Atlanta Hawks' Trae Young, left, celebrates with John Collins after Collins hit a three pointer in the final minute against the Washington Wizards. AP
Atlanta Hawks' Trae Young, left, celebrates with John Collins after Collins hit a three pointer in the final minute against the Washington Wizards. AP
Atlanta Hawks' Trae Young, left, celebrates with John Collins after Collins hit a three pointer in the final minute against the Washington Wizards. AP
Atlanta Hawks' Trae Young, left, celebrates with John Collins after Collins hit a three pointer in the final minute against the Washington Wizards. AP

Trae Young inspires Hawks to play-off berth with dramatic win against Wizards

Elsewhere, Brooklyn Nets defeat San Antonio Spurs and Mavericks down Pelicans

The National

May 13, 2021

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The Atlanta Hawks clinched their first play-off berth since 2017 with a thrilling 120-116 home win over the Washington Wizards.

Trae Young scored 33 points, Bogdan Bogdanovic 20, and John Collins finished with 18, including the three-pointer that gave Atlanta the lead with 24 seconds left.

The Hawks post-season berth comes after a 25-11 win-loss ratio under interim coach Nate McMillan.

Russell Westbrook had 34 points, 15 assists but only five rebounds for Washington, two nights after breaking Oscar Roberson's record with his 182nd career triple-double.

James Harden had 18 points and 11 assists in his comeback after an 18-game absence to help the Brooklyn Nets defeat the San Antonio Spurs 128-116.

Harden also had seven rebounds after missing more than a month with a strained hamstring, while Landry Shamet had 21 points and Nicolas Claxton 18 for the home side.

DeMar DeRozan had 21 points for the Spurs, who missed a chance to secure a spot in the play-in tournament.

Luka Doncic scored 33 points to lead the Dallas Mavericks to a 125-107 win over the visiting New Orleans Pelicans.

Kristaps Porzingis scored 19 on his return from injury in a win which means Dallas can clinch at least the sixth seed in the Western Conference play-offs by winning one of their two remaining fixtures.

The undermanned Pelicans, restricted by injuries to only four regular starters, were led by Eric Bledsoe and Jaxson Hayes with 15 points each as they were eliminated from post-season contention.

Elsewhere, the Portland Trail Blazers upset the Utah Jazz 105-98 in Salt Lake City, the Cleveland Cavaliers beat the visiting Boston Celtics 102-94 and the Los Angeles Lakers edged past the visiting Houston Rockets 124-122.

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Review: Tomb Raider
Dir: Roar Uthaug
Starring: Alicia Vikander, Dominic West, Daniel Wu, Walter Goggins
​​​​​​​two stars

Citadel: Honey Bunny first episode

Directors: Raj & DK

Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon

Rating: 4/5

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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

Match info

Uefa Champions League Group C

Liverpool v Napoli, midnight

Checks continue

A High Court judge issued an interim order on Friday suspending a decision by Agriculture Minister Edwin Poots to direct a stop to Brexit agri-food checks at Northern Ireland ports.

Mr Justice Colton said he was making the temporary direction until a judicial review of the minister's unilateral action this week to order a halt to port checks that are required under the Northern Ireland Protocol.

Civil servants have yet to implement the instruction, pending legal clarity on their obligations, and checks are continuing.

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

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