LOS ANGELES // The situation looked bleak at best for coach Doc Rivers’ Clippers – down by four points with 18 seconds left in the fourth quarter. Then a couple of defensive stops, a huge turnover by Minnesota’s Kevin Martin, and two clutch baskets by Jamal Crawford forced overtime.
That’s where Jared Dudley and Chris Paul took over. Dudley made a go-ahead 3-pointer with 38 seconds remaining in OT and Paul added five free throws in the final 19 seconds, leading Los Angeles to a 120-116 victory over the Minnesota Timberwolves on Sunday night.
“The biggest thing we learned as a team from Doc is, even in practice, he talks about ‘The game is not over,” Paul said. “When we got down three or four there with seconds left, we could’ve said we lost this one. But we fought hard.”
Blake Griffin had 32 points and 10 rebounds and was 10-for-11 from the free throw line before fouling out with 4:08 left in OT. The defending Pacific Division champions extended their winning streak to a season-best five games while beating the Timberwolves for the eighth straight time, their longest current streak against any opponent.
Jamal Crawford had 22 points for Los Angeles, 7-4 since losing starting forward JJ Redick with a broken right hand and a torn ligament in his wrist but 5-0 since Crawford was moved into the starting lineup. Paul finished with 19 points and 13 assists.
Kevin Love had a season-high 45 points and tied a season best with 19 rebounds for the Timberwolves, back at Staples Center after their 104-91 loss to the Lakers on Friday night. It was Minnesota’s first overtime game since beating Orlando at home on opening night.
“We just blew it. Blew the game. I don’t know how else to say it. We blew the game,” Love said.
Nikola Pekovic had a career-high 34 points and 14 boards. Martin scored 16 points after averaging 29 in the Timberwolves’ other two meetings against the Clippers – also narrow losses. Point guard Ricky Rubio played 38 scoreless minutes with 12 assists.
“It was a tough loss for a lot of reasons. That’s all I have to say,” coach Rick Adelman said. “I don’t want to say anything. I don’t want to get fined.”
“We need to know how to win and play hard all the way to the end,” Pekovic said. “Winning is a habit, like everything else. We still need to get over the hump to learn how to close out these games.”
OTHER SUNDAY RESULTS
Pacers 106, Celtics 79
Paul George scored 24 points, guard Lance Stephenson had a triple-double and the Indiana Pacers defeated the Boston Celtics to improve the best record in the Eastern Conference.
Stephenson finished with 12 points, 10 rebounds and 10 assists, his second triple-double in two games against the Celtics this season.
Pacers forward Danny Granger, playing just his second game this season after sitting out with a strained left calf, scored 12 points and made 4-of-5 three-pointers off the bench.
Indiana (22-5) won their second game in a row after losing three of five.
The blowout followed a 114-81 victory over the Houston Rockets on Friday.
Avery Bradley scored 13 points and Jeff Green and Courtney Lee scored 11 points apiece for the Celtics (12-17), who entered the game tied for the Atlantic Division lead.
Raptors 104, Thunder 98
Kyle Lowry scored 22 points in leading the Toronto Raptors to a surprise victory over the Oklahoma City Thunder.
The loss ended the Thunder’s 13-game home win streak to start the season. It also put a halt to a nine game overall win streak.
With 4:34 left in the fourth quarter, Raptors (11-14) guard John Salmons tied the game with a jumper. Center Jonas Valanciunas and Lowry scored five straight and the Thunder found themselves trailing 98-93 with 2:20 remaining.
Russell Westbrook paced the Thunder (22-5) with 27 points, nine rebounds and five assists. Kevin Durant scored 24 points on 5-for-16 shooting as the Thunder fell one night after beating West rival San Antonio.
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500 People from Gaza enter France
115 Special programme for artists
25 Evacuation of injured and sick
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
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
