When the NBA history in Abu Dhabi is written, Atlanta Hawks will have their name engraved as winners of the inaugural Abu Dhabi Games 2022.
Nate McMillan’s men capped a memorable first visit to the Gulf region with a clean sweep of the two-game series by defeating Milwaukee Bucks 118-109 in the second game at the Etihad Arena on Saturday.
The Hawks took the court having won Thursday’s first game 123-113 and once again proved they were the better side by clinching a second victory.
Trae Young was the star of the night with an explosive first- half, scoring 31 points, including six assists and two rebounds.
The Bucks had the edge over Hawks in the first quarter 25-24 but the latter team took the second quarter 39-30 to go into the second half break with an eight-point lead.
Bobby Portis gave Bucks the perfect start by sinking a three-pointer from the corner but it was Young who top-scored with 12 points, including three assists and three rebounds to keep Hawks just a point behind as the two sides traded baskets in the first quarter.
Atlanta Hawks 123 Milwaukee Bucks 113 - in pictures
Young was the standout player in the second as the Hawks took control of that period as they did in opening game.
The Hawks point guard was electric and had the capacity 18,000-seat Arena in awe, with his spectacular play and three-point baskets.
Young fired in an incredible seven three-pointers in the first half of play as the Hawks built a strong platform and kept that momentum going for the remainder of the game.
The Hawks appeared to have the game in the bag at the end of a dominant third quarter 33-20 score, stretching their lead by 21 (96-75).
The Bucks made a vain bid to get into the game, taking the final quarter 34-22 but that was as close they got, finishing nine behind the Hawks at the final hooter.
Young top scored for the winners with 31 with De’Andre Hunter (21), AJ Griffin (13) and Onyeka Okongwu (12) chipping in with useful contributions. Lindell Wigginton (16), Portis (15) and Jrue Holiday (12) were the pick of the scorers for the Bucks.
The Hawks started with Young, Hunter, Clint Capela, John Collins and Aaron Holiday.
The Bucks began with Fabien Allen, Portis, Pat Connaughton, Holiday and Brook Lopez. Conspicuous in absence in their line-up was their star forward Giannis Antetokounmpo, who didn’t take to the court.
Essentials
The flights
Emirates, Etihad and Malaysia Airlines all fly direct from the UAE to Kuala Lumpur and on to Penang from about Dh2,300 return, including taxes.
Where to stay
In Kuala Lumpur, Element is a recently opened, futuristic hotel high up in a Norman Foster-designed skyscraper. Rooms cost from Dh400 per night, including taxes. Hotel Stripes, also in KL, is a great value design hotel, with an infinity rooftop pool. Rooms cost from Dh310, including taxes.
In Penang, Ren i Tang is a boutique b&b in what was once an ancient Chinese Medicine Hall in the centre of Little India. Rooms cost from Dh220, including taxes.
23 Love Lane in Penang is a luxury boutique heritage hotel in a converted mansion, with private tropical gardens. Rooms cost from Dh400, including taxes.
In Langkawi, Temple Tree is a unique architectural villa hotel consisting of antique houses from all across Malaysia. Rooms cost from Dh350, including taxes.
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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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
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners