Typhoon fears build as Marc Marquez eyes MotoGP title in Japan

TOKYO // Marc Marquez can retain his MotoGP title in Japan this weekend but safety fears loom large as another typhoon approaches, days after a horror crash left a Formula One driver fighting for his life.

With Jules Bianchi battling severe head injuries after losing control in treacherous conditions at Suzuka, sympathy for the Frenchman and worries over another accident will overhang Sunday’s two-wheel race.

Super Typhoon Vongfong is expected to bring torrential rain and strong winds long before its scheduled impact on Monday, mirroring last week’s situation at the Formula One race.

And with Suzuka organisers under fire for refusing to start earlier and avoid the worst of the weather, Motegi officials are likely to be under close scrutiny.

Despite the difficulties, championship leader Marquez will hope to end the weekend in triumph by sealing an astonishing campaign at Motegi’s Twin Ring circuit.

Going into the Japanese Grand Prix, Marquez has a commanding 75-point lead over closest rival and Honda team-mate Dani Pedrosa with only three races remaining after Japan.

Even if Marquez fails to win, the Spaniard could still seal the title, depending on the placement of his key rivals.

Marquez refused to get ahead of himself, despite dominating this year, saying he was focused on regaining his top form at Honda’s home circuit after a minor crash at rain-hit Aragon two weeks ago, when he finished 13th.

“I will try not to think about it [championship] too much, even if I know it would be great to achieve this on Honda’s home track,” said Marquez.

“We will go there and work hard from day one and treat it as a normal race weekend and push for the victory on Sunday,” he added.

The 21-year-old became the youngest ever MotoGP world champion last year and the first rookie title winner for 35 years.

In an electrifying series of successes, Marquez won 10 straight races this season since the opener in Qatar, before coming in fourth in the Czech Republic in August.

He quickly returned to the top of the podium two weeks later in Britain but crashes in San Marino showed that he was still human.

Pedrosa has regularly enjoyed podium finishes at the demanding Motegi layout, while the Honda rider will face pressure from Yamaha rivals and former world champions Valentino Rossi and Jorge Lorenzo, last year’s winner at Motegi.

Rossi said he has fully recovered from a heavy fall in Aragon that sent him to hospital, and was gunning for the season’s second place.

“I feel very well and I look forward to the triple-header overseas races because I am feeling better and better on the bike and the team are working really well,” said Rossi, seven-time world champion.

“The fight for second place is getting interesting, we will try to achieve the best result possible.”

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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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.

Education: Sagesse University, Beirut, Lebanon, in 2005.

Biog:

Age: 34

Favourite superhero: Batman

Favourite sport: anything extreme

Favourite person: Muhammad Ali

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FINAL LEADERBOARD

1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE) 68 72 69 67 - 4-under