The four-time NBA champion San Antonio Spurs stormed to a franchise-best 4-0 start to the season after routing the Indiana Pacers 101-79 on Monday.
Reserve Gary Neal led five Spurs in double figures with 17 points, while Tim Duncan got a double-double with 14 points and 11 rebounds to lift the franchise to a new milestone.
Despite winning four NBA championships between 1999 and 2007, the Spurs had never won their first four regular season games until now.
San Antonio grabbed an eight-point lead after the first quarter before scoring the first 11 points of the second to push their advantage to 37-18.
The visiting Pacers (2-2) never fully recovered, trimming the deficit to nine at halftime only to be pegged back again in the second half.
George Hill and Paul George had 15 and 14 points respectively but Indiana shot just 34 per cent from the field.
Carmelo Anthony led the way with 21 points as the New York Knicks secured a 3-0 start to a season for the first time this century with a 110-88 victory over the Philadelphia 76ers.
JR Smith poured in 17 points, Raymond Felton had 16 and Tyson Chandler 14 for the Knicks, who had beaten the same opposition 24 hours earlier.
It meant they won their first three games for the first time since 1999.
The Minnesota Timberwolves erased a 22-point deficit as they rallied to beat the Brooklyn Nets 107-96.
From 71-49 down near the start of the second half, the Timberwolves were unstoppable, sealing the win with a 32-10 fourth quarter.
Nikola Pekovic led Minnesota with 17 points.
LeBron James starred for Miami as the Heat surged to a 124-99 victory over the Phoenix Suns.
James scored 23 points and grabbed 11 rebounds in a win which was secured courtesy of a 23-6 run in the third.
The Memphis Grizzlies got 16 points and 18 rebounds from Zach Randolph as they beat the Utah Jazz 103-94 in front of their new owners.
OJ Mayo poured in 32 points to help the Dallas Mavericks to a 114-91 victory over the Portland Trail Blazers.
The Sacramento Kings got their first win as 23 points and 15 rebounds from DeMarcus Cousins helped them edge out the Golden State Warriors 94-92.
Dion Waiters poured in 28 points wile Kyrie Irving added 24 points and 10 rebounds to help the Cleveland Cavaliers beat the Los Angeles Clippers 108-101.
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The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
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Points tally
1. Australia 52; 2. New Zealand 44; 3. South Africa 36; 4. Sri Lanka 35; 5. UAE 27; 6. India 27; 7. England 26; 8. Singapore 8; 9. Malaysia 3
More on animal trafficking
LILO & STITCH
Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
Director: Dean Fleischer Camp
Rating: 4.5/5
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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
Vaccine Progress in the Middle East
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds
