Mike Moustakas, right, of the Kansas City Royals runs the bases after hitting a two run home run to right center field against Brian Matusz of the Baltimore Orioles in the 10th inning during Game One of the American League Championship Series at Oriole Park at Camden Yards on October 10, 2014 in Baltimore, Maryland. Patrick Smith/Getty Images
Mike Moustakas, right, of the Kansas City Royals runs the bases after hitting a two run home run to right center field against Brian Matusz of the Baltimore Orioles in the 10th inning during Game One of the American League Championship Series at Oriole Park at Camden Yards on October 10, 2014 in Baltimore, Maryland. Patrick Smith/Getty Images
Mike Moustakas, right, of the Kansas City Royals runs the bases after hitting a two run home run to right center field against Brian Matusz of the Baltimore Orioles in the 10th inning during Game One of the American League Championship Series at Oriole Park at Camden Yards on October 10, 2014 in Baltimore, Maryland. Patrick Smith/Getty Images
Mike Moustakas, right, of the Kansas City Royals runs the bases after hitting a two run home run to right center field against Brian Matusz of the Baltimore Orioles in the 10th inning during Game One

MLB play-offs: Kansas City Royals outslug Baltimore Orioles to win ALCS opener


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BALTIMORE // Kansas City smashed the fewest home runs in Major League Baseball this season, but the Royals found their form Friday to beat the Baltimore Orioles at their own power-hitting game.

Alex Gordon and Mike Moustakas blasted 10th-inning homers to lift the Royals over Baltimore 8-6 in their best-of-seven American League finals opener.

“We know we’re capable of hitting home runs,” Gordon said. “We didn’t do it during the regular season but it doesn’t really matter. This is the post-season and we’re starting to swing the bats better now. It’s good to see. Up and down the lineup we’re feeling good about where we’re at.”

Gordon, who also hit a three-run double in the third inning, was hit in the neck by a pitch in the eighth inning but stayed in the game to become the first Royal in 29 years to knock in four runs in a playoff game.

“It was frightening,” said Gordon. “Saw it coming at my head and just for a second turned the back of my head. Luckily it got most of my helmet so it stung a little bit but nothing serious.”

Alcides Escobar added a solo homer to help the Royals down the Orioles, who boasted the most homers in the major leagues this season.

“This is a park that’s a lot more conducive to hitting home runs than our ballpark,” Royals manager Ned Yost said. “Put our club in this ballpark, we would have hit a lot more home runs. It showed tonight.”

Baltimore will again host game two Saturday before the scene shifts to Kansas City. The series winner will face either St. Louis or San Francisco in the World Series.

The Royals, who ended a 29-year playoff drought this season, seek their first World Series berth since winning the 1985 title while the Orioles, in the league final for the first time since 1997, seek their first World Series berth since winning the crown in 1983.

Baltimore had battled back from a four-run deficit to pull level at 5-5 and escaped trouble in the ninth inning with the bases loaded and none out, using a force play at home plate and a double play to remain deadlocked.

But in the top of the 10th inning, Gordon bashed a leadoff homer off Orioles relief pitcher Darren O’Day into the right-field stands to give Kansas City the lead for good.

After a walk to Salvador Perez, Moustakas followed with a two-run blast into the right-field stands to produce an 8-5 advantage.

In the bottom of the 10th, Royals reliever Greg Holland allowed a two-out Ryan Flaherty single, walked Nick Hundley and surrendered a run-scoring single up the middle to Orioles pinch-hitter Delmon Young, before Nick Markakis grounded out to end the game.

Gordon and Escobar staked Kansas City to a 4-0 edge. The Orioles answered in the third when Markakis doubled and scored on an Adam Jones single, but Lorenzo Cain doubled, advanced on a ground out and scored on a Billy Butler single for a 5-1 Royals advantage.

Baltimore replied in the fifth as Nelson Cruz hit a run-scoring double and Flaherty followed with a two-run single.

The Orioles pulled even in the sixth when Alejandro De Aza’s infield single over the pitcher’s mound scored Jonathan Schoop from third.

“I’m proud of the way our guys battled back,” said Orioles manager Buck Showalter. “We had a lot of good things. We won’t forget that.”

But the veteran bench boss, who has waited 16 seasons to go this deep in the playoffs, lamented seven walks and a hit batter producing extra base runners for the Royals.

“That presented a real challenge for us,” Showalter said. “They are good hitters. You are just picking poison and hoping it works out for you. Sometimes it doesn’t.”

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RESULTS

ATP China Open
G Dimitrov (BUL x3) bt R Bautista Agut (ESP x5)
7-6, 4-6, 6-2
R Nadal (ESP x1) bt J Isner (USA x6)
6-4, 7-6

WTA China Open
S Halep (ROU x2) bt D Kasatkina (RUS)
6-2, 6-1
J Ostapenko (LAT x9) bt S Cirstea (ROU)
6-4, 6-4

ATP Japan Open
D Schwartzman (ARG x8) bt S Johnson (USA)
6-0, 7-5
D Goffin (BEL x4) bt R Gasquet (FRA)
7-5, 6-2
M Cilic (CRO x1) bt R Harrison (USA)
6-2, 6-0

What is Folia?

Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.

Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."

Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.

In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love". 

There are also plans to take Folia to several more locations throughout the Middle East and Europe.

While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."

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

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THE SPECS

Engine: 3-litre V6

Transmission: eight-speed automatic

Power: 424hp

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Price: From Dh399,000

On sale: Now

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

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Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

SPECS
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A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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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

MATCH INFO

Uefa Champions League semi-final, first leg

Tottenham 0-1 Ajax, Tuesday

Second leg

Ajax v Tottenham, Wednesday, May 8, 11pm

Game is on BeIN Sports

Conservative MPs who have publicly revealed sending letters of no confidence
  1. Steve Baker
  2. Peter Bone
  3. Ben Bradley
  4. Andrew Bridgen
  5. Maria Caulfield​​​​​​​
  6. Simon Clarke 
  7. Philip Davies
  8. Nadine Dorries​​​​​​​
  9. James Duddridge​​​​​​​
  10. Mark Francois 
  11. Chris Green
  12. Adam Holloway
  13. Andrea Jenkyns
  14. Anne-Marie Morris
  15. Sheryll Murray
  16. Jacob Rees-Mogg
  17. Laurence Robertson
  18. Lee Rowley
  19. Henry Smith
  20. Martin Vickers 
  21. John Whittingdale
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors