Miami Heat's LeBron James dunks against Ekpe Udoh of the Milwaukee Bucks.
Miami Heat's LeBron James dunks against Ekpe Udoh of the Milwaukee Bucks.
Miami Heat's LeBron James dunks against Ekpe Udoh of the Milwaukee Bucks.
Miami Heat's LeBron James dunks against Ekpe Udoh of the Milwaukee Bucks.

NBA: Miami Heat power to playoffs win over Milwaukee as Lakers slump to defeat against Spurs


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Reigning NBA champion the Miami Heat opened their playoff campaign in style with a wire-to-wire 110-87 victory over the Milwaukee Bucks.

LeBron James fell two assists short of a triple-double, scoring 27 points and grabbing 10 rebounds with eight assists as the Heat drew first blood in the best-of-seven Eastern Conference first-round series.

Ray Allen scored 20 points, Dwyane Wade added 16 and Chris Bosh chipped in 15 for the Heat, who carried their strong form of the second half of the regular season seamlessly into the playoffs.

Since the All-Star break the Heat had gone 30-2 - the best second-half winning percentage in NBA history.

Their league-leading regular season record of 66-16 included a 27-game winning streak and assured them of home-court advantage throughout the playoffs.

Against Milwaukee, a team that limped into the playoffs as the eighth seed in the East, the Heat showed they intended to put the advantages they've earned to good use.

They held the Bucks to 42 per cent shooting and out-rebounded them 46-31.

"We know we can play a better game," James said afterwards "We didn't play our best game. We didn't shoot the ball like we're capable of doing from the outside. But the one thing that we did do was we shared the ball once again. We had 22 assists and we rebounded the ball, too."

The Heat jumped to an early nine-point lead and led by as many as 25 points in the second half.

"They came out in the second half on a mission," said the Bucks' Larry Sanders. "They picked their intensity up and we fell short a little bit.

"They played with a lot of intensity tonight on both ends. They attack on the defensive end and offensive end. We just have to attack and keep our composure."

Brandon Jennings scored 18 of his 26 points in the first half for Milwaukee. Monta Ellis added 22 for the Bucks, which remained without a win in an opening game of a playoff series since May of 2001. They'll try to bounce back in game two on Tuesday.

The Indiana Pacers saw off the visiting Atlanta Hawks 107-90 in their Eastern Conference play-off opener at Bankers Life Fieldhouse.

Paul George was the star of the show for the hosts with 23 points, 12 assists and 11 rebounds

Meanwhile the San Antonio Spurs made home advantage count in the first match of their NBA play-off series against the Los Angeles Lakers.

The star trio of Tim Duncan, Tony Parker and Manu Ginobili combined for 53 points Sunday to lead the Spurs to a 91-79 victory.

With Lakers superstar Kobe Bryant sidelined by a torn Achilles tendon, the result was exactly what many expected in the first game of the best-of-seven Western Conference first-round series.

Duncan posted the 139th playoff double-double of his career with 17 points and 10 rebounds.

Parker added 18 points and eight assists and also made three steals, while Ginobili, showing no sign of the hamstring strain that sidelined him late in the regular season, contributed 18 points.

Spurs point guard Parker noted that without Bryant, the Lakers were "a totally different team."

"It's not an excuse," Mike D'Antoni, the Lakers coach, said of Bryant's absence.

"I thought we had good shots, we've got to knock them down."

Recuperating from tendon surgery, Bryant still made his presence felt with a few pointers for his teammates on Twitter.

"Nothing worse than watching your brothers struggle and u can't do anything about it," he tweeted after the game ended.

"It's great to have that commentary," D'Antoni remarked afterwards, drawing a laugh when asked about Bryant's mid-game critiques on the social networking site.

Even with point guard Steve Nash back from an extended injury absence, the Lakers — the last team to clinch a playoff berth — clearly have a tough task ahead of them when the series resumes on Wednesday.

Dwight Howard and Pau Gasol did what they could. Howard scored 20 points with 15 rebounds and Gasol delivered 16 points, 16 rebounds and six assists.

Nash scored 16 points in 29 minutes on the floor, but the Lakers couldn't overcome 18 turnovers and lacklustre 3-of-15 shooting from three-point range.

"We can't get discouraged that we lost the first game," Howard said.

"We saw a couple of things that we could have done a lot better, and we'll do a better job in the second game."

In Oklahoma City, the top-seeded Thunder ran out 120-91 winners over the Houston Rockets.

Kevin Durant scored 24 points with six rebounds and four assists in the Thunder's rout of the Rockets.

Russell Westbrook delivered 19 points, 10 assists and eight rebounds while Serge Ibaka added 17 points and seven rebounds for the victors.

James Harden, traded by the Thunder to the Rockets before the season, connected on just 6-of-19 from the floor but led Houston with 20 points. He got little help from fellow starters Jeremy Lin, Omer Asik, Chandler Parsons and Greg Smith, who combined for just 28 points as the Rockets made their first appearance in the playoffs since 2009.

After what coach Kevin McHale called a "nervy" start, Houston settled down, but never got their potent offence firing.

"We just didn't play well, that was the bottom line," said McHale, whose team will try to bounce back in game two on Wednesday.

"We had some good looks early and didn't make them, and then we started to press a little bit."

Durant said the Thunder, aiming to get back to the NBA finals after falling to Miami in last year's championship series, weren't trying to make a statement.

"We just wanted to take care of our home court," he said.

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

The biog

Hometown: Cairo

Age: 37

Favourite TV series: The Handmaid’s Tale, Black Mirror

Favourite anime series: Death Note, One Piece and Hellsing

Favourite book: Designing Brand Identity, Fifth Edition

The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
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Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
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Sama TV

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

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  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
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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

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