• epa05126731 A tennis fan on Australia Day at the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. The annual official National Day of Australia marks the anniversary of the British First Fleet's arrival at Port Jackson, New South Wales, in 1788. EPA/JOE CASTRO AUSTRALIA AND NEW ZEALAND OUT
    epa05126731 A tennis fan on Australia Day at the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. The annual official National Day of Australia marks the anniversary of the British First Fleet's arrival at Port Jackson, New South Wales, in 1788. EPA/JOE CASTRO AUSTRALIA AND NEW ZEALAND OUT
  • epa05126005 A multiple exposure picture shows Maria Sharapova of Russia serving against Serena Williams of the US during their quarter finals round on day nine of the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/TRACEY NEARMY AUSTRALIA AND NEW ZEALAND OUT
    epa05126005 A multiple exposure picture shows Maria Sharapova of Russia serving against Serena Williams of the US during their quarter finals round on day nine of the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/TRACEY NEARMY AUSTRALIA AND NEW ZEALAND OUT
  • Serena Williams of the U.S. hits a shot during her quarter-final match against Russia's Maria Sharapova at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Jason Reed
    Serena Williams of the U.S. hits a shot during her quarter-final match against Russia's Maria Sharapova at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Jason Reed
  • Russia's Maria Sharapova (L) reacts as she shakes hands with Serena Williams of the U.S. after Williams won their quarter-final match at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Tyrone Siu TPX IMAGES OF THE DAY
    Russia's Maria Sharapova (L) reacts as she shakes hands with Serena Williams of the U.S. after Williams won their quarter-final match at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Tyrone Siu TPX IMAGES OF THE DAY
  • Agnieszka Radwanska of Poland plays a backhand return to Carla Suarez Navarro of Spain during their quarterfinal match at the Australian Open tennis championships in Melbourne, Australia, Tuesday, Jan. 26, 2016.(AP Photo/Rafiq Maqbool)
    Agnieszka Radwanska of Poland plays a backhand return to Carla Suarez Navarro of Spain during their quarterfinal match at the Australian Open tennis championships in Melbourne, Australia, Tuesday, Jan. 26, 2016.(AP Photo/Rafiq Maqbool)
  • epa05125780 Agnieszka Radwanska of Poland serves against Carla Suarez Navarro of Spain during their quarter finals round on day nine of the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/TRACEY NEARMY AUSTRALIA AND NEW ZEALAND OUT
    epa05125780 Agnieszka Radwanska of Poland serves against Carla Suarez Navarro of Spain during their quarter finals round on day nine of the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/TRACEY NEARMY AUSTRALIA AND NEW ZEALAND OUT
  • Former Australian tennis champion Rod Laver holds a replica of his 1969 Australian Open trophy, the Norman Brookes Challenge Cup, aloft after a presentation on Rod Laver Arena at the Australian Open tennis championships in Melbourne, Australia, Tuesday, Jan. 26, 2016.(AP Photo/Rick Rycroft)
    Former Australian tennis champion Rod Laver holds a replica of his 1969 Australian Open trophy, the Norman Brookes Challenge Cup, aloft after a presentation on Rod Laver Arena at the Australian Open tennis championships in Melbourne, Australia, Tuesday, Jan. 26, 2016.(AP Photo/Rick Rycroft)
  • Switzerland's Roger Federer prepares to hit a shot during his quarter-final match against Czech Republic's Tomas Berdych at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Jason Reed
    Switzerland's Roger Federer prepares to hit a shot during his quarter-final match against Czech Republic's Tomas Berdych at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Jason Reed
  • epa05126681 Tomas Berdych of the Czech Republic reacts during his quarter final match against Roger Federer of Switzerland at the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/LUKAS COCH AUSTRALIA AND NEW ZEALAND OUT
    epa05126681 Tomas Berdych of the Czech Republic reacts during his quarter final match against Roger Federer of Switzerland at the Australian Open tennis tournament in Melbourne, Australia, 26 January 2016. EPA/LUKAS COCH AUSTRALIA AND NEW ZEALAND OUT
  • Switzerland's Roger Federer casts a shadow on court as he plays a forehand return during his men's singles match against Czech Republic's Tomas Berdych on day nine of the 2016 Australian Open tennis tournament in Melbourne on January 26, 2016. AFP PHOTO / WILLIAM WEST-- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE
    Switzerland's Roger Federer casts a shadow on court as he plays a forehand return during his men's singles match against Czech Republic's Tomas Berdych on day nine of the 2016 Australian Open tennis tournament in Melbourne on January 26, 2016. AFP PHOTO / WILLIAM WEST-- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE
  • Switzerland's Roger Federer celebrates victory during his men's singles match against Czech Republic's Tomas Berdych on day nine of the 2016 Australian Open tennis tournament in Melbourne on January 26, 2016. AFP PHOTO / SAEED KHAN -- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE
    Switzerland's Roger Federer celebrates victory during his men's singles match against Czech Republic's Tomas Berdych on day nine of the 2016 Australian Open tennis tournament in Melbourne on January 26, 2016. AFP PHOTO / SAEED KHAN -- IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE
  • Japan's Kei Nishikori hits a shot as a spectator holds an Australian national flag during his quarter-final match against Serbia's Novak Djokovic at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Brandon Malone
    Japan's Kei Nishikori hits a shot as a spectator holds an Australian national flag during his quarter-final match against Serbia's Novak Djokovic at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Brandon Malone
  • epa05126805 Novak Djokovic of Serbia walks to fans after defeating Kei Nishikori of Japan in a quarter final match at the Australian Open Grand Slam tennis tournament in Melbourne, Australia, 26 January 2016. EPA/MADE NAGI
    epa05126805 Novak Djokovic of Serbia walks to fans after defeating Kei Nishikori of Japan in a quarter final match at the Australian Open Grand Slam tennis tournament in Melbourne, Australia, 26 January 2016. EPA/MADE NAGI
  • Serbia's Novak Djokovic signs autographs after winning his quarter-final match against Japan's Kei Nishikori at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Brandon Malone TPX IMAGES OF THE DAY
    Serbia's Novak Djokovic signs autographs after winning his quarter-final match against Japan's Kei Nishikori at the Australian Open tennis tournament at Melbourne Park, Australia, January 26, 2016. REUTERS/Brandon Malone TPX IMAGES OF THE DAY

