Derrick Rose of the Chicago Bulls dribbles the ball on Monday night during his team's Game 1 NBA play-offs second round win against the Cleveland Cavaliers. David Maxwell / EPA / May 4, 2015
Derrick Rose of the Chicago Bulls dribbles the ball on Monday night during his team's Game 1 NBA play-offs second round win against the Cleveland Cavaliers. David Maxwell / EPA / May 4, 2015
Derrick Rose of the Chicago Bulls dribbles the ball on Monday night during his team's Game 1 NBA play-offs second round win against the Cleveland Cavaliers. David Maxwell / EPA / May 4, 2015
Derrick Rose of the Chicago Bulls dribbles the ball on Monday night during his team's Game 1 NBA play-offs second round win against the Cleveland Cavaliers. David Maxwell / EPA / May 4, 2015

Peaking at the perfect time, Derrick Rose and Chicago Bulls show LeBron they mean business


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The Chicago Bulls came in oozing with confidence, unafraid of LeBron James and convinced they could keep their NBA play-offs momentum rolling.

Derrick Rose made sure they did.

Looking like the league MVP he was before being slowed by knee injuries, Rose scored 25 points, Pau Gasol added 21 and the Bulls led from the start in a 99-92 victory over the short-handed Cleveland Cavaliers in Game 1 of the Eastern Conference semi-finals on Monday night.

Rose, who suffered a shoulder stinger in the closing minute, helped the Bulls swipe home-court advantage from the Cavs. Cleveland were missing starters Kevin Love and JR Smith, but their bigger issue was not stopping Rose or his pick-and-roll plays with Gasol.

After all he’s been through – surgeries, hours of rehab, uncertainty about his future – Rose, who has missed over 180 games the past four seasons, is savouring every moment back in the post-season.

“I just appreciate everything,” he said, “getting back on the floor and just every aspect of basketball. It’s allowed me to change my life and my family’s life. I owe so much to this sport. I’m just trying to roll with it.”

Jimmy Butler added 20 points and banked in a contested jumper with 30 seconds left as the Bulls closed it out, silencing a roaring Cleveland crowd already worried about Game 2 on Wednesday night.

Kyrie Irving scored 30 points and James added 19 and 15 rebounds for Cleveland, playing their first game since Love – one of the Cavs’ Big 3 – was lost for the remainder of the post-season with a shoulder injury.

“No excuses,” Cavaliers coach David Blatt said.

James didn’t offer any.

“We all just have to play better,” said LeBron, who had nine assists but six turnovers. “I wasn’t that good tonight.”

The Cavs only trailed by four points in the final minutes, but they forced several three-point attempts and James had two costly turnovers and missed a tough layup in the final 3 minutes.

Finally fully healed after dealing with injuries all season, the Bulls are peaking at the perfect time. Coming off a 54-point win over Milwaukee to wrap up their opening-round series, Chicago jumped to an early lead, withstood a Cleveland comeback and buckled down on defence in the closing minutes to hand Cleveland just their second loss in 24 home games.

Rose ran the show the way he used to, and Gasol, the steady 34-year-old Spaniard, made the Cavs pay for leaving him open by knocking down one mid-range jumper after another.

“They made their runs, but we kept our poise,” Gasol said. “We came in with the right mind set and attitude. We went after it.”

Rose banged shoulders with Cleveland’s Tristan Thompson and felt his arm go numb. He said the feeling came back a few minutes later, and he’s not concerned about it lingering.

The Cavs struggled from the start to find any offensive rhythm. Without Love to space the floor, Chicago had an easier time defending James and without Smith, who was suspended two games for striking Boston’s Jae Crowder in the face, the Cavs were lacking one of their best perimeter shooters.

Iman Shumpert made four three-pointers and scored 22 points, but Blatt spent the night unsuccessfully searching for the right combinations.

The Bulls have a healthy Rose, and that might be enough.

“Derrick was making the right plays every time,” Butler said.

After the Cavs battled back from a 16-point deficit to tie it 51-all, the Bulls went on a 15-0 run highlighted by Rose’s jumper that was a snapshot of him before his knee injuries.

With James guarding him on the perimeter, Rose created some space with a dribble and then hit a step-back, off-balance three to give Chicago a 61-53 lead. The Bulls weren’t done as Butler scored on a dunk, Gasol converted a three-point play and then knocked down another short jumper.

It was a nice start for the Bulls, but as Chicago coach Tom Thibodeau was quick to point out, only that.

“You can’t get wrapped up in it,” he said. “We’re going to have to play a lot better in the next game.”

*Associated Press

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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

The biog

Age: 30

Position: Senior lab superintendent at Emirates Global Aluminium

Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology

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