• Brazilian surfer Gabriel Medina competes during the Rip Curl World Surf League Final at Lower Trestles in San Clemente, California on September 14, 2021. - Carissa Moore, who won the first ever Olympic gold medal in surfing in Tokyo, wins her fifth world title and Gabriel Medina his third world title. (Photo by Apu GOMES / AFP)
    Brazilian surfer Gabriel Medina competes during the Rip Curl World Surf League Final at Lower Trestles in San Clemente, California on September 14, 2021. - Carissa Moore, who won the first ever Olympic gold medal in surfing in Tokyo, wins her fifth world title and Gabriel Medina his third world title. (Photo by Apu GOMES / AFP)
  • Russia's Daniil Medvedev serves during his US Open final victory over Novak Djokovic of Serbia at Flushing Meadows in New York, on Sunday, September 12. AFP
    Russia's Daniil Medvedev serves during his US Open final victory over Novak Djokovic of Serbia at Flushing Meadows in New York, on Sunday, September 12. AFP
  • Anorthosis' Amr Warda, right, next to Sasa Zdjelar of Partizan Belgrade during the Europa Conference League match as the GSP Stadium in Strovolos, Cyprus, on Thursday, September 16. Reuters
    Anorthosis' Amr Warda, right, next to Sasa Zdjelar of Partizan Belgrade during the Europa Conference League match as the GSP Stadium in Strovolos, Cyprus, on Thursday, September 16. Reuters
  • Tasman's Tom Marshall of Tasman loses the ball over the try line during the Bunnings NPC match against Northland at Semenoff Stadium in Whangarei, New Zealand, on Saturday September 18. Getty
    Tasman's Tom Marshall of Tasman loses the ball over the try line during the Bunnings NPC match against Northland at Semenoff Stadium in Whangarei, New Zealand, on Saturday September 18. Getty
  • Liverpool's Harvey Elliott receives treatment after dislocating his ankle during the Premier League game against Leeds United at Elland Road on Sunday ,September 1. PA
    Liverpool's Harvey Elliott receives treatment after dislocating his ankle during the Premier League game against Leeds United at Elland Road on Sunday ,September 1. PA
  • A tearful Novak Djokovic after losing the US Open final to Daniil Medvedev in New York on Sunday, Serptember 12. Reuters
    A tearful Novak Djokovic after losing the US Open final to Daniil Medvedev in New York on Sunday, Serptember 12. Reuters
  • Manchester City's Jack Grealish during the Champions League game against RB Leipzig at the Etihad Stadium on Wednesday, September 15. Reuters
    Manchester City's Jack Grealish during the Champions League game against RB Leipzig at the Etihad Stadium on Wednesday, September 15. Reuters
  • Los Angeles Angels Shohei Ohtani breaks his bat during the MLB game against the Oakland Athletics at Angel Stadium in California on Saturday, September 18. USA TODAY Sports
    Los Angeles Angels Shohei Ohtani breaks his bat during the MLB game against the Oakland Athletics at Angel Stadium in California on Saturday, September 18. USA TODAY Sports
  • Stade Rennes fans during the Europa Conference League match against Tottenham Hotspur at Roazhon Park on Thursday, September 16. Reuters
    Stade Rennes fans during the Europa Conference League match against Tottenham Hotspur at Roazhon Park on Thursday, September 16. Reuters
  • Canada´s Lily Plante and Sarah Van Dam compete in women's madison final during Track Cycling Nations Cup in Cali, Colombia, on Sunday, September 12. AFP
    Canada´s Lily Plante and Sarah Van Dam compete in women's madison final during Track Cycling Nations Cup in Cali, Colombia, on Sunday, September 12. AFP
  • United Sates' Carissa Moore competes during the Rip Curl WSL Finals at Lower Trestles in San Clemente, California, on Tuesday, September 14. AFP
    United Sates' Carissa Moore competes during the Rip Curl WSL Finals at Lower Trestles in San Clemente, California, on Tuesday, September 14. AFP
  • Inter Milan's Nicolo Barella's shot hits the back of the net against Bologna in the Serie A game at the San Siro on Saturday, September 18. Reuters
