In many ways the pressure is off Nico Rosberg.
The destiny of the drivers’ championship is out of his hands. Even if he wins the five remaining races of the season, beginning with Sunday’s Russian Grand Prix where he starts on pole position, it still would not be enough to finish the year as No 1 if teammate Lewis Hamilton finishes second behind him on every occasion.
All Rosberg can do is worry about his form, try to improve on what has been an inconsistent year, and hope that some bad luck comes the way of Hamilton if he is to walk away from the season finale, the Etihad Airways Abu Dhabi Grand Prix on November 29, as champion.
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Hamilton has won eight times this season, to Rosberg’s three, and no driver has ever failed to finish top having triumphed that many times in a year. But while Rosberg’s title hopes may be slim, there are still important things for him to push for.
Firstly, second place in the championship is by no means a guarantee, given he is only 18 points clear of Ferrari’s Sebastian Vettel, but finishing the year strongly could help build some momentum for 2016.
Hamilton won six of the last seven races in 2014 on his way to a world title. He carried that form into this year and has been more dominant over his teammate than 12 months earlier.
Triumphing today and picking up more victories in the remaining races would be a statement of intent for next year that he means business and intends to give Hamilton a harder time.
He certainly has made a good start to that with arguably his best display in qualifying since Spain in May, which was the scene of his first pole of the year.
He got his second in Japan two weeks ago, but that was in a truncated session which was shortened due to Daniil Kvyat’s Red Bull Racing car crashing, and Hamilton was convinced he had been on a lap that would have dislodged the German from top spot before the red flags halted proceedings.
But there were no excuses yesterday. Rosberg was quicker than Hamilton in final practice and then each session of qualifying, with his fastest lap of 1 min, 37.113 sec proving to be 0.320 secs faster than his teammate’s.
Rosberg tried to deflect attention from his victory aspirations by focusing on Mercedes’s chances of wrapping up the constructors’ championship today.
They only need to out-score Ferrari by three points to do that, and their chances look good with Vettel and Kimi Raikkonen down in fourth and fifth on the grid.
“The constructors’ championship is a really important target for us this weekend. It would be amazing to clinch it for a second time so early on in the season,” Rosberg said. “At the same time I’m out here to reduce the gap to Lewis in terms of points.”
Meanwhile, Carlos Sainz Jr will have to wait until this morning to find out if he is medically cleared to compete in the race after missing qualifying following a crash in practice.
The Spaniard crashed at Turn 13 and his Toro Rosso car was left wedged under the Tecpro barriers used by the venue following the sizeable impact.
He was taken to Sochi Hospital and was due to be kept in overnight as a precaution.
* With agency
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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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