• PARIS, FRANCE - AUGUST 07: Omar Ismail of Team Palestine looks on during the Omar Ismail of Team Palestine and Hadi Tiranvalipour of of Refugee Olympic Team on day twelve of the Olympic Games Paris 2024 at Grand Palais on August 07, 2024 in Paris, France. (Photo by Maja Hitij / Getty Images)
    PARIS, FRANCE - AUGUST 07: Omar Ismail of Team Palestine looks on during the Omar Ismail of Team Palestine and Hadi Tiranvalipour of of Refugee Olympic Team on day twelve of the Olympic Games Paris 2024 at Grand Palais on August 07, 2024 in Paris, France. (Photo by Maja Hitij / Getty Images)
  • Palestine's Omar Ismail (blue) and Spain's Adrian Vicente compete in the taekwondo men's -58kg round of 16 bout of the Paris 2024 Olympic Games. AFP
    Palestine's Omar Ismail (blue) and Spain's Adrian Vicente compete in the taekwondo men's -58kg round of 16 bout of the Paris 2024 Olympic Games. AFP
  • Ismail and Vicente in action. AFP
    Ismail and Vicente in action. AFP
  • Palestine's Ismail reacts after losing to Spain's Vicente. AFP
    Palestine's Ismail reacts after losing to Spain's Vicente. AFP
  • Spain's Vicente consoles Palestine's Ismail. AFP
    Spain's Vicente consoles Palestine's Ismail. AFP
  • A disappointed Ismail exits the mat. AP
    A disappointed Ismail exits the mat. AP
  • Refugee Olympic Team's Hadi Tiranvalipour and Palestine's Omar Ismail (blue) compete. AFP
    Refugee Olympic Team's Hadi Tiranvalipour and Palestine's Omar Ismail (blue) compete. AFP
  • Ismail and Tiranvalipour in action. Getty Images
    Ismail and Tiranvalipour in action. Getty Images
  • Ismail and Tiranvalipour in their opening bout. Getty Images
    Ismail and Tiranvalipour in their opening bout. Getty Images
  • Ismail and Tiranvalipour after their match. Getty Images
    Ismail and Tiranvalipour after their match. Getty Images

Paris 2024: Palestine's Omar Ismail shows promise on Olympics debut in taekwondo


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Palestine's Omar Ismail was defeated in the -58kg taekwondo Round of 16 at the Paris Olympics on Wednesday – but not before pushing his experienced opponent close.

UAE-based Ismail, who lives in Sharjah, was up against second seed Adrian Vicente of Spain and was seconds away from taking the match into a deciding round.

After losing the first round 8-3, Ismail led the second 6-3 with 10 seconds remaining, but a head kick from Vicente in the final exchanges turned the contest back in the Spaniard's favour.

Considering the pedigree of his opponent – Vicente won bronze at last year's World Championships – Ismail, 18, proved he can challenge the best in the sport.

Earlier in the day, Ismail had made a winning start to his campaign with a 2-0 victory over Hadi Tiranvalipour of the Refugee Olympic Team.

Ismail won the first round 4-3 to take an early lead and followed it up with a 5-0 second-round victory to book his place in the Round of 16.

Meanwhile, Qatar's reigning Olympic champion Mutaz Barshim made it through the high jump qualifying round at Paris 2024 but not without a slight fitness niggle.

Barshim was one of four athletes in his group to clear the 2.27 metre benchmark to qualify joint-second behind the USA's Shelby McEwen, who flawlessly completed all his jumps. Barshim had missed his first attempt at 2.27m.

Barshim, 33, and Italy's Gianmarco Tamberi, who famously agreed to share the gold medal in Tokyo rather than contest a jump-off, once again showed their friendship during a difficult qualifying session.

  • Italy's Gianmarco Tamberi, right, checks on Qatar's Mutaz Barshim who is holding his calf following an injury while competing in the men's high jump qualification. AFP
    Italy's Gianmarco Tamberi, right, checks on Qatar's Mutaz Barshim who is holding his calf following an injury while competing in the men's high jump qualification. AFP
  • Qatar's Mutaz Barshim rests as he waits to compete. AFP
    Qatar's Mutaz Barshim rests as he waits to compete. AFP
  • Mutaz Barshim, of Qatar, competes during the men's high jump qualification. AP
    Mutaz Barshim, of Qatar, competes during the men's high jump qualification. AP
  • Qatar's Mutaz Barshim competes in the men's high jump. AFP
    Qatar's Mutaz Barshim competes in the men's high jump. AFP
  • Mutaz Barshim of Qatar waves to the crowd. EPA
    Mutaz Barshim of Qatar waves to the crowd. EPA
  • Gianmarco Tamberi of Team Italy checks on Barshim. Getty Images
    Gianmarco Tamberi of Team Italy checks on Barshim. Getty Images
  • Tamberi, right, and Barshim embrace. Getty Images
    Tamberi, right, and Barshim embrace. Getty Images

Both advanced despite physical issues. At one point, with Barshim writhing in pain with what looked like a cramp in his calf, Tamberi came over and massaged his leg. Later, the medical staff took over.

“Nothing is good right now,” Tamberi said after joining his friend in Saturday's final (9pm UAE). Tamberi, 32, has already had an eventful Olympics, losing his wedding ring in the Seine while taking care of flag bearer duties for Italy during the opening ceremony. He then had to return home and was hospitalised for what he described on Instagram as a "probable" kidney stone issue.

Meanwhile, Djamel Sedjati breezed through his 800m heat, saluting as he crossed the finish line in first place.

The Algerian has designs on David Rudisha's world record of 1:40.91secs but eased up as he approached the finish line ahead of Great Britain's Giles Elliott and Hobbs Kessler in a time of 1:46.15.

Morocco's Ines Laklalech was six shots over par after the opening round of the women’s individual stroke play. Only 12 players in the 60-strong field shot below par on a day when scoring proved difficult for most.

Egypt were eliminated from the men's handball in the quarter-finals after a heartbreaking overtime defeat to Spain.

Egypt led 25-24 with 31 seconds remaining of normal time when Spain scored the crucial equaliser to force the additional 10 minutes.

In a match of fine margins, Spain got the winner at the death to win 29-28 and move into the semi-finals.

In football, Soufiane Rahimi gets the chance to add to his tournament-leading six goals when Morocco face Egypt in the men's football bronze medal match on Thursday.

Morocco missed out on a final place after suffering a 2-1 defeat to Spain in their semi-final on Monday.

The Atlas Lions had led courtesy of a penalty from Al Ain forward Rahimi but were pegged back by Fermin Lopez's 65th-minute equaliser before substitute Juanlu Sanchez grabbed a late winner.

Egypt missed out on the chance to contest the gold medal match when they lost 3-1 to hosts France in extra time despite taking the lead through Mahmoud Saber.

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
THE SPECS

BMW X7 xDrive 50i

Engine: 4.4-litre V8

Transmission: Eight-speed Steptronic transmission

Power: 462hp

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Transmission: seven-speed automatic

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Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

The specs

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Results

5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi

5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami

6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar

7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel

7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

'Skin'

Dir: Guy Nattiv

Starring: Jamie Bell, Danielle McDonald, Bill Camp, Vera Farmiga

Rating: 3.5/5 stars

Updated: August 07, 2024, 5:56 PM