Former two-division champion Daniel Cormier believes Khabib Nurmagomedov will face his greatest challenge at this month’s UFC 254 in Abu Dhabi, but says the lightweight champion will emerge from his clash with Justin Gaethje – and eventually retire – undefeated.
Nurmagomedov, 28-0, returns to the octagon on October 24 in the headline bout at UFC 254, when he defends his lightweight crown against interim-champion Gaethje.
The encounter marks the conclusion to the five-event "Return to Fight Island", the UFC's second residency in the capital. Gaethje set up the encounter by dominating Tony Ferguson at UFC 249 in May.
Cormier, a close friend and teammate of Nurmagomedov, will be calling the action octagon-side in his commentary role for ESPN. Recently retired, the American spent considerable time alongside Nurmagomedov at American Kickboxing Academy in California from 2012, so he knows the Dagestan native better than most.
In Gaethje (22-2), however, he acknowledges that Nurmagomedov is going up against the most serious threat to his unbeaten record.
“I think it’s the toughest fight in the division,” Cormier said at Tuesday’s media day on Yas Island. “Justin Gaethje is an absolute stud. They call him ‘The Human Highlight,’ the most exciting guy in the game.
"It’s true. Not just the most exciting guy in the game, but all of combat sports. There is no fighter in the world of sports that is more exciting than Justin Gaethje. Boxing, kickboxing, mixed martial arts – you’ll find nobody more exciting and better.
"The Justin Gaethje that fought Tony Ferguson in May is more dangerous to Khabib than anyone he has ever stepped in the octagon with.”
A former NCAA Division 1 wrestler, Gaethje is said to possess the tools to provide real resistance to Nurmagomedov’s stellar ground game, while he is considered one of the most fearsome strikers in mixed martial arts. He is currently ranked the lightweight division's No 1 challenger.
“With everybody, [Khabib] tells you [what he’s going to do],” Cormier said. “But you’ve got to be able to stop it. He’s become so good at what he does that you’ve got to be able to stop it. That’s why Justin’s the most dangerous, because Justin has the skill set to stop it.”
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Khabib on 'warrior' Gaethje
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That said, Cormier is tipping Nurmagomedov to come out on top, as the champion aims to move one step nearer to that 30-0 mark. There have been suggestions Nurmagomedov will reach that and then retire, with perhaps a "legacy fight" against Georges St-Pierre next April his final bout. Nurmagomedov, though, has said recently that he is not looking past Gaethje.
“I don’t know if anyone is going to beat him,” Cormier said. “I’m confident in believing that Khabib will retire undefeated. Nobody will beat this guy. He is too committed to who he is supposed to be to get beat by anyone.
“No [155]-pounder should feel that strong when he grabs you.”
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Gaethje prepared for 'biggest fight of my life' at UFC 254
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
India cancels school-leaving examinations
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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Dubai World Cup Carnival card
6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m
7.05pm: Handicap (TB) $135,000 (Turf) 1,000m
7.40pm: Handicap (TB) $175,000 (D) 1,900m
8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m
8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m
9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m
The National selections
6.30pm: Final Song
7.05pm: Pocket Dynamo
7.40pm: Dubai Icon
8.15pm: Dubai Legacy
8.50pm: Drafted
9.25pm: Lucius Tiberius
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Fast facts on Neil Armstrong’s personal life:
- Armstrong was born on August 5, 1930, in Wapakoneta, Ohio
- He earned his private pilot’s license when he was 16 – he could fly before he could drive
- There was tragedy in his married life: Neil and Janet Armstrong’s daughter Karen died at the age of two in 1962 after suffering a brain tumour. She was the couple’s only daughter. Their two sons, Rick and Mark, consulted on the film
- After Armstrong departed Nasa, he bought a farm in the town of Lebanon, Ohio, in 1971 – its airstrip allowed him to tap back into his love of flying
- In 1994, Janet divorced Neil after 38 years of marriage. Two years earlier, Neil met Carol Knight, who became his second wife in 1994
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
MATCH INFO
Uefa Champions League final:
Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports
