• Joe Joyce celebrates his victory over Daniel Dubois after the WBC silver heavyweight title, British, Commonwealth and European heavyweight title fight in London on Saturday, November 28. Getty
    Joe Joyce celebrates his victory over Daniel Dubois after the WBC silver heavyweight title, British, Commonwealth and European heavyweight title fight in London on Saturday, November 28. Getty
  • The New Zealand All Blacks perform the haka prior to the Tri-Nations match against Argentina in Newcastle, Australia, Saturday, November 28. The All Blacks won the match 38-0. AP
    The New Zealand All Blacks perform the haka prior to the Tri-Nations match against Argentina in Newcastle, Australia, Saturday, November 28. The All Blacks won the match 38-0. AP
  • Taylor McKeown competes in the 100m breaststroke during Day 3 of the Australian Short Course Swimming Championships at Brisbane Aquatic Centre on Saturday, November 28. Getty
    Taylor McKeown competes in the 100m breaststroke during Day 3 of the Australian Short Course Swimming Championships at Brisbane Aquatic Centre on Saturday, November 28. Getty
  • Barcelona's Lionel Messi celebrates scoring their fourth goal against Osasuna by revealing a Newell's Old Boys shirt in tribute to the late Argentina player Diego Maradona on Tuesday, November 29. Reuters
    Barcelona's Lionel Messi celebrates scoring their fourth goal against Osasuna by revealing a Newell's Old Boys shirt in tribute to the late Argentina player Diego Maradona on Tuesday, November 29. Reuters
  • An image of Diego Maradona is projected onto the Burj Khalifa in Dubai in tribute to the late Argentina football star, on Friday, November 27. Courtesy Emaar
    An image of Diego Maradona is projected onto the Burj Khalifa in Dubai in tribute to the late Argentina football star, on Friday, November 27. Courtesy Emaar
  • Australia fielder Mitchell Starc takes a catch to dismiss Hardik Pandya of India during the first One-Day International match at Sydney Cricket Ground on Friday, November 27. Australia won the match by 66 runs. Getty
    Australia fielder Mitchell Starc takes a catch to dismiss Hardik Pandya of India during the first One-Day International match at Sydney Cricket Ground on Friday, November 27. Australia won the match by 66 runs. Getty
  • Steam rises from a scrum during the Premiership Rugby match between Exeter Chiefs and Bath at Sandy Park on November 28. Exeter won the match 40-3. Getty
    Steam rises from a scrum during the Premiership Rugby match between Exeter Chiefs and Bath at Sandy Park on November 28. Exeter won the match 40-3. Getty
  • Tributes to the late Argentina football star Diego Maradona outside his former club Napoli's San Paolo Stadium in Italy on Friday, November 27. EPA
    Tributes to the late Argentina football star Diego Maradona outside his former club Napoli's San Paolo Stadium in Italy on Friday, November 27. EPA
  • The Azerbaijan team competes in the final 5 balls event during the 36th European Rhythmic Gymnastics Championships in Kiev on November 28. AFP
    The Azerbaijan team competes in the final 5 balls event during the 36th European Rhythmic Gymnastics Championships in Kiev on November 28. AFP
  • Fire marshals try to put out the fire after Haas driver Romain Grosjean's crash during the Bahrain Formula One Grand Prix in Sakhir on Sunday, November 29. AFP
    Fire marshals try to put out the fire after Haas driver Romain Grosjean's crash during the Bahrain Formula One Grand Prix in Sakhir on Sunday, November 29. AFP
  • The remains of Romain Grosjean's car after his crash at the Bahrain Grand Prix. AFP
    The remains of Romain Grosjean's car after his crash at the Bahrain Grand Prix. AFP
  • Competitors during the Delhi Half Marathon on Sunday, November 29. AP
    Competitors during the Delhi Half Marathon on Sunday, November 29. AP
  • Roy Jones Jr, left, and Mike Tyson after drawing their exhibition bout at Staples Center in Los Angeles on Saturday, November 28. Getty
    Roy Jones Jr, left, and Mike Tyson after drawing their exhibition bout at Staples Center in Los Angeles on Saturday, November 28. Getty
  • Police in Argentina carry items during a raid to collect evidence at the office of Leopoldo Luque - the doctor of late footballer Diego Maradona - in Buenos Aires on Sunday, November 29. Argentine prosecutors are trying to establish if there was negligence in Maradona's treatment following surgery. EPA
    Police in Argentina carry items during a raid to collect evidence at the office of Leopoldo Luque - the doctor of late footballer Diego Maradona - in Buenos Aires on Sunday, November 29. Argentine prosecutors are trying to establish if there was negligence in Maradona's treatment following surgery. EPA
  • Action from the men's parallel slalom of the Alpine Ski World Cup in Lech, Austria on Friday, November 27. AFP
    Action from the men's parallel slalom of the Alpine Ski World Cup in Lech, Austria on Friday, November 27. AFP
  • Borussia Dortmund's Erling Braut Haaland cannot bare to look after after missing a chance to score during their surprise 2-1 Dundesliga defeat at home to Cologne on Saturday, November 28. Reuters
    Borussia Dortmund's Erling Braut Haaland cannot bare to look after after missing a chance to score during their surprise 2-1 Dundesliga defeat at home to Cologne on Saturday, November 28. Reuters
  • William H Bonney, ridden by Tom Bellamy, clears the water jump during the Ladbrokes Daily Odds Boosts Chase at Newbury Racecourse in England on Friday, November 27. PA
    William H Bonney, ridden by Tom Bellamy, clears the water jump during the Ladbrokes Daily Odds Boosts Chase at Newbury Racecourse in England on Friday, November 27. PA
  • Competitors in the Dubai traditional Rowing Race in al-Jaddaf, on Friday, November 27. AFP
    Competitors in the Dubai traditional Rowing Race in al-Jaddaf, on Friday, November 27. AFP
  • Sydney Thunder celebrate winning the Women's Big Bash League after beating Melbourne Stars in the final at North Sydney Oval, on Saturday, November 28. Getty
    Sydney Thunder celebrate winning the Women's Big Bash League after beating Melbourne Stars in the final at North Sydney Oval, on Saturday, November 28. Getty
  • Everton goalkeeper Jordan Pickford saves a shot from Leeds United's Raphinha during the Premier League match at Goodison Park on Saturday, November 28. Leeds won the game 1-0. Reuters
    Everton goalkeeper Jordan Pickford saves a shot from Leeds United's Raphinha during the Premier League match at Goodison Park on Saturday, November 28. Leeds won the game 1-0. Reuters
  • Wycombe Wanderers' Joe Jacobson of takes a corner watched by socially distanced fans during their 1-0 Championship defeat to Stoke City at Adams Park on December 2. A limited number of supporters have been allowed back into certain football matches for the first times since the Covid-19 outbreak. Getty
    Wycombe Wanderers' Joe Jacobson of takes a corner watched by socially distanced fans during their 1-0 Championship defeat to Stoke City at Adams Park on December 2. A limited number of supporters have been allowed back into certain football matches for the first times since the Covid-19 outbreak. Getty
  • Australia batsman Glenn Maxwell is bowled by India's Jasprit Bumrah during the third ODI match at Manuka Oval in Canberra on Wednesday, December 2. India won the match but lost the series 2-1. AP
    Australia batsman Glenn Maxwell is bowled by India's Jasprit Bumrah during the third ODI match at Manuka Oval in Canberra on Wednesday, December 2. India won the match but lost the series 2-1. AP
  • English golfer Andy Sullivan putts on the sixth green on his way to a new course record 61 during Day 1 of the Golf in Dubai Championship at Jumeirah Golf Estates on December 2. Getty
    English golfer Andy Sullivan putts on the sixth green on his way to a new course record 61 during Day 1 of the Golf in Dubai Championship at Jumeirah Golf Estates on December 2. Getty
  • Chelsea striker Olivier Giroud scores the first of his four goals against Sevilla in the Champions League in Spain on Wednesday, December 2. Chelsea won the match 4-0. Reuters
    Chelsea striker Olivier Giroud scores the first of his four goals against Sevilla in the Champions League in Spain on Wednesday, December 2. Chelsea won the match 4-0. Reuters
  • Glasgow Warriors' Ryan Wilson wins a lineout ball during the PRO14 match against Cardiff Blues at Rodney Parade in Newport, Wales, on Tuesday, November 29. Getty
    Glasgow Warriors' Ryan Wilson wins a lineout ball during the PRO14 match against Cardiff Blues at Rodney Parade in Newport, Wales, on Tuesday, November 29. Getty

