Sport

MLB: previewing the week

Tampa Bay take on the Rangers in the American League, while the NY Yankees face Minnesota.

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American League 

Tampa Bay v Texas

Bolstered by the mid-season acquisition of Cliff Lee, the left-hander, Texas easily won the AL West. The Rangers led the majors in batting average (.276) but hit only 162 homers. … Tampa Bay won the AL East on the final day of the season. Carl Crawford and Evan Longoria had solid years, but the Rays struggled at the plate and were no-hit twice.

Today at Tampa Bay Tomorrow at Tampa Bay Saturday at Texas Sunday at Texas  Tuesday at Tampa Bay *

Minnesota v NY Yankees

Despite stumbling to a 13-17 finish, the Yankees had the third-best record in baseball as the AL wild card. Joe Girardi, the manager, rested regulars down the stretch. ... The Twins won the AL Central with time to spare, allowing the injured Joe Mauer (knee) and Jim Thome time to heal.

Today at Minnesota Tomorrow at Minnesota Saturday at New York Sunday at New York Tuesday at Minnesota *

National League

Cincinnati v Philadelphia

The Reds went 19-8 in August to pull away from St Louis and secure the NL Central. Joey Votto (.342, 37 homers, 113 RBI) is an MVP candidate. ... The Phillies were decimated by injuries early in the season, but Charlie Manuel's team got healthy and went on a 49-19 tear to win the NL East. Ryan Howard had 31 homers.

Today at Philadelphia Friday at Philadelphia Sunday at Cincinnati Monday at Cincinnati Wednesday at Philadelphia *

Atlanta v San Francisco

Atlanta won the NL wild card despite a nine-game losing streak and injuries sidelining Chipper Jones and Martin Prado. Jason Heyward is a rookie of the year candidate. ... San Francisco added Pat Burrell and Jose Guillen for power, and Buster Posey is expected to challenge Heyward for rookie of the year.

Tomorrow at San Francisco Friday at San Francisco Sunday at Atlanta Monday at Atlanta * Wednesday at San Francisco * *-if necessary

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
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

'My Son'

Director: Christian Carion

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

Rating: 2/5

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The biog

Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling

While you're here
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MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

UAE currency
While you're here
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While you're here
Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

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