There is footballing orthodoxy and then there is the Arsene Wenger way.
When conventional wisdom dictates the Arsenal manager should adopt one approach, he tends to do the exact opposite. When the demand is for experience, he often promotes youth. When the call is for heavy spending, he often responds with cut-price signings or by focusing on home-grown players.
Wenger can seem one of life's dissenters, forever in the minority.
The difference is that the Arsenal manager is in a position to put left-field ideas into practice.
When Saturday's team sheet was submitted, there was something wonderfully illogical about it.
In what was once Robin van Persie's place, as Arsenal's centre-forward, was Gervinho. Rather than the most prolific scorer in the Premier League last season, he had been one of the most profligate.
It worked. Gervinho scored twice in the 6-1 thrashing of Southampton and led their defenders a merry dance. An unorthodox choice is an unconventional striker. While the Ivorian has plenty of pace, he certainly is not a target man, partly because he does not stand still for long enough to provide a target.
Wonderful movement was a feature of his debut campaign in England but, after he got into dangerous positions, so was his capacity to miss. The former Lille man had 40 attempts on goal.
Only four went in.
Equipped with a new signing who was the top scorer in France's Ligue 1 last season, the more obvious move would have been for Wenger to select Olivier Giroud, not least because the visit of Southampton offered an ideal opportunity for the Frenchman to score his first Arsenal goal.
Yet of late, Wenger's stubbornness has been an inspired form of obstinacy.
There were audible groans from the fans in the summer when he declared that he did not need to sign the France international Yann M'Vila because, among others, he had Abou Diaby.
Plenty had written off the midfielder, assuming he would never realise his early potential.
Indeed, a frequent criticism of Wenger is that he is too slow to recognise that his promising young players are no longer either promising or young.
Yet Diaby delivered a powerful performance in the 2-0 win at Liverpool two weeks ago.
At a stroke, the failure to replace the sold Alex Song no longer looked a mistake.
Twice in successive games, there are signs Wenger's patience with his underperforming players is being rewarded.
A path to redemption is being laid and, if the trend continues, Johan Djourou could be the next to tread it. Wenger is a staunch admirer of the Swiss but, once again, very few others are.
If Gervinho is an unlikely role model, he can follow in famous footsteps. While it will take more than two goals against the team with the division's most porous defence for his move from the left wing into the middle of the attack to be a success, there are precedents.
If the cliche is true and scoring is the hardest part of football, it explains why many a manager will take a goalscorer and add other elements to his game. Wenger operates the other way around, transforming talented wingers into a guarantee of goals.
First, Thierry Henry and then Van Persie served an apprenticeship on the flanks before Gervinho's switch.
"We transform all wingers into strikers," Wenger said in jest.
Gervinho lacks the ice-cool temperament that enabled Henry and Van Persie to finish so calmly but anyone with his ability to evade defenders has a priceless attribute.
And Arsenal have a choice. To use Wenger's word, they have "diversified".
Whereas their game was based around Van Persie, now there are three very different options in attack: Giroud, Gervinho and Lukas Podolski. Unless, that is Wenger takes another quick winger whose wastefulness has frustrated fans and makes Theo Walcott another centre-forward.
Because much as reinforcements, Santi Cazorla and Podolski in particular, have brought Arsenal optimism, it is the way the underachievers are reinventing themselves that is most encouraging.
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One of the game's great truisms is that the league table takes shape after 10 games. Nevertheless, that does not mean the standings are universally ignored. But one thing the embryonic rankings show is how significant the fixture list is at this stage of the season.
Consider the three teams in the relegation zone. Southampton's four opponents have included both Manchester clubs and Arsenal. Both Queens Park Rangers and Reading have taken on Chelsea, with QPR also facing Manchester City and Reading beaten by Tottenham Hotspur on Sunday.
As Reading have also had one match, at Sunderland, postponed, one interpretation is that they have had a solitary winnable game, a 1-1 draw with Stoke City.
Southampton and QPR can attribute their position to one damaging - in one case disastrous - home result.
Southampton were beaten 2-0 at St Mary's by Wigan Athletic while Rangers got themselves off to the falsest of starts by losing 5-0 to Swansea City.
While Southampton and Reading, in particular, may be pencilled in for lengthy stays in the drop zone, the reality is that both would have done very well if they were not in the bottom three right now.
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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
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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
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%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Astra%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202022%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EAbdallah%20Abu%20Sheikh%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20technology%20investment%20and%20development%3Cbr%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%24500m%3C%2Fp%3E%0A
Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
COMPANY%20PROFILE
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The biog
Title: General Practitioner with a speciality in cardiology
Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India
Education: Medical degree from the Government Medical College in Nagpur
How it all began: opened his first clinic in Ajman in 1993
Family: a 90-year-old mother, wife and two daughters
Remembers a time when medicines from India were purchased per kilo
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE currency: the story behind the money in your pockets
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Where to apply
Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020.
Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.
The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5