Nico Rosberg of Mercedes-GP finishing second, left, and Sebastian Vettel have had close battles in the 2015 Formula One season. Vladimir Rys / Getty Images
Nico Rosberg of Mercedes-GP finishing second, left, and Sebastian Vettel have had close battles in the 2015 Formula One season. Vladimir Rys / Getty Images
Nico Rosberg of Mercedes-GP finishing second, left, and Sebastian Vettel have had close battles in the 2015 Formula One season. Vladimir Rys / Getty Images
Nico Rosberg of Mercedes-GP finishing second, left, and Sebastian Vettel have had close battles in the 2015 Formula One season. Vladimir Rys / Getty Images

Mercedes behind Ferrari when it comes to strategising in Formula One


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In the early 1990s, Williams were the dominant force in Formula One, winning successive drivers’ and constructors’ titles in 1992 and 1993 with 20 wins and 30 pole positions in 32 races.

They had the quickest car, on raw speed, in 1994 and 1995, yet only won 12 of 33 races and were beaten to the drivers’ title both years by Benetton’s Michael Schumacher.

Williams’ undoing, ultimately, was strategy.

They were continually out-thought on the pit wall by Benetton, and in hindsight it was clear that Williams had become so used to being dominant they had got out of the practice of creative thinking.

When you are that far ahead of your rivals, as Williams were in 1992 and 1993, all you had to worry about was getting the car home.

Benetton, with a genius in Schumacher behind the wheel, were able to get close enough to Williams to be able to capitalise on the British team’s poor strategy calls when they actually had competition.

Fast forward two decades to this season, and twice in the first six races Mercedes-GP have bungled strategy calls.

At Malaysia in March the team chose to pit after only three laps, due to a safety car period, a move that lost them the race to Ferrari’s Sebastian Vettel.

And two weeks ago, at Monte Carlo, the team made the bizarre decision to pit Lewis Hamilton, who had led throughout, late in the race during another safety car period in the errant belief he had a big enough lead to get back out still in front.

He did not as he lost track position to teammate Nico Rosberg and to Vettel and a race he had dominated for the opening 65 laps, ultimately finishing in third.

Mercedes, for the second successive season, have the fastest car in F1, with a raw pace advantage in qualifying of up to half a second a lap.

With the unreliability in their machinery that hindered them on occasions in 2014 having yet to rear its head, they have won five of the six races, claiming pole in all of them.

Hamilton and Rosberg are first and second in the drivers’ championship, so in fairness the German manufacturers are still getting most things right.

Where Mercedes have stumbled is when races have become complex with safety car periods. In Australia, China, Bahrain and Spain, where the races have been straight forward, Mercedes have triumphed.

Ferrari have improved considerably following their worst season in 21 years in 2014 when they failed to win a race, and while they are not a match for Mercedes on speed, they are close enough that they can capitalise on errors and pressure them, as they did in Malaysia and Monaco. Mercedes appear out of practice at making the right decisions in the heat of battle after having things their own way for so long, and despite the fact he has not had the speed to fight Mercedes, Vettel has twice finished ahead of Hamilton this season and is only 28 points behind the 2014 world champion in the standings.

Sunday’s Canadian Grand Prix will be a tough test for Mercedes.

The Circuit Gilles Villeneuve is notorious for having several safety car periods, with seven of the past 10 races in Montreal having had at least one occasion for the safety car being out.

The long straights will suit Mercedes and they should again be the fastest package, but they must be prepared for some fast-thinking on Sunday with their strategy if they are to avoid more bad calls.

gcaygill@thenational.ae

Follow us on Twitter @NatSportUAE

if you go

The flights

Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav. 

The tour

While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).

 

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Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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Name: Hassan Mohsen Elhais

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The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

UAE currency: the story behind the money in your pockets