• #20 James Harden. The Houston Rockets basketball star had earnings of $47.7m last year, according to Forbes.
    #20 James Harden. The Houston Rockets basketball star had earnings of $47.7m last year, according to Forbes.
  • #19 Phil Mickelson. The left-handed American golfer had earnings of $48.4m. Of that sum, $12.4m was in prize money, and $36m in endorsements.
    #19 Phil Mickelson. The left-handed American golfer had earnings of $48.4m. Of that sum, $12.4m was in prize money, and $36m in endorsements.
  • =#17 Mike Trout. The Los Angeles Angels baseball player earned $50.6m.
    =#17 Mike Trout. The Los Angeles Angels baseball player earned $50.6m.
  • =#17 Novak Djokovic. The tennis superstar earned $50.6m.
    =#17 Novak Djokovic. The tennis superstar earned $50.6m.
  • #16 Russell Westbrook. The Houston Rockets star had earnings of $53.7m.
    #16 Russell Westbrook. The Houston Rockets star had earnings of $53.7m.
  • =#13 Lewis Hamilton, the Formula One world champion has earnings of $55m.
    =#13 Lewis Hamilton, the Formula One world champion has earnings of $55m.
  • =#13 Khalil Mack. Outside lineback for the Chicago Bears, $55m.
    =#13 Khalil Mack. Outside lineback for the Chicago Bears, $55m.
  • =#13 Anthony Joshua. The British boxer earned $55m.
    =#13 Anthony Joshua. The British boxer earned $55m.
  • #12 Ben Roethlisberger, The Pittsburgh Steelers quarterback had earnings of $55.5m.
    #12 Ben Roethlisberger, The Pittsburgh Steelers quarterback had earnings of $55.5m.
  • #11 Tiger Woods. The American golfer had earnings of $63.9m. Of that $9.9m was in prize money, and £54m in endorsements.
    #11 Tiger Woods. The American golfer had earnings of $63.9m. Of that $9.9m was in prize money, and £54m in endorsements.
  • #10 Kevin Durant, Brooklyn Nets star. $65.4m.
    #10 Kevin Durant, Brooklyn Nets star. $65.4m.
  • #9 Stephen Curry, of the Golden State Warriors, $79.8m.
    #9 Stephen Curry, of the Golden State Warriors, $79.8m.
  • #8 LeBron James. The Los Angeles Lakers basketball star earned $89m.
    #8 LeBron James. The Los Angeles Lakers basketball star earned $89m.
  • #7 Aaron Rodgers, quarterback for Green Bay Packers, had earnings of $89.3m.
    #7 Aaron Rodgers, quarterback for Green Bay Packers, had earnings of $89.3m.
  • #6 Russell Wilson. The Seattle Seahawks quarterback had an income of $89.5m.
    #6 Russell Wilson. The Seattle Seahawks quarterback had an income of $89.5m.
  • #5 Roger Federer. The Swiss tennis legend had an income of $93.4m. Only $7.4m was in prize money, and the remaining $86m in endorsements.
    #5 Roger Federer. The Swiss tennis legend had an income of $93.4m. Only $7.4m was in prize money, and the remaining $86m in endorsements.
  • #4 Canelo Alvarez. The Mexican boxer, a four-division world champion, brought in $94m.
    #4 Canelo Alvarez. The Mexican boxer, a four-division world champion, brought in $94m.
  • #3 Neymar. The PSG star earned $105m.
    #3 Neymar. The PSG star earned $105m.
  • #2 Cristiano Ronaldo. Juventus and Portugal, earnings of $109m.
    #2 Cristiano Ronaldo. Juventus and Portugal, earnings of $109m.
  • #1 Lionel Messi. The Barcelona star topped the money rankings for last year according to Forbes, with earnings of $127 million, of which $92m was salary and a further $35m in endorsements.
    #1 Lionel Messi. The Barcelona star topped the money rankings for last year according to Forbes, with earnings of $127 million, of which $92m was salary and a further $35m in endorsements.

As the world's top sports stars wait for the action to resume, here's what the top 20 earned last year - in pictures


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With coronavirus wreaking havoc on events around the world, sports stars have been frustrated, along with millions of fans.

The action might have come to a standstill, leaving them kicking their heels, doing their best to keep fit, and waiting for the crisis to pass so they can get back to what they do best.

Sport is all about achievement, the glory of winning and getting the better of opponents whether as an individual or as part of a team.

But there is no denying the best performers get well rewarded for their efforts.

Many have donated to the coronavirus cause - Lionel Messi, Roger Federer, Cristiano Ronaldo - to name a few, from their vast funds.

These are the 20 best paid sports people in the planet, and Forbes compiled a list of their earnings in prize money and endorsements over 2019.

To see who earned the most, in reverse order, swipe the pictures.

The Forbes listings show just how much the top twenty athletes in the world earned last year. Here they are in reverse order. To see the next picture, just swipe.

Match statistics

Abu Dhabi Harlequins 36 Bahrain 32

 

Harlequins

Tries: Penalty 2, Stevenson, Teasdale, Semple

Cons: Stevenson 2

Pens: Stevenson

 

Bahrain

Tries: Wallace 2, Heath, Evans, Behan

Cons: Radley 2

Pen: Radley

 

Man of the match: Craig Nutt (Harlequins)

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Company%20Profile
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The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

'The Woman in the House Across the Street from the Girl in the Window'

Director:Michael Lehmann

Stars:Kristen Bell

Rating: 1/5