• Figure skater Kamila Valieva of the Russian Olympic Committee in action during a practice session at the Beijing 2022 Olympic Games, Beijing, China, 14 February 2022. EPA
    Figure skater Kamila Valieva of the Russian Olympic Committee in action during a practice session at the Beijing 2022 Olympic Games, Beijing, China, 14 February 2022. EPA
  • Kamila Valieva, 15, who failed a pre-games drug test has been cleared to continue competing in the Women’s Single skating event in a ruling by a panel of arbitrators appointed by the Court of Arbitration for Sport on 14 February, 2022. EPA
    Kamila Valieva, 15, who failed a pre-games drug test has been cleared to continue competing in the Women’s Single skating event in a ruling by a panel of arbitrators appointed by the Court of Arbitration for Sport on 14 February, 2022. EPA
  • Kamila Valieva speaks to her coach Eteri Tutberidze during a practice session at the Beijing 2022 Olympic Games. EPA
    Kamila Valieva speaks to her coach Eteri Tutberidze during a practice session at the Beijing 2022 Olympic Games. EPA
  • An ad-hoc committee set up by the Court of Arbitration for Sport determined not to uphold the provisional suspension, citing “exceptional circumstances”. EPA
    An ad-hoc committee set up by the Court of Arbitration for Sport determined not to uphold the provisional suspension, citing “exceptional circumstances”. EPA
  • Figure skater Kamila Valieva of the Russian Olympic Committee takes a fall during a practice session. EPA
    Figure skater Kamila Valieva of the Russian Olympic Committee takes a fall during a practice session. EPA
  • Essentially, CAS ruled that because Kamila Valieva’s age makes her a ‘protected person’ under the World Anti-Doping Code. EPA
    Essentially, CAS ruled that because Kamila Valieva’s age makes her a ‘protected person’ under the World Anti-Doping Code. EPA
  • Kamila Valieva, 15, of the Russian Olympic Committee, reacts after the women's team free skate program during the figure skating competition at the 2022 Winter Olympics, Monday, February 7, 2022, in Beijing. AP
    Kamila Valieva, 15, of the Russian Olympic Committee, reacts after the women's team free skate program during the figure skating competition at the 2022 Winter Olympics, Monday, February 7, 2022, in Beijing. AP
  • Kamila Valieva attends a training session on February 11, 2022 prior the Figure Skating Event at the Beijing 2022 Olympic Games. AFP
    Kamila Valieva attends a training session on February 11, 2022 prior the Figure Skating Event at the Beijing 2022 Olympic Games. AFP
  • Kamila Valieva of the Russian Olympic Committee during training. Reuters
    Kamila Valieva of the Russian Olympic Committee during training. Reuters
  • Kamila Valieva, of the Russian Olympic Committee, reacts in the women's team free skate program. AP
    Kamila Valieva, of the Russian Olympic Committee, reacts in the women's team free skate program. AP

Sport

Other Sport

Tearful Kamila Valieva 'tired emotionally' by doping scandal ahead of competition

'These last few days have been very difficult for me,' the 15-year-old told Russian television

AFP

February 15, 2022

  • English
  • Arabic

Tearful Russian figure skater Kamila Valieva said she was "tired emotionally" after days of scandal over her failed doping test, as the teenager prepares to compete in the women's singles event at the Beijing Olympics on Tuesday.

Valieva was favourite for gold going into the Beijing Games, but a week into them it emerged she had tested positive in December for the banned substance trimetazidine, which boosts endurance.

"These last few days have been very difficult for me," the 15-year-old told Russian television on Monday night.

Earlier that day, the Court of Arbitration for Sport (CAS) ruled that she could carry on competing in Beijing despite the positive test. But if she wins a singles medal, the International Olympic Committee says there will be no medal ceremony.

"I am happy but at the same time tired emotionally," Valieva said.

Starting to cry, she added: "These are tears of happiness, but also it seems sadness.

"At the same time, I'm of course happy to be at the Olympics and to try and represent my country. I hope I will do my best."

She said the belief in her from fans had been "very important".

"When I open Instagram, I see loads of messages of kindness and faith. I've even seen signs in Moscow saying 'Kamila, we are with you!' It's really nice."

She also said her entourage, who are under scrutiny for any potential role they might have played in the controversy, were supporting her.

"I thought I would be alone," she said. "But the people closest to me will never let me down."

Killing of Qassem Suleimani
The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

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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The specs
Engine: 2.4-litre 4-cylinder

Transmission: CVT auto

Power: 181bhp

Torque: 244Nm

Price: Dh122,900 

Updated: February 15, 2022, 8:45 AM
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