Serena Williams, Roger Federer and Novak Djokovic at imperious best – in pictures


  • English
  • Arabic

Images from the first quarter-final action on Tuesday at the Australian Open, where Serena Williams, Roger Federer and Novak Djokovic all reached the semi-finals.

Europe's top EV producers
  1. Norway (63% of cars registered in 2021)
  2. Iceland (33%)
  3. Netherlands (20%)
  4. Sweden (19%)
  5. Austria (14%)
  6. Germany (14%)
  7. Denmark (13%)
  8. Switzerland (13%)
  9. United Kingdom (12%)
  10. Luxembourg (10%)

Source: VCOe 

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Ferdous, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Arabian Triple Crown Round-3 Group 3 (PA) Dh300,000 2,400m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6pm: UAE Arabian Derby Prestige (PA) Dh150,000 2,200m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
6.30pm: Emirates Championship Group 1 (PA) Dh1,000,000 2,200m
Winner: Somoud, Patrick Cosgrave, Ahmed Al Mehairbi
7pm: Abu Dhabi Championship Group 3 (TB) Dh380,000 2,200m
Winner: GM Hopkins, Patrick Cosgrave, Jaber Ramadhan
7.30pm: Wathba Stallions Cup Conditions (PA) Dh70,000 1,600m
Winner: AF Al Bairaq, Tadhg O’Shea, Ernst Oertel

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The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
SERIES INFO

Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
 
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff

 1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
4 Oman 6 4 2 0 0 8 -0.139
5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458

The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Brief scoreline:

Crystal Palace 2

Milivojevic 76' (pen), Van Aanholt 88'

Huddersfield Town 0

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

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Indoor Cricket World Cup

Venue Insportz, Dubai, September 16-23

UAE squad Saqib Nazir (captain), Aaqib Malik, Fahad Al Hashmi, Isuru Umesh, Nadir Hussain, Sachin Talwar, Nashwan Nasir, Prashath Kumara, Ramveer Rai, Sameer Nayyak, Umar Shah, Vikrant Shetty

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

LA LIGA FIXTURES

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Indoor cricket in a nutshell

Indoor Cricket World Cup – Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

Dubai Women's Tour teams

Agolico BMC
Andy Schleck Cycles-Immo Losch
Aromitalia Basso Bikes Vaiano
Cogeas Mettler Look
Doltcini-Van Eyck Sport
Hitec Products – Birk Sport 
Kazakhstan National Team
Kuwait Cycling Team
Macogep Tornatech Girondins de Bordeaux
Minsk Cycling Club 
Pannonia Regional Team (Fehérvár)
Team Auvergne-Rhône-Alpes
Team Ciclotel
UAE Women’s Team
Under 23 Kazakhstan Team
Wheel Divas Cycling Team

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

The years Ramadan fell in May

1987

1954

1921

1888

Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”