• Team Jumbo–Visma rider Sepp Kuss after winning Stage 15 of the Tour de France on Sunday, July 11.
    Team Jumbo–Visma rider Sepp Kuss after winning Stage 15 of the Tour de France on Sunday, July 11.
  • US rider Sepp Kuss celebrates winning the stage.
    US rider Sepp Kuss celebrates winning the stage.
  • Sepp Kuss crosses the finish line to win the 191.3km-long stage from Ceret in France, to Andorra la Vella.
    Sepp Kuss crosses the finish line to win the 191.3km-long stage from Ceret in France, to Andorra la Vella.
  • UAE Team Emirates rider and race leader Tadej Pogacar on the podium after Stage 15.
    UAE Team Emirates rider and race leader Tadej Pogacar on the podium after Stage 15.
  • Slovenian rider Tadej Pogacar, wearing the overall leader's yellow jersey, crosses the finish line.
    Slovenian rider Tadej Pogacar, wearing the overall leader's yellow jersey, crosses the finish line.
  • UAE Team Emirates rider Tadej Pogacar on a descent during Stage 15.
    UAE Team Emirates rider Tadej Pogacar on a descent during Stage 15.
  • The peloton climbs towards Col de Puymorens pass during Stage 15.
    The peloton climbs towards Col de Puymorens pass during Stage 15.
  • The peloton during Stage 15.
    The peloton during Stage 15.
  • The peloton during Stage 15.
    The peloton during Stage 15.
  • The peloton climbs towards Col de Puymorens pass.
    The peloton climbs towards Col de Puymorens pass.
  • Riders on the Mont-Luis climb.
    Riders on the Mont-Luis climb.
  • Team Arkea–Samsic rider Nairo Quintana.
    Team Arkea–Samsic rider Nairo Quintana.
  • Action from Stage 15
    Action from Stage 15
  • Riders during Stage 15.
    Riders during Stage 15.
  • Solvenian rider Tadej Pogacar with UAE Tam Emirates teammates.
    Solvenian rider Tadej Pogacar with UAE Tam Emirates teammates.
  • General view of riders on Stage 15.
    General view of riders on Stage 15.
  • Spectators cheer on the riders during Stage 15.
    Spectators cheer on the riders during Stage 15.
  • The peloton on Stage 15.
    The peloton on Stage 15.

Sepp Kuss secures solo win on Stage 15 of Tour de France as Tadej Pogacar extends lead


  • English
  • Arabic

UAE Team Emirates rider Tadej Pogacar strengthened his lead at the Tour de France after a tough Stage 15 that was won by America's Sepp Kuss.

Kuss, 26, became the first American since Tyler Farrar back in 2011 to win a stage on the Tour, coming home 23 seconds ahead of Spain's Alejandro Valverde.

He went clear of the leading breakaway group on the ride up the Col de Beixalis with 19km remaining of the 191.3km stage to Andorre-La-Vieille.

Pogacar is perhaps the big winner on the day after he was isolated on the windy slopes of the third climb, but kept his calm and, crucially, pace as his closest rivals took turns to attack him.

Ineos Grenadiers have said they plan to grind him down in a bid to manoeuvre their own rider, Richard Carapaz, into contention for the yellow jersey. The Ecuadorian currently lies fourth, 5 min 33 sec behind Pogacar.

The Slovenian heads into Monday's rest day with an advantage of five minutes and 18 seconds on Colombian Rigoberto Uran with Dane Jonas Vingegaard, Kuss's teammate, in third place a further 14 seconds adrift.

Krus made his move with five kilometres of the final category climb to go as the remnants of a powerful breakaway — which had also included Nairo Quintana, Julian Alaphilippe and Dan Martin — split one final time.

The 41-year-old Valverde was the only man to sustain a challenge but the Movistar rider could not make an impression on the 14.5km run down into town.

Wout Poels led home the next group of riders 75 seconds later, while Martin came in eighth a further seven seconds back.

“It's incredible. I'm lost for words,” said Kuss. “To be honest, I've really suffered a lot in this Tour, I just didn't feel I had the … the spice in the legs.

“Today I knew it was finishing where I live, and I was really motivated. Finally I had really good legs again so I'm so happy.

“My girlfriend and her family were on the final climb cheering me on. I also want to say hi to my parents back home because I haven't seen them in a long time. So I had my family of Spain and my family back home in the US.

“I know the final climb fairly well. I actually don't ride it so much in training because it's so hard but I knew the beginning was tough so I knew if I went there and got a gap then I could try to hold it to the finish.”


The specs

A4 35 TFSI

Engine: 2.0-litre, four-cylinder

Transmission: seven-speed S-tronic automatic

Power: 150bhp

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A4 S4 TDI

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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

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Updated: July 11, 2021, 4:57 PM