Chris Paul scored 14 of his 21 points in the fourth quarter and also contributed 11 assists and six rebounds to help the Phoenix Suns record a 122-105 victory over the visiting Denver Nuggets in the opening game of the Western Conference semi-finals on Monday night.
Mikal Bridges scored 23 points, Devin Booker notched 21 points and eight assists, and Deandre Ayton contributed 20 points and 10 rebounds for the second-seeded Suns. Phoenix outscored Denver 59-33 over the final 19 minutes, 34 seconds.
Nikola Jokic registered 22 points, nine rebounds and three blocked shots for the third-seeded Nuggets.
Aaron Gordon scored 18 points, Michael Porter Jr. added 15 points, Facundo Campazzo tallied 14 points and JaMychal Green had 10 points and 11 rebounds for Denver.
Game 2 will be Wednesday night, also in Phoenix.
Jae Crowder added 14 points for the Suns, who shot 54.1 percent from the field, including 13 of 34 from 3-point range.
The Nuggets connected on 46.7 per cent of their shots and were 14 of 40 from behind the arc.
Denver held a 72-63 lead after two free throws by Austin Rivers with 7:34 left in the third quarter before the Suns exploded for 16 straight points en route to controlling the remainder of the contest.
Ayton's three-point play put Phoenix ahead at 74-72 with 4:26 left in the third before Booker nailed a 3-pointer and Bridges added a basket to complete the run and give the Suns a seven-point lead.
Porter knocked down a 3-pointer with 3:22 left to end a Denver scoring drought of 4:12.
The Nuggets were again within four later in the stanza before Phoenix rattled off 11 consecutive points. Ayton's dunk and Bridges' 3-pointer gave the Suns an 88-79 lead entering the fourth quarter before Dario Saric scored a basket and Paul knocked down back-to-back jumpers to make it 94-79 with 10:27 left in the contest.
Paul Millsap scored in the interior with 10 minutes left to halt the Phoenix run. But the Suns kept the heat on as Paul converted a three-point play and a 3-pointer and Cameron Payne fed the alley-oop to Torrey Craig for a ferocious dunk that increased the Phoenix lead to 102-84 with 8:36 left.
Crowder later knocked down a 3-pointer to make it 114-97 with 3:34 left, and Booker added a jumper 26 seconds later to end any suspense. The Suns' lead topped out at 20 points.
Jokic had 15 first-half points as the Nuggets held a 58-57 lead at the break.
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
The biog
Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic
Company%20profile
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
RESULT
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87')
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
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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6026 – Dh 200
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
WORLD'S%2010%20HIGHEST%20MOUNTAINS
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