Ray Borg (standing) in action at UFC 207 on December 30, 2016 in Las Vegas, Nevada. AFP
Ray Borg (standing) in action at UFC 207 on December 30, 2016 in Las Vegas, Nevada. AFP
Ray Borg (standing) in action at UFC 207 on December 30, 2016 in Las Vegas, Nevada. AFP
Ray Borg (standing) in action at UFC 207 on December 30, 2016 in Las Vegas, Nevada. AFP

Other Sport

Former UFC star Ray Borg to fight on UAE Warriors 20 card

Borg faces Jesse Arnett, 36, at the Zayed Sports City’s Jiu-Jitsu Arena on June 19

Amith Passela
Amith Passela

May 24, 2021

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  • Arabic

Former UFC flyweight title challenger Ray Borg makes his return to Abu Dhabi and mixed martial arts competition at UAE Warriors 20 next month.

Borg suffered a split decision loss to Ricky Simon at UFC Fight Island held on Yas Island in May 2020. He faces Jesse Arnett, 36, who is appearing on his second UAE Warriors card, at the Zayed Sports City’s Jiu-Jitsu Arena on June 19.

Known as the "Tazmexican Devil”, Borg's MMA record stands at 13-5, while Canadian Arnett's victory over Algerian Elias Boudegzdame at UAE Warriors 15 on January 15 moved him to 18-6.

Borg, 27, was released from UFC last August after he withdrew from two consecutive fights. He announced his retirement but soon back-tracked on that decision and is now champing at the bit to prove himself again.

“I’m extremely excited to get an opportunity to fight for UAE Warriors and prove to myself that I’m one of the best bantamweights in the world,” Borg was quoted as saying by MMA Junkie.

Fouad Darwish, managing director of Palms Sports, the organisers of the UAE Warriors, said it spoke of the promotion's growing reputation that it can attract the world's top talent.

"To have Ray, one of the better fighters in the flyweight division and one with a pretty good track record, certainly augurs well for us," Darwish told The National.

“He is young, well-known and a tough guy. We have arrangements with both UFC and Bellator, so we may have fighters moving back and forth between the promotions.

“But this particular fight is a bigger one than some others. Our objective, however, is to continue drawing the best talents from every single organisation. We love working with all the promotions and those icons in the UFC world.

“We love them and we want to work with all the promotions. So, for us to have the Ray Borg versus Jesse Arnett in our fight card is super. Jesse is another strong fighter with a good record.”

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

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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Badla

Rating: 2.5/5

Produced by: Red Chillies, Azure Entertainment 

Director: Sujoy Ghosh

Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke

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Golden Ball - best Emirati player: Khalfan Mubarak (Al Jazira)
Golden Ball - best foreign player: Igor Coronado (Sharjah)
Golden Glove - best goalkeeper: Adel Al Hosani (Sharjah)
Best Coach - the leader: Abdulaziz Al Anbari (Sharjah)
Fans' Player of the Year: Driss Fetouhi (Dibba)
Golden Boy - best young player: Ali Saleh (Al Wasl)
Best Fans of the Year: Sharjah
Goal of the Year: Michael Ortega (Baniyas)

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