Newly crowned interim champion Justin Gaethje called out Khabib Nurmagomedov following a career-highlight victory against Tony Ferguson at UFC 249 on Sunday.
The American, who went into the headline bout in Jacksonville, Florida as a slight underdog, defeated Ferguson by TKO in the fifth round in a hugely dominant performance.
Ferguson, significantly bloodied and bruised by the conclusion, suffered his first loss in 13 fights - a run stretching back eight years.
Gaethje is now expected to face undefeated lightweight champion Nurmagomedov next, with the fight maybe even taking place in Abu Dhabi later this year.
Speaking in the octagon immediately afterwards, Gaethje said: "There's no other challenge I want right now. I want to fight him."
Ngannou lands KO of the night
Despite the absence of a crowd, the fights that made up UFC 249 lacked nothing in intensity, with Francis Ngannou scoring the knockout of the night, blitzing Jairzinho Rozenstruik with a left hook to force a stoppage after just 20 seconds of the first round.
Sam Alvey was the first fighter into the empty arena on the night, pointing and high-fiving the imaginary crowd as he made his way to the cage where he fell to a decision loss to Ryan Spann in the evening's opening fight on the prelim card.
Apart from the fighters, the referees and the commentators, event staff wore face masks and only one corner-man per fighter was allowed into the cage in the breaks between rounds.
"It was funny, I could hear a lot. Everybody out there I could hear really clearly, but at the same time ... it wasn't much different than if the crowd were there," Vicente Luque told reporters following his stoppage win over Niko Price.
Such was the silence that Luque was able to hear the commentators, and heavyweight Greg Hardy said he was able to take the advice of TV commentator Daniel Cormier to counter Yorgan De Castro's leg kicks en route to a decision victory.
Cejudo calls it a day
In the co-main event, Henry Cejudo retained his bantamweight belt with a second-round stoppage win over Dominick Cruz before immediately retiring in the octagon. The 33-year-old, who won a gold medal for wrestling at the 2008 Olympics, has said he was happy with his career and that he wanted to start a family.
Returning after a long layoff, former champ Cruz was dropped with a knee to the head and suffered the first knockout of his career with just two seconds left in the second round.
However, the biggest prize of the night went to Gaethje, who is now next in line to face Nurmagomedov for the undisputed lightweight crown.
"I'll wait for the real one," Gaethje said as he tossed the interim belt aside moments after it was put around his waist.
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
THE BIO:
Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.
Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.
Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.
Personal motto: Believe it and you can achieve it.
KILLING OF QASSEM SULEIMANI