    Inter Milan's Nicolo Barella's shot hits the back of the net against Bologna in the Serie A game at the San Siro on Saturday, September 18. Reuters
  • Spanish rider Iker Lecuona falls during practice session ahead of the San Marino MotoGP Grand Prix at the Misano World Circuit Marco-Simoncelli in Misano Adriatico, on Friday, September 17. AFP
    Spanish rider Iker Lecuona falls during practice session ahead of the San Marino MotoGP Grand Prix at the Misano World Circuit Marco-Simoncelli in Misano Adriatico, on Friday, September 17. AFP
  • Liverpool attacker Sadio Mane celebrates after scoring against Crystal Palace at Anfield on Saturday, September 18. Getty
    Liverpool attacker Sadio Mane celebrates after scoring against Crystal Palace at Anfield on Saturday, September 18. Getty
  • Runners and riders race towards the finish in the Dubai Duty Free Handicap at Newbury Racecourse in England on Saturday, September 18. Getty
    Runners and riders race towards the finish in the Dubai Duty Free Handicap at Newbury Racecourse in England on Saturday, September 18. Getty
  • Locals playing football in Soweto, South Africa, on Wednesday, September 15. Reuters
    Locals playing football in Soweto, South Africa, on Wednesday, September 15. Reuters
  • Australia's Len Ikitau scores a try during the Rugby Championship match against South Africa Springboks at Suncorp Stadium in Brisbane on Saturday, September 18. Getty
    Australia's Len Ikitau scores a try during the Rugby Championship match against South Africa Springboks at Suncorp Stadium in Brisbane on Saturday, September 18. Getty
  • Warwickshire's Craig Miles catches out Harry Duke of Yorkshire during the County Championship match at Headingley on Wedesnday September 15. Getty
    Warwickshire's Craig Miles catches out Harry Duke of Yorkshire during the County Championship match at Headingley on Wedesnday September 15. Getty
  • Poland´s Daria Pikulik and Lina Rojas of Colombi fall in during the women's madison final at theTrack Cycling Nations Cup in Cali, Colombia, on September 12. AFP
    Poland´s Daria Pikulik and Lina Rojas of Colombi fall in during the women's madison final at theTrack Cycling Nations Cup in Cali, Colombia, on September 12. AFP
  • Watford's Emmanuel Dennis celebrates scoring against Norwich City in the Premier League match at Carrow Road on Saturday, September 19. Reuters
    Watford's Emmanuel Dennis celebrates scoring against Norwich City in the Premier League match at Carrow Road on Saturday, September 19. Reuters
  • A competitor taking part in the 2021 Children with Cancer UK Swim Serpentine in London on Saturday, September 18. Reuters
    A competitor taking part in the 2021 Children with Cancer UK Swim Serpentine in London on Saturday, September 18. Reuters
  • Manchester United's Jesse Lingard celebrates scoring their winning goal against West Ham United at the London Stadium on Sunday, September 19. Reuters
    Manchester United's Jesse Lingard celebrates scoring their winning goal against West Ham United at the London Stadium on Sunday, September 19. Reuters
  • Quinn Houff crashes during the NASCAR Cup Series auto race at Bristol Motor Speedway on Saturday, September 18. AP
    Quinn Houff crashes during the NASCAR Cup Series auto race at Bristol Motor Speedway on Saturday, September 18. AP
  • Wings Of War, ridden by Adam Kirby, wins the Dubai Duty Free Mill Reef Stakes at Newbury Racecourse in England on Saturday, September 18. PA
    Wings Of War, ridden by Adam Kirby, wins the Dubai Duty Free Mill Reef Stakes at Newbury Racecourse in England on Saturday, September 18. PA
  • Erling Haaland celebrates scoring for Borussia Dortmund against FC Union Berlin at Signal Iduna Park on Sunday, September 19. Getty
    Erling Haaland celebrates scoring for Borussia Dortmund against FC Union Berlin at Signal Iduna Park on Sunday, September 19. Getty

