EAST RUTHERFORD, New Jersey // Anyone looking for the big play this weekend should turn on the NFC wild-card game with the Atlanta Falcons and New York Giants. There are bound to be a few of them at MetLife Stadium tonight.
Start with the Falcons (10-6) and Matt Ryan. While the running back Michael Turner and the receiver Roddy White move the chains, Ryan has developed a big-play chemistry with his rookie receiver Julio Jones. The two have combined on eight touchdowns. The shortest has been 17 yards and there are four over 48 yards.
The big combo for the Giants (9-7) is Eli Manning and the rising second-year star Victor Cruz. The two have combined on five touchdowns of 68 yards or more, including a league record-tying 99-yarder against the New York Jets two weeks ago.
The big-play nature of the two offences is not surprising in this season dominated by the quarterbacks and the offences.
A record 11,356 points were scored, with games averaging 44.4 points, the highest average in 46 seasons (46.1 in 1965).
"A lot of times, you do what you have to do," Tom Coughlin, the Giants coach, said.
While Ryan and Manning have had career seasons, the big-play nature of their game has been unexpected. Much of the credit for that goes to Jones and Cruz.
Atlanta moved up to No 11 in the NFL Draft this spring to grab Jones from Alabama. They have not regretted it. His 54 catches for 959 yards and eight touchdowns led all NFL rookies.
Having Jones has forced opposing defences to pick their poison. They can double any receiver, but they can't double everyone. That helps White, who had an NFC-high 100 catches, and the Pro Bowl tight end Tony Gonzalez.
"When you have Julio on one side, Roddy on the other, Tony in the middle, and then you add another guy like Harry Douglas who has had a great season as well, somebody is going to have one-on-one matchups," said Ryan, who had a career-best 29 touchdowns in the regular season.
While concerned about Jones, Perry Fewell, the Giants defensive coordinator, said everything starts with slowing Turner, who rushed for 1,340 yards.
"It's well documented that when he goes over 100 yards, they win," Fewell said.
The Falcons do not have to worry about the Giants' running game as much. New York finished last in the league in rushing, averaging less than 90 yards.
That forced Manning and the passing game to step up, and he has had a spectacular season.
Manning threw for 4,933 yards, with Cruz catching 82 passes for a team record 1,536 yards and nine TDs. "We always have that capability - to hit the big play," Manning said. "Now it's just being consistent."
William Moore, the Falcons safety, said it is going to be hard to stop Manning."We're going to have to [force turnovers]," Moore said. "Turnovers are going to be key this weekend."
MATCH-UPS
• Atlanta Falcons at New York Giants
Atlanta, grateful to have barely avoided a game at the potent New Orleans Saints, welcome a game against New York, a team that survived a brutal late-season schedule. Matt Ryan, the Falcons quarterback, in fourth season, is 0-2 in play-offs. Eli Manning, the Giants quarterback, won the Super Bowl in his third post-season. Ryan excelled at no-huddle offence, lifted by Julio Jones, Roddy White and Tony Gonzalez catching passes. Manning was superb in fourth quarter with a record 15 touchdown passes, good for five come-from-behind wins.
• Pittsburg Steelers at Denver Broncos
Pittsburgh limp into Denver without Rashard Mendenhall and with Ben Roethlisberger ailing. The pass-happy Steelers have little choice but to throw. Even if visitors struggle to score against Denver's ferocious pass rush, they will not need many points for win. Pittsburgh's defence is ranked No 1, and the Broncos have hit a wall with Tim Tebow at quarterback, failing to reach end zone last week. Denver staggered into the play-offs with three losses in a row.
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
'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
THE SPECS
Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
