Brendan Rodgers wants to move quickly on from his transfer deadline day disappointment as Arsenal visit Anfield.
The Liverpool manager had hoped to make late additions on the final day of the transfer window but the deadline passed without any new arrivals.
A goalscorer had been top priority, particularly after club record £35 million (Dh203.9m) signing Andy Carroll was allowed to join West Ham United on loan, but nothing materialised.
Speaking before the deadline, Rodgers made clear he wanted another forward.
"Absolutely," he said. "That was what I felt coming in from the off. I felt we needed to have greater threats in the team, not just one or two."
A deal to bring the United States midfielder Clint Dempsey in from Fulham had been anticipated but talks broke down and the player signed for Tottenham Hotspur.
The failure to land Dempsey, who scored 23 goals mostly from midfield last season, leaves Luis Suarez and recent signing Fabio Borini as his only senior strikers. Back-up will come from youngsters Raheem Sterling and Adam Morgan.
With Charlie Adam and Jay Spearing also leaving the club, Rodgers thought he had cleared the way financially for extra recruits.
He said: "Sometimes it is not through choice. If it was carte-blanche and I could do what I wish maybe some of these players wouldn't be out of the door.
"But the reality is the finances always dictate how you can build and how you work with your squad."
One new signing who will be available to Rodgers is Turkey midfielder Nuri Sahin, who arrived on a season-long loan from Real Madrid.
The 23 year old was linked with Arsenal but was enticed by the prospect of playing for Rodgers.
Sahin said: "I have spoken to many clubs before. When we decided with [Jose] Mourinho and Madrid that I would go out for a year on loan, I had a lot of offers and I am really thankful to all the clubs that were interested in me.
"But in the end I chose Liverpool because I think Brendan Rodgers and the project of Liverpool is the best for me at the moment."
Arsenal have drawn both their games this season 0-0 with new forwards Olivier Giroud and Lukas Podolski firing blanks.
However, manager Arsene Wenger has called for patience.
"At the moment I do not want to put too much pressure on them," Wenger said. "I remember Thierry Henry arrived here and did not play before November, Robert Pires arrived here and for a few months was not an automatic starter.
"So you have to give players who have come in a bit of time to adapt to the league and continue to try to play well as a team."
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Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
'Brazen'
Director: Monika Mitchell
Starring: Alyssa Milano, Sam Page, Colleen Wheeler
Rating: 3/5
