Bobby Finke has his coaches to thank after a last-gasp surge from nowhere that won him Olympic gold on Thursday in the men's 800 metres freestyle, with an astonishing finish in a distance race that might put some sprinters to shame.
Finke was in the pack trailing Rio gold medallist Gregorio Paltrinieri of Italy by more than a body length for much of the race and was fourth with 100m to go, but switched pace dramatically into the last turn and clawed back into contention.
The 21-year-old American burst off the wall and quickened down the final straight with a last 50 metres that was faster than those of all the medallists in both the men's 200 and 400 freestyle events.
"I cannot tell you how many times my coaches throughout the fall and spring teach us how to switch gears in the last stages," said Finke, who finished in 7:41.87 in the inaugural event, his first major title.
"Switch gears at the end of the race, just do my best and have that sprint."
Paltrinieri was beaten into silver by 0.24 seconds and Ukraine's Mykhailo Romanchuk was a close third.
"I wasn't holding anything back, honestly," Finke added. "When I realised I'd started to gain ground I was more motivated to pass them."
"That's probably the happiest I've been in the sport."
Paltrinieri, 26, swam a bold race from an outside lane and never faded, opening up a huge lead that he held right up to the final touch. He even managed a second wind towards the end, but was powerless against Finke's late pace.
The Italian, the 1,500 freestyle champion in Rio, celebrated his silver as if it were a gold and said it was remarkable he was even able to compete after two weeks out with glandular fever last month.
"It was pretty bad, at some point I was thinking 'Am I coming or not?'," he told a news conference, for which he arrived, beaming, and wrapped in an Italian flag.
"My condition was really awful, really bad. I was depressed and asking myself why now? Why now?"
"Today, I thought I had to put my heart in the swimming pool and not think about anything else just swim, and it was great."
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
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
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
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.
Lampedusa: Gateway to Europe
Pietro Bartolo and Lidia Tilotta
Quercus
UAE currency: the story behind the money in your pockets
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
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6pm: Al Dhafra – Maiden (PA) Dh80,000 (T) 1,600m; Winner: AF Mualami, Antonio Fresu, Abubakar Daud
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7pm: Al Mafraq – Handicap (PA) Dh80,000 (T) 1,600m; Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi
7.30pm: Al Samha – Handicap (TB) Dh80,000 (T) 1,600m; Winner: Celestial Spheres, Patrick Cosgrave, Ismail Mohammed
