Sepang, Malaysia // Nico Rosberg made light of claims he blocked Lewis Hamilton in Malaysian Grand Prix qualifying on Saturday when he posed as a journalist and questioned his teammate about the incident.
Speculation was rife that Rosberg, in an echo of Monaco last year, deliberately impeded his rival in Q3 when Hamilton aborted a flying lap as he drew up behind the German.
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As Hamilton spoke to reporters, Rosberg appeared and, joking that he was a journalist, asked what the Briton thought about suggestions that he was blocked by his teammate.
“I think you should probably ask him,” Hamilton responded drily.
As Hamilton finished on pole, the incident was of little consequence, but it evoked memories of last year’s clashes as the two Mercedes drivers vied for the title.
In Monaco, Rosberg claimed pole position ahead of Hamilton after blocking his teammate on a flying lap, and in Belgium he crashed into his rival and was later punished.
Hamilton played down yesterday’s skirmish after a rain-interrupted qualifying session, and Rosberg was at pains to protest his innocence.
“He bailed out (of the flying lap) very well before coming up on me,” said the German, before admitting that he could not prove his claim. “I don’t have an answer right now to make that a fact for you, but I’ll have to think about something later on.”
Rosberg said he was annoyed at himself for a poor qualifying session when he finished third behind championship leader Hamilton and Ferrari’s Sebastian Vettel.
Elsewhere, Max Verstappen, 17, set his sights on becoming F1’s youngest points-scorer after he equalled his father Jos’s best qualifying performance in just his second race.
Verstappen, already the youngest driver in F1 history, lapped up wet conditions to finish a brilliant sixth and put himself in line for points today.
“I studied the lines from last year, so that helped me already a bit,” the teenager said. “I think the most important thing is to just stay cool and do your lap.”
Verstappen has now matched his father Jos, whose career qualifying highlight was sixth at the Belgian Grand Prix in 1994.
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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
