The Los Angeles Dodgers ended their 32-year wait for a World Series title, beating the Tampa Bay Rays 3-1 to claim the Major League Baseball crown at last after a string of near-misses.
Back in Major League Baseball's championship showcase for the third time in four years, the Dodgers eased the disappointment of defeats in 2017 and 2018 to win their seventh World Series but their first since 1988.
They beat the Rays 4-2 at Globe Life Field in Arlington, Texas, where the first neutral site World Series in baseball history capped a pandemic-shortened campaign, and sparked wild celebrations from their fans.
"This is what you think about when you are a kid," said star Corey Seager, who was named most valuable player of the series.
"You strive to hear that," he said of being called a World Series champion. "To do it with this group couldn't be any more special."
Added catcher Austin Barnes: "We had our hearts broken so many times."
The Dodgers win completed a championship double for Los Angeles, whose LeBron James-led Lakers won their first NBA title since 2010 earlier this month.
As the Dodgers celebrated on the field, key contributor Justin Turner appeared, despite having been withdrawn in the eighth innings after testing positive for coronavirus - a final sombre reminder of the shadow cast on the season by the pandemic.
It was the first positive test since baseball put teams in quarantine bubbles for the League Championship Series, prompting commissioner Rob Manfred to call it a "bittersweet night" for MLB.
"Man this was just awesome," added Seager, who is among the core of players who lived through the Dodgers' recent World Series defeats, a group that also includes star pitcher Clayton Kershaw - who finally added a World Series title to his Hall of Fame resume.
"The resilience, the energy, everything that this team's done this year, it's been fun to be a part of," Seager said.
"We won a World Series, I can't believe it," Kershaw added. "Let me say it a few more times. It feels really good."
Fixtures
Tuesday - 5.15pm: Team Lebanon v Alger Corsaires; 8.30pm: Abu Dhabi Storms v Pharaohs
Wednesday - 5.15pm: Pharaohs v Carthage Eagles; 8.30pm: Alger Corsaires v Abu Dhabi Storms
Thursday - 4.30pm: Team Lebanon v Pharaohs; 7.30pm: Abu Dhabi Storms v Carthage Eagles
Friday - 4.30pm: Pharaohs v Alger Corsaires; 7.30pm: Carthage Eagles v Team Lebanon
Saturday - 4.30pm: Carthage Eagles v Alger Corsaires; 7.30pm: Abu Dhabi Storms v Team Lebanon
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
