NBA roundup: Jazz first to 40 wins as Donovan Mitchell matches Hall of Famer Karl Malone

Donovan Mitchell scored 42 points and the Utah Jazz became the first team in the NBA to reach the 40-win mark with a 128-112 victory Saturday night over the Sacramento Kings in Salt Lake City.

Mike Conley added 26 points and Joe Ingles contributed 20 off the bench, with both players sinking five 3-pointers, to help the Jazz overcome a double-digit deficit en route to a rout of the Kings.

It was Utah's 24th straight win at home and the team's 11th win in 13 games.

Mitchell became the first Jazz player since Hall of Famer Karl Malone to score 35 points in three consecutive games.

De'Aaron Fox scored 30 and Richaun Holmes poured in 25 points for Sacramento, but the Kings couldn't hold on to an early 11-point lead.

Warriors 125, Rockets 109

Stephen Curry poured in a game-high 38 points to move within 18 of Wilt Chamberlain's career franchise record, lifting Golden State to a victory over visiting Houston.

Andrew Wiggins chipped in with 25 points and Jordan Poole 21 off the bench for the Warriors. Curry increased his career point total to 17,765, putting him in a position to possibly catch and pass Chamberlain (17,783) as early as Golden State's next game, which is Monday at home against Denver.

John Wall, who sat out Friday's 126-109 road loss to the Los Angeles Clippers, returned to pace the Rockets with 30 points.

Suns 134, Wizards 106

Devin Booker's 27 points, double-doubles from both Chris Paul and Deandre Ayton, and a dominant third quarter powered Phoenix to a rout of visiting Washington.

Washington played without NBA-leading scorer Bradley Beal, who is sidelined by back soreness. Paul scored 13 points and dished 10 assists, Ayton shot 7-of-10 from the floor for 14 points and grabbed 10 rebounds, and all five Phoenix starters scored in double-figures.

Just three Wizards scored in double-figures. Russell Westbrook recorded his 22nd triple-double of the season with 17 points, 14 assists and 11 rebounds, but shot 0-of-4 from long range and 6-of-17 from the floor overall.

Lakers 126, Nets 101

The energetic Lakers used ball pressure, sticky defense and good perimeter shooting to run past Brooklyn on the road. Los Angeles corralled one steal and posted four blocks, forcing 19 Brooklyn turnovers while converting those into 25 points.

In his second game back from a hamstring injury, Kevin Durant led the Nets with 22 points, seven rebounds and five assists in 24 minutes. LaMarcus Aldridge added 12 points.

Point guard Dennis Schroder carried the short-handed Lakers early, scoring all 19 points in the first half. Even an injured tailbone suffered while taking a charge on a baseline drive by Brooklyn's Blake Griffin could not slow Schroder, who remained in the game.

Raptors 135, Cavaliers 115

Gary Trent Jr. scored 25 of his career-high 44 points in the first half to lift visiting Toronto to a victory over Cleveland.

Trent made 17 of 19 shots from the floor -- including 7 of 9 from 3-point range -- to pace the Raptors. Malachi Flynn finished with 20 points for the Raptors, who erupted for 47 points in the opening quarter after making 17 of 20 shots from the floor (franchise-best 85.0 percent). Toronto didn't take its foot off the gas and set a franchise record for points in a half at 87.

Collin Sexton scored 29 points, Darius Garland had 19 and Kevin Love added 18 for the Cavaliers, who saw their modest two-game winning streak come to a halt.

Blazers 118, Pistons 103

Enes Kanter set a franchise record with an NBA season-best 30 rebounds and also scored 24 points to lead Portland to a victory over visiting Detroit.

Damian Lillard recorded 27 points and 10 rebounds, and CJ McCollum scored 26 points for the Trail Blazers. Carmelo Anthony and Nassir Little added 11 points apiece.

Josh Jackson matched his career high of five 3-pointers while scoring 21 points for the Pistons, who played without leading scorer Jerami Grant (knee) for the second straight game.

76ers 117, Thunder 93

Joel Embiid scored 27 points to lead Philadelphia to a road win over Oklahoma City.

It was Embiid's first time playing both ends of a back-to-back since returning from missing 10 games due to a knee injury. Three Philadelphia starters -- Embiid, Ben Simmons and Furkan Korkmaz -- scored 10 points each in the opening quarter as the 76ers jumped out to a 37-25 lead.

Philadelphia dominated inside early, with 18 points in the paint while shooting 13 of 16 inside the 3-point line in the first quarter.

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

'Laal Kaptaan'

Director: Navdeep Singh

Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain

Rating: 2/5

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal

Rating: 2/5

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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