Mane, Djokovic and Haaland: 25 of the best sports images of the week


  • English
  • Arabic

There was to be no historic season finale for Novak Djokovic last weekend when the Serbian great was beaten by Daniil Medvedev in the US Open final.

Medvedev's 6-4, 6-4, 6-4 victory at Flushing Meadows meant Djokovic missed out on the chance to become the first man to complete a calendar Grand Slam in more than 50 years.

The Russian sealed his first major title and avenged his straight sets defeat by Djokovic earlier this year in the Australian Open final.

“I was glad it was over because the build up for this tournament and everything that mentally, emotionally I had to deal with throughout the tournament in the last couple of weeks was just a lot,” said Djokovic after the match.

In Premier League football, Liverpool attacker Sadio Mane scored his 100th goal for the club in a 3-0 win over Crystal Palace on Saturday that also saw him become the first player to net in nine consecutive league matches against a single opponent.

Then, in a thrilling game 24 hours later, Manchester United sealed a 2-1 win at West Ham thanks to a late goal from Jesse Lingard, who had spent a hugely successful spell on loan at the Hammers last season.

The mighty South African rugby team will have to dust themselves down after falling to another defeat to Australia - the Wallabies securing back-to-back victories against the world champions.

South Africa coach Jacques Nienaber admitted: “We got hands-down beaten: defence, kicking game, attack. We just made too many errors.”

We pick out 25 of the most spectacular images from the past seven days in the gallery above.

ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

Results

4pm: Al Bastakiya Listed US$300,000 (Dirt) 1,900m; Winner: Emblem Storm, Oisin Murphy (jockey), Satish Seemar (trainer).

4.35pm: Mahab Al Shimaal Group 3 $350,000 (D) 1,200m; Winner: Wafy, Tadhg O’Shea, Satish Seemar.

5.10pm: Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m; Winner: Wildman Jack, Fernando Jara, Doug O’Neill.

5.45pm: Burj Nahaar Group 3 $350,000 (D) 1,600m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.

6.20pm: Jebel Hatta Group 1 $400,000 (T) 1,800m; Winner: Barney Roy, William Buick, Charlie Appleby.

6.55pm: Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m; Winner: Matterhorn, Mickael Barzalona, Salem bin Ghadayer.

7.30pm: Dubai City Of Gold Group 2 $350,000 (T) 2,410m; Winner: Loxley, Mickael Barzalona, Charlie Appleby.

Abu Dhabi racecard

5pm: Maiden (Purebred Arabians); Dh80,000; 1,400m.
5.30pm: Maiden (PA); Dh80,00; 1,400m.
6pm: Sheikh Zayed bin Sultan Al Nahyan National Day Cup (PA); Group 3; Dh500,000; 1,600m.
6.30pm: Sheikh Zayed bin Sultan Al Nahyan National Day Cup (Thoroughbred); Listed; Dh380,000; 1,600m
7pm: Wathba Stallions Cup for Private Owners Handicap (PA); Dh70,000; 1,400m.
7.30pm: Handicap (PA); Dh80,000; 1,600m

FIGHT CARD

 

1.           Featherweight 66kg

Ben Lucas (AUS) v Ibrahim Kendil (EGY)

2.           Lightweight 70kg

Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)

3.           Welterweight 77kg

Marcos Costa (BRA) v Abdelhakim Wahid (MAR)

4.           Lightweight 70kg

Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)

5.           Featherweight 66kg

Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)

6.           Catchweight 85kg

Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)

7.           Featherweight 66kg

Yousef Al Husani (UAE) v Mohamed Allam (EGY)

8.           Catchweight 73kg

Mostafa Radi (PAL) v Abdipatta Abdizhali (KGZ)

9.           Featherweight 66kg

Jaures Dea (CMR) v Andre Pinheiro (BRA)