Lionel Messi, Olivier Giroud, Andy Sullivan and Romain Grosjean's horror crash – 25 memorable sports images of the week


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There were shocking scenes on the Formula One track this week when Haas' Romain Grosjean was involved in a horrific crash at the Bahrain Grand Prix last Sunday.

The French driver collided with a barrier on the opening lap and his car turned into a fireball from which he managed to escape with just burns to his hands before being taken to hospital. Grosjean was discharged three days later after the accident that left his car split in two with one half left a burnt out shell.

Andy Sullivan shot a new course record 61 in the first round of the inaugural Golf in Dubai Championship.

The Englishman sank 11 birdies to end the opening day two strokes in front at the Fire Course of the Jumeirah Golf Estates.

In Champions League football, Chelsea striker Oliver Giroud became the oldest player to score a Champions League hat-trick when he hit four against Sevilla.

Aged 34 years and 63 days, Giroud also became the oldest to score a treble in the European Cup since Hungarian great Ferenc Puskas managed the feat in September 1965 for Real Madrid against Feyenoord.

Meanwhile, Barcelona forward Lionel Messi celebrated scoring against Osasuna by taking off his shirt to reveal a Newell's Old Boys jersey in tribute to the late Argentina legend Diego Maradona. But his good intentions failed to move Spanish football bosses as removing your top is a violation of La Liga rules and Messi was fined €600 ($726) for his troubles.

The shockwaves of Maradona's death continue to be felt in his home country. The home and offices of his doctor, Leopoldo Luque, were raided by police in Buenos Aires as they investigate whether there was negligence in Maradona's treatment following surgery.

You can see a selection of the best images from the week's action in the photo gallery above. To move on to the next picture, click on the arrows, or if using a mobile device, simply swipe.

SPECS
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Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

UAE'S%20YOUNG%20GUNS
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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