An emotional Khabib Nurmagomedov announced his shock retirement immediately following his successful title defence against Justin Gaethje at UFC 254 in Abu Dhabi on Sunday morning.
The lightweight champion, competing for the first time since his father died in July, saw off the interim champion via a second-round triangle choke at Flash Forum and then broke down in tears.
Speaking inside the octagon, Nurmagomedov confirmed he was stepping away from the sport, with an unbeaten record of 29-0.
"I promised my mother this is going to be my last fight," the Dagestani said. "I only want one thing from the UFC, I want to be the No 1 one pound-for-pound fighter in the world.
"Thank you for these guys, these guys with me, been with my father for more than 10 years.
"All my team, AKA with coach Javier, I love him so much, all my team. Today, I want to say, this was my last fight. No way am I going to come here without my father.
"It was first time, after what happened with my father, when UFC called me about Justin. I talk with my mother for three days, she don’t want that I go fight without father.
"I promised her it’s going to be my last fight, and if I give my word, I have to follow this. It was my last fight here.
"I know only one thing I want from the UFC: you guys have to make me on No 1 pound-for-pound fighter in the world, because I deserve this. UFC undisputed, undefeated lightweight champion, 13-0, 13 in UFC, 29 in all pro MMA career. I think I deserve it.
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UFC 254: Khabib beats Gaethje in Abu Dhabi
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"All this UFC team, everybody around the world, this whole pandemic stuff, they are doing a great show. Thank you so much Justin. Justin, in 2016 I remember when I cut weight, you helped me a lot. Thank you brother. I know you are a great man, I know how you take care of your people.
"I know a lot of things about of you, because of your parents, because one day, it’s going to happen something. You never know what is going to happen tomorrow, you never know.
"Today is my last fight here in UFC. It was my father’s dream. Dustin [Poirier] and Conor [McGregor] are going to fight in January – I choked them out, both of them. I’m not interested in this."
Making his first competitive appearance in 13 months, he will now surely be considered the promotion's lead pound-for-pound athlete having amassed 13 wins from 13 outings.
That streak meant Nurmagomedov possessed, however briefly given his retirement, the longest active winning streak in the promotion.
UFC 254 brought to a close “Return to Fight Island”, the five-event series in the capital.
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai