The challenge of swapping the tough terrain of Qatar for the snowy conditions of Sweden has excited Sheikh Khalid Al Qassimi as he prepares for his first round of the World Rally Championship (WRC) in Sweden next week.
The Emirati has not competed in the WRC since Rally Spain in October 2011 and missed all of 2012 as he took time out to recover from a knee operation.
But having finished second in the opening round of the Middle East Rally Championship (Merc), Sheikh Khalid is looking forward to his return to the upper echelons of rallying with the Abu Dhabi Citroen Total World Rally Team.
"I feel better than ever and I'm really hungry to get back to the WRC," he said.
"I feel I have unfinished business and I'm returning to the international arena with a point to prove."
Sheikh Khalid has competed three times before in Sweden, with his best result being 11th in 2011, and he is familiar with the tests that the icy roads in and around Karlstad will have to offer.
"It's an extreme test, especially after Qatar," Sheikh Khalid said.
"The two rallies couldn't be more different. As a rally driver you have to get used to constantly changing environments and terrain. It's never easy; no two events are the same. Everything varies from rally to rally and every event presents its own challenges."
Since Rally Sweden was first held in 1950, the event has had only one non-Nordic winner, Sebastien Loeb, the nine-times world champion, who is one of Sheikh Khalid's teammates at Citroen.
Loeb underlined his mastery of winter rallies with a seventh victory in the Monte Carlo Rally, the first round of the WRC season, earlier this month, and Sheikh Khalid is confident he can pick tips from him and his other teammate Mikko Hirvonen, who has won twice before in Sweden in 2010 and 2011.
"We're now part of the same team and they can definitely help me," he said. "We'll spend a lot of time sharing information based on experience in testing."
Sheikh Khalid is due to take part in nine rounds of the 13-round series this season as he balances his WRC work along doing a full season in the Merc.
Rally Sweden begins Thursday, February 7 and runs until Sunday, February 10.
George heads to Al Ain Raceway firmly in the driver's seat
Oliver George will be out to increase his lead in the DD2 championship when Round 7 of the UAE Rotax Max Challenge series comes under orders at Al Ain Raceway on Thursday.
The British-born racer won the last two rounds at Dubai Autodrome earlier this month and his nearest challenger, Mohammed Al Dhaheri, needs a strong points haul to keep his championship hopes alive.
The 125 MAX class will again field 26 karts with the series leader Alexandre Silanine under pressure from Philippe Valenza.
Abdulla Al Rawahi is also looking to stay in the title hunt, with the Omani, saying: "I have had some bad luck so far, but I am still in with a chance for the title. So long as I stay out of trouble I think I can make ground."
Tehmur Chohan will need to hold off the increased challenge from an in-form Alain Bauwmans and Ivan Berets if he is continue his journey towards a second consecutive Mini MAX title, while Sem Knopjes remains the class favourite for Micro MAX.
Sam Zian will be going head-to-head with Piers Pakenham-Walsh in the Honda Challenge once more. With only two rounds left of the Honda season he needs to score heavily to claw back Pakenham-Walsh's lead.
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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.
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Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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Started: 2018
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Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
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Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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