimeter,” James said. “Myself and Kyrie and hopefully Kevin, we can attract some more defenders and get some bodies off some of our shooters.”
James, whose teams rallied from a 2-0 play-off deficit to beat the Detroit Pistons in 2007 and to force a seventh game against the Boston Celtics in 2008, ripped himself for seven turnovers in Game 2 but vowed, “I’ll be much better and much more sound tomorrow night.”
Golden State’s Klay Thompson says a strong start will be crucial to staying with the Cavs.
“We expect them to come out with great desperation and great hunger and we’ve just got to match that,” Thompson said. “You can’t let them come out with more energy.”
Irving says the key is fighting back from the Warriors scoring runs that have proven too much for Cleveland to overcome.
“When they go on their runs, we have to be able to withstand those punches,” Irving said. “We’ve shown that we’re capable of doing it, but we’re just constantly on our heels.”
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20HyveGeo%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Abdulaziz%20bin%20Redha%2C%20Dr%20Samsurin%20Welch%2C%20Eva%20Morales%20and%20Dr%20Harjit%20Singh%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ECambridge%20and%20Dubai%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%208%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ESustainability%20%26amp%3B%20Environment%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%24200%2C000%20plus%20undisclosed%20grant%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVenture%20capital%20and%20government%3C%2Fp%3E%0A
WWE TLC results
Asuka won the SmackDown Women's title in a TLC triple threat with Becky Lynch and Charlotte Flair
Dean Ambrose won the Intercontinental title against Seth Rollins
Daniel Bryan retained the WWE World Heavyweight Championship against AJ Styles
Ronda Rousey retained the Raw Women's Championship against Nia Jax
Rey Mysterio beat Randy Orton in a chairs match
Finn Balor defeated Drew McIntyre
Natalya beat Ruby Riott in a tables match
Braun Strowman beat Baron Corbin in a TLC match
Sheamus and Cesaro retained the SmackDown Tag Titles against The Usos and New Day
R-Truth and Carmella won the Mixed Match Challenge by beating Jinder Mahal and Alicia Fox
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
Abu Dhabi GP starting grid
1 Lewis Hamilton (Mercedes)
2 Valtteri Bottas (Mercedes)
3 Sebastian Vettel (Ferrari)
4 Kimi Raikkonen (Ferrari)
5 Daniel Ricciardo (Red Bull)
6 Max Verstappen (Red Bull)
7 Romain Grosjean (Haas)
8 Charles Leclerc (Sauber)
9 Esteban Ocon (Force India)
10 Nico Hulkenberg (Renault)
11 Carlos Sainz (Renault)
12 Marcus Ericsson (Sauber)
13 Kevin Magnussen (Haas)
14 Sergio Perez (Force India)
15 Fernando Alonso (McLaren)
16 Brendon Hartley (Toro Rosso)
17 Pierre Gasly (Toro Rosso)
18 Stoffe Vandoorne (McLaren)
19 Sergey Sirotkin (Williams)
20 Lance Stroll (Williams)
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
The Kingfisher Secret
Anonymous, Penguin Books
