Manny Pacquiao, right, spars with his trainer Freddie Roach, left during a media workout in Los Angeles yesterday.
Manny Pacquiao, right, spars with his trainer Freddie Roach, left during a media workout in Los Angeles yesterday.
Manny Pacquiao, right, spars with his trainer Freddie Roach, left during a media workout in Los Angeles yesterday.
Manny Pacquiao, right, spars with his trainer Freddie Roach, left during a media workout in Los Angeles yesterday.

Manny confident as he prepares for Oscar


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LOS ANGELES // Trainer Freddie Roach believes Manny Pacquiao will have one significant edge when he fights Oscar De La Hoya: concentration. Roach said the 35-year-old De La Hoya has changed since his younger days as one of the most dominant fighters. "He's not quite as active, he's a little more patient, and he tires a little bit quicker," Roach said yesterday at the Hollywood gym where he trains Pacquiao.

"He has had trouble focusing on the game plan. His mind wanders in there. "He's weak-minded. I'm not saying nothing bad about him. But some people are very strong-minded, like Manny Pacquiao, and he can hold the game plan throughout." Filipino fighter Pacquiao, who faces De La Hoya on Dec 6 in Las Vegas, said he does not know if his opponent is weak-minded. The 29-year-old preferred instead to focus on his preparations ahead of the bout. "Spiritual, physical and mental. You have to focus on that," he said.

The fight will be literally the biggest ever for Pacquiao, who first fought at 106 pounds and will be fighting at the welterweight limit of 147. He has gained weight while De La Hoya has been losing. The taller De La Hoya has fought at 160 pounds but is down to 145. De La Hoya has said he considers himself a natural welterweight. Pacquiao, who weighs 151 pounds, noted the difference in height, but did not seem concerned about any weight issues for the bout.

"I'm very comfortable at this weight. There are a lot of people saying that Manny Pacquiao is moving up a weight division and, 'Is he going to be fast or is he going to be slow?'" Pacquiao said. "In training, we focus on speed, because the speed will be the key in this fight." Roach thinks weight will also be a factor that will work in Pacquiao's favour. After the weigh-in for his 134-pound bout against David Diaz in June, Pacquiao was up to 147 when he stepped into the ring.

"I expected him to be sluggish, thought he put too much weight on," Roach said. "You know what? He didn't. He was great that night, he was explosive. I think it was the best fight he's ever fought. He was very disciplined. There'll be a lot of similarities in this fight." Pacquiao stopped Diaz in the ninth round. Roach said Pacquiao was stronger now that he has gained weight, adding De La Hoya "might be at weight now, but I know he's killing himself making it and I think he's going to be weak going into the fight."

Pacquiao said he is preparing for whatever tactics De La Hoya uses. "My concern is if he jabs and is running, running," he said. "We have been working on that. And we are prepared if he's going to come in and fight toe-to-toe." And Pacquiao is fully aware of the opportunity presented by going up against one of boxing's best-known stars. "This is the biggest fight in my boxing career," he said. "This is my (chance) that the name Manny Pacquiao will be known not only in the Philippines, but in all boxing."

*AP

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At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

THURSDAY'S ORDER OF PLAY

Centre Court

Starting at 10am:

Lucrezia Stefanini v Elena Rybakina (6)

Aryna Sabalenka (4) v Polona Hercog

Sofia Kenin (1) v Zhaoxuan Yan

Kristina Mladenovic v Garbine Muguruza (5)

Sorana Cirstea v Karolina Pliskova (3)

Jessica Pegula v Elina Svitolina (2)

Court 1

Starting at 10am:

Sara Sorribes Tormo v Nadia Podoroska

Marketa Vondrousova v Su-Wei Hsieh

Elise Mertens (7) v Alize Cornet

Tamara Zidansek v Jennifer Brady (11)

Heather Watson v Jodie Burrage

Vera Zvonareva v Amandine Hesse

Court 2

Starting at 10am:

Arantxa Rus v Xiyu Wang

Maria Kostyuk v Lucie Hradecka

Karolina Muchova v Danka Kovinic

Cori Gauff v Ulrikke Eikeri

Mona Barthel v Anastasia Gasanova

Court 3

Starting at 10am:

Kateryna Bondarenko v Yafan Wang

Aliaksandra Sasnovich v Anna Bondar

Bianca Turati v Yaroslava Shvedova

The specs: 2017 Dodge Viper SRT

Price, base / as tested Dh460,000

Engine 8.4L V10

Transmission Six-speed manual

Power 645hp @ 6,200rpm

Torque 813Nm @ 5,000rpm

Fuel economy, combined 16.8L / 100km

Draw:

Group A: Egypt, DR Congo, Uganda, Zimbabwe

Group B: Nigeria, Guinea, Madagascar, Burundi

Group C: Senegal, Algeria, Kenya, Tanzania

Group D: Morocco, Ivory Coast, South Africa, Namibia

Group E: Tunisia, Mali, Mauritania, Angola

Group F: Cameroon, Ghana, Benin, Guinea-Bissau

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000