Peterhansel has the look of a sand king


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ABU DHABI // Stephane Peterhansel of France yesterday wrapped up a record-breaking seventh Abu Dhabi Desert Challenge win, securing his place as the world-class rally's most decorated champion.
After engaging in a battle for the lead with Russia's Leonid Novitskiy, the current world champion and Peterhansel's BMW X3 driving Team X-Raid colleague, the Frenchman piloted his Mini All4 Racing car home in an overall time of 20hrs, 33mins, 58secs.
Having previously won the event twice in the bikes category, Peterhansel expressed his satisfaction at finishing the 1,570-kilometre event and clinching a fourth consecutive Desert Challenge win, his fifth overall in the cars category.
"Our first target was to win and our second target was to test the Mini on the dunes," he said.
"We achieved them both, so it's not bad at all.
"This is my first victory with Team X-Raid, so it was very nice."
Close behind the X-Raid pair was the veteran Jean-Louis Schlesser, of France, in his Schlesser Original buggy.
Peterhansel praised the other two podium finishers.
"It was a nice fight between Leonid and me, but also Jean-Louis Schlesser was good," he said. "I want to say thank you to Leonid. On the second day I was completely stuck for a long time and he stopped to help me."
Marc Coma, the reigning world champion, reinforced his two-wheeled superiority as the Spaniard clinched a third consecutive bikes category competition.
He added the Desert Challenge title to the opening round of the FIM Cross Country Rallies World Championship and the second round of the FIA.
"It feels really special to take my fifth win here," Coma said.
"It's never easy, especially this year, when there have been some very good riders.
"I like this rally and I like the people who are involved. We know the desert is really special.
"The conditions are always hard, with big dunes and soft sand, but it really is fantastic."
There was disappointing blow for UAE rally fans when Britain's Nicholas Black clinched the overall quads victory after title favourites Mohammed al Shamsi and Atif al Zarouni both retired from Leg 5 with mechanical problems.
With the Emirati entrants out of the running, the field was left clear for Italy's Camelia Liparoti to take second place on her Yamaha Raptor.
The finish was the best yet at the Abu Dhabi Desert Challenge for the female rider.
Russian Honda rider Dimitry Pavlov rounded off the top three.
* Agency

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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

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Chef Nobu's advice for eating sushi

“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
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