With one week to go in the NHL's regular season, half of the 16 play-off spots are still up for grabs.
And happily, for those who like surprises, the closing scramble will include some of the league's traditional post-season no-shows.
The NHL's lockout-shortened regular season has opened the door for six teams that have missed the play-offs for at least the past three years, including Toronto Maple Leafs, whose postseason drought dating to 2003/04 is the league's longest running disappointment.
Also giving their fans new-found hope are New York Islanders and Winnipeg Jets (each working on five-season droughts), each battling for one of the bottom-tier spots in the Eastern Conference.
In the Western Conference, Dallas Stars (four seasons out), Minnesota Wild (four seasons out) and Columbus Blue Jackets (three seasons out) are in a five-way dogfight with a couple of traditional winners who have struggled this season, Detroit Red Wings and St Louis Blues, for the sixth, seventh and eighth seeds.
"It doesn't matter who you play right now, every game is a big challenge," Mikko Koivu, the Minnesota captain, told WildTV. "We have to keep building our game and trust it brings good results."
Good results or bad, the Leafs, who seemed like shoo-ins a week ago, were not going to make it easy on their large, long-suffering fans.
On the verge of clinching a coveted spot last week, Toronto failed to win any of their three games.
Winger Joffrey Lupul told the Toronto Globe and Mail, "We're not competing or outplaying the guy across from [us]. It's kind of a recipe for disaster."
If the Leafs were slumping toward the finish, the Islanders were sprinting, riding a 7-1-2 streak and finding themselves in the seventh spot, just in front of New York Rangers and the Jets.
Not only have the Isles missed the play-offs every year since 2006/07, they have gone the longest of any franchise without winning a play-off series, since 1993.
Matt Moulson, the Islanders left wing, said he and his teammates were enjoying the fresh experience of "games that mean a lot at the end of the year. Each one is intense. It's a lot of fun to play in them".
As for supposed powerhouses Detroit, the short, 48-game season has caught them snoozing. They have reached the post-season in a league-best 21 consecutive years, but began the weekend in ninth place, two points off a play-off berth.
After a critical defeat to non-contender Calgary Flames, the Wings goaltender Jimmy Howard told reporters: "If you don't show up, if you have mental lapses, anyone can beat you."
Indeed, it seems to be the year of the "anyone".
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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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