MLB: San Francisco Giants set up World Series showdown with Detroit Tigers

The San Francisco Giants routed the St. Louis Cardinals 9-0 in Game Seven of the National League Championship Series to complete a stunning comeback and advance to the World Series against the Detroit Tigers.

The Giants, the 2010 World Series winners, trailed last year's champion Cardinals 3-1 in the best-of-seven series but ran off three straight victories by a combined score of 20-1 to win the National League championship four games to three.

"We played with more heart and more determination than any club I've seen," Giants manager Bruce Bochy after the match.

"They didn't want to go home."

San Francisco will host the American League winning Tigers, who swept the New York Yankees 4-0 to win the pennant, in the first two games of Major League Baseball's championship starting with the opener of the Fall Classic tomorrow night (Wednesday).

A five-run burst in the third inning blew the game open for the Giants, who had scored single runs in the first two innings for a 2-0 lead.

The key blow was a fortuitous, spinning double off the broken bat of Hunter Pence with the bases loaded and no outs that scored three runs. Some shaky fielding by the Cardinals allowed the Giants to add two more runs to run off to a 7-0 lead.

The victory for the Giants was their sixth do-or-die triumph of this postseason, after fighting back to win the last three games on the road in their best-of-five Division Series with the Cincinnati Reds.

Matt Cain was the winning pitcher in the decider, throwing five and two-thirds innings of shutout ball, allowing five hits and one walk with four strikeouts. St Louis starter Kyle Lohse gave up six hits and five runs in two-plus innings.

sports@thenational.ae

@SprtNationalUAE

Zayed Sustainability Prize

Clean water and solar homes: Zayed prize finalists present sustainability solutions

What is the Zayed Sustainability Prize?

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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

Three ways to get a gratitude glow

By committing to at least one of these daily, you can bring more gratitude into your life, says Ong.

During your morning skincare routine, name five things you are thankful for about yourself.
As you finish your skincare routine, look yourself in the eye and speak an affirmation, such as: “I am grateful for every part of me, including my ability to take care of my skin.”
In the evening, take some deep breaths, notice how your skin feels, and listen for what your skin is grateful for.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence