1 Nico Rosberg 1:55.48.950; 2 Daniel Ricciardo +0.488; 3 Lewis Hamilton +8.038; 4 Kimi Raikkonen +10.219; 5 Sebastian Vettel +27.694; 6 Max Verstappen +1:11.197; 7 Fernando Alonso +1:29.198; 8 Sergio Perez +1:51.062; 9 Daniil Kvyat +1:51.557; 10 Kevin Magnussen +1:59.952; 11 Esteban Gutierrez +1 lap; 12 Felipe Massa +1 lap; 13 Felipe Nasr +1 lap; 14 Carlos Sainz Jr +1 lap; 15 Jolyon Palmer +1 lap; 16 Pascal Wehrlein +1 lap; 17 Marcus Ericsson +1 lap; 18 Esteban Ocon +2 laps; DNF Jenson Button, Valtteri Bottas, Nico Hulkenberg, Romain Grosjean
As so often happens in Singapore, Nico Rosberg turned pole into victory on Sunday and in the process overtook Mercedes-GP teammate Lewis Hamilton at the top of the Formula One standings with six races to go.
It is the seventh time in nine years that the man who took pole at the Marina Bay Circuit prevailed.
Daniel Ricciardo battled well behind the German Mercedes driver throughout the race in his Red Bull Racing car, but could not quite get into position in the waning laps to make a serious run at the German after taking large chunks out of the German's lead on fresher laps, settling for second.
With the win, Rosberg takes an eight-point lead in the race for the title with six rounds remaining. Hamilton, who finished third ahead of Ferrari’s Kimi Raikkonen, is seeking a third successive championship and fourth overall, having prevailed in the past two seasons.
Rosberg started the season by winning each of the four races before Hamilton reeled off a six-out-of-seven victories stretch between Monaco and Germany.
Rosberg has won the last three races however, and leads Hamilton in overall race victories 8-6. No driver has ever won eight races in a Formula One season and not won the championship.
Red Bull's Ricciardo solidified his hold on third with the runner-up finish, his fourth this year.
There was drama from the start as Nico Hulkenberg’s Force India ran into Carlos Sainz Jr’s Toro Rosso and spun out spectacularly, causing the safety car to come out on the first lap.
It allowed Ferrari's Sebastian Vettel, starting from the back of the grid after mechanical issues throughout practice and qualifying this weekend, to change strategy and work his way into a fifth-place finish.
Where they stand
1 Nico Rosberg 273 points (8 race wins)
2 Lewis Hamilton 265 points (6 race wins)
3 Daniel Ricciardo 179 points
What remains
Malaysia (October 2), Japan (October 9), United States (October 23), Mexico (October 30), Brazil (November 13), Abu Dhabi (November 27)
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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
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Itcan profile
Founders: Mansour Althani and Abdullah Althani
Based: Business Bay, with offices in Saudi Arabia, Egypt and India
Sector: Technology, digital marketing and e-commerce
Size: 70 employees
Revenue: On track to make Dh100 million in revenue this year since its 2015 launch
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Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
