Jason Hammel tossed a one-hit shutout to lead the Baltimore Orioles to a 5-0 win over the Atlanta Braves.
Hammel was on for a no-hitter until Jason Heyward's two-out single in the seventh. He walked two and struck out eight.
Brian Roberts led the offence with three RBI on two hits.
Ervin Santana matched Hammel with a one-hitter of his own in the Los Angeles Angels' 2-0 victory over the Arizona Diamondbacks.
The Diamondbacks' hit also came with two outs in the seventh on Justin Upton's single.
Santana, who walked one and fanned five, got support from Mark Trumbo's two-run homer in the first.
The New York Yankees stretched their winning streak to eight, but they needed 14 innings to earn a 5-3 victory over the luckless Washington Nationals.
Mark Teixeira's two run-double in the top of the 14th proved the difference.
The loss was hard on the Nationals, who had taken the game into extras on the back of Ian Desmond's game-tying solo shot in the eighth.
Miami and Tampa Bay went even further, slugging it out over 15 innings before the Marlins inflicted a 4-3 defeat on the Rays.
Scott Cousins drove in the go-ahead run with a triple.
Ryan Braun hit two home runs, his 18th and 19th of the season, lifting the Milwaukee Brewers to a 6-2 victory over the Minnesota Twins.
Jarrod Saltalamacchia produced the big hit of the night for Boston, belting a two-run homer in the fourth to help the Red Sox beat the Chicago Cubs 4-3.
Homer Bailey tossed eight frames of one-run ball as the Cincinnati Reds made it five straight wins by beating the New York Mets 4-1.
Rajai Davis delivered a walk-off RBI single in the 10th, capping a come-from-behind 6-5 victory for the Toronto Blue Jays over the Philadelphia Phillies.
Justin Grimm got the win on his big-league debut, allowing three runs and striking out seven in six innings in an 8-3 Texas Rangers win over the Houston Astros.
Matt Holliday paced the St Louis offence with five RBI and Yadier Molina drove in four, with both men homering, as the Cardinals beat the Kansas City Royals 10-7.
A pinch-hit home run from Jonny Gomes helped the Oakland Athletics to their fifth win in a row, 6-4 over the San Diego Padres.
Tim Lincecum's struggles continued as he surrendered five runs in five innings as the San Francisco Giants lost 7-4 to the Seattle Mariners, while the Chicago White Sox beat the Los Angeles Dodgers 5-4.
The Detroit Tigers beat the Colorado Rockies 4-1 and the Pittsburgh Pirates were 9-2 winners over the Cleveland Indians.
'Cheb%20Khaled'
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