10.         Catchweight 90kg

Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)

The five pillars of Islam
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What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

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MATCH INFO

Euro 2020 qualifier

Russia v Scotland, Thursday, 10.45pm (UAE)

TV: Match on BeIN Sports 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

PAKISTAN SQUAD

Abid Ali, Fakhar Zaman, Imam-ul-Haq, Shan Masood, Azhar Ali (test captain), Babar Azam (T20 captain), Asad Shafiq, Fawad Alam, Haider Ali, Iftikhar Ahmad, Khushdil Shah, Mohammad Hafeez, Shoaib Malik, Mohammad Rizwan (wicketkeeper), Sarfaraz Ahmed (wicketkeeper), Faheem Ashraf, Haris Rauf, Imran Khan, Mohammad Abbas, Mohammad Hasnain, Naseem Shah, Shaheen Afridi, Sohail Khan, Usman Shinwari, Wahab Riaz, Imad Wasim, Kashif Bhatti, Shadab Khan and Yasir Shah. 

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Four-day collections of TOH

Day             Indian Rs (Dh)        

Thursday    500.75 million (25.23m)

Friday         280.25m (14.12m)

Saturday     220.75m (11.21m)

Sunday       170.25m (8.58m)

Total            1.19bn (59.15m)

(Figures in millions, approximate)

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Eyasses squad

Charlie Preston (captain) – goal shooter/ goalkeeper (Dubai College)

Arushi Holt (vice-captain) – wing defence / centre (Jumeriah English Speaking School)  

Olivia Petricola (vice-captain) – centre / wing attack (Dubai English Speaking College)

Isabel Affley – goalkeeper / goal defence (Dubai English Speaking College)

Jemma Eley – goal attack / wing attack (Dubai College)

Alana Farrell-Morton – centre / wing / defence / wing attack (Nord Anglia International School)

Molly Fuller – goal attack / wing attack (Dubai College)

Caitlin Gowdy – goal defence / wing defence (Dubai English Speaking College)

Noorulain Hussain – goal defence / wing defence (Dubai College)

Zahra Hussain-Gillani – goal defence / goalkeeper (British School Al Khubairat)

Claire Janssen – goal shooter / goal attack (Jumeriah English Speaking School)         

Eliza Petricola – wing attack / centre (Dubai English Speaking College)

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Honeymoonish
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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, last 16, first leg

Ajax v Real Madrid, midnight (Thursday), BeIN Sports

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LUKA CHUPPI

Director: Laxman Utekar

Producer: Maddock Films, Jio Cinema

Cast: Kartik Aaryan, Kriti Sanon​​​​​​​, Pankaj Tripathi, Vinay Pathak, Aparshakti Khurana

Rating: 3/5

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

The specs

Engine: 3.0-litre flat-six twin-turbocharged

Transmission: eight-speed PDK automatic

Power: 445bhp

Torque: 530Nm

Price: Dh474,600

On Sale: Now

PREMIER LEAGUE FIXTURES

Tuesday (UAE kick-off times)

Leicester City v Brighton (9pm)

Tottenham Hotspur v West Ham United (11.15pm)

Wednesday

Manchester United v Sheffield United (9pm)

Newcastle United v Aston Villa (9pm)

Norwich City v Everton (9pm)

Wolves v Bournemouth (9pm)

Liverpool v Crystal Palace (11.15pm)

Thursday

Burnley v Watford (9pm)

Southampton v Arsenal (9pm)

Chelsea v Manchester City (11.15pm)

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

Facebook | Our website | Instagram

Company profile

Company name: Nestrom

Started: 2017

Co-founders: Yousef Wadi, Kanaan Manasrah and Shadi Shalabi

Based: Jordan

Sector: Technology

Initial investment: Close to $100,000

Investors: Propeller, 500 Startups, Wamda Capital, Agrimatico, Techstars and some angel investors

Updated: September 20, 2021, 3:21 AM