Winner of two stages last year and the overall title, Quick-Step Floors rider Marcel Kittel said he is in a better place now than 12 months ago as he gets ready to defend his crown in five days.
Can’t wait to get started
Kittel is excited to start his season in Dubai. “For a sprinter, I think there is no better race to start a year than Dubai because it’s flat,” he said. “So yeah, I am really happy to be back. Happy to start my season here. This is also an opportunity to see how good the team is doing. If we are going to make mistakes, for example, it is better we do it here than later in the year. When you go for the road races, for example, it shouldn’t happen anymore.”
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Read more
■ Mark Cavendish: 'Not in top shape by any means' for 2017 Dubai Tour
■ Marcel Kittel: Looking to 'kick off the year on the right foot'
■ Dubai Tour 2017: Complete entry list of teams and riders
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More confidence
New to the team in 2016, the German said that the year competing with Quick-Step has created a strong bond. “It’s been one year where I really had the time to know everyone on the team. Last year when I came here, I had been with the team for barely a couple of months,” Kittel said. “So this adds value to the team — creates a strong bond between each other. I think that’s very important for your lead-out.”
‘Probably more relaxed’
Kittel said the only pressure he feels is “the pressure I put on myself. I had made the Dubai Tour a really important goal for me to start with in 2016. But knowing the team better now, knowing that I had a good year in 2016, I am probably a bit more relaxed and can enjoy everything a bit more.”
Advantage: Kittel
The German also said he feels good momentum coming into the new year off last season, and that he and the team are stronger to start 2017. “Yeah, it’s different really. I had a good winter,” he said. “I also feel that finishing the season with good race kilometres and then starting training in winter again made a big difference. I hope this will be an advantage for the start in 2017.”
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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.
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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.
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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.
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10. Substance and CbC reporting focus
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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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