The 16 teams entering the NBA play-offs have been determined, and the tournament begins Saturday. A final batch of games late Thursday night settled the matter of specific first-round match-ups.
"When the play-offs begin and these teams have at it, people will look back and say, 'Well, they got here'," said David Stern, the NBA commissioner.
"And we are glad they got here with a 66-game schedule rather than a 50-game schedule."
The season began two months behind schedule, and in the push to play as many games as possible in 124 days, many players were left exhausted by the pace. Tyson Chandler, the New York Knicks centre, is one of those ready for the more leisurely schedule of the play-offs.
"I'm ready for the play-offs," he said. "This season has been long. Long enough. It's time."
The eight teams in the Eastern Conference play-offs are Chicago, Miami, Indiana, Boston, Atlanta, Orlando, New York and Philadelphia.
The eight in the Western Conference are San Antonio, Oklahoma City, the Los Angeles Lakers, Memphis, the Los Angeles Clippers, Denver, Dallas and Utah.
Thirteen games last night settled six of the eight pairings in the play-offs. Of particular interest was the New York Knicks' game at Charlotte.
A victory would give New York the No 7 seed and a first-round series with the Miami Heat, still considered the team to beat in the East despite finishing behind the Chicago Bulls.
A victory by the Knicks also would have established Charlotte as the worst team in NBA history, as evaluated by winning percentage. A defeat would have left the Bobcats 7-59, a success rate of 10.6 per cent, worse than the 1972/73 Philadelphia 76ers, who were 9-73, an 11 per cent win rate.
Barring a Knicks defeat and Philadelphia win, the Sixers would get the Bulls in the first round. Chicago have impressed despite the frequent absences of Derrick Rose, the league MVP last season.
Indiana will meet Orlando, and the Magic will be without their standout centre Dwight Howard, who is out after back surgery.
Boston will face Atlanta, with the games last night determining whether the Celtics or Hawks would play host to the first game of the series.
The San Antonio Spurs are the surprise No 1 seed in the West. They carried the same distinction into the play-offs last year but were promptly ousted by Memphis. This time they get Utah, and the question remains whether the Spurs, whose top players are veterans, can step up their game.
Memphis and the Clippers will meet, and Oklahoma City and the Lakers will have home court against either Dallas, the defending champions, or Denver.
Kobe Bryant, the Lakers veteran who needed 38 points last night to snatch the scoring championship from Kevin Durant of Oklahoma City, said his team can win their 17th NBA title, matching Boston's all-time mark.
"I think the thing that's our biggest strength is our versatility and our size," he said.
Also, the New Jersey Nets passed into history Thursday night with a game in Toronto.
The franchise is moving to a new arena in Brooklyn next season and will be known as the Brooklyn Nets.
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Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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
