Sweden were forced to come from behind against the lowly Faroe Islands to move into second place in Group C behind Germany.
A 75th-minute winner from Zlatan Ibrahimovic avoided embarrassment for the Swede, after heroics from former Manchester City goalkeeper Gunnar Nielsen had kept the scores level.
Rogvi Baldvinsson had scored a shock opener for the Faroes, who were playing on their new artificial surface for the first time, before Ibrahimovic set up Kacaniklc for the equaliser.
Goals from Christian Benteke, Kevin de Bruyne and Kevin Mirallas gave Belgium a superb 3-0 win over Group A rivals Serbia in Belgrade.
Croatia stay level with the Belgians at the top of the group but only after coming from behind to win 2-1 in Macedonia. Agim Ibraimi put the hosts ahead early, before Vedran Corluka and Ivan Ratikic responded.
Italy shrugged off a minor scare to win 3-1 in Armenia, Andrea Pirlo, Daniele De Rossi and Pablo Osvaldo on target for the Italians, while Henrikh Mkhitaryan briefly equalised for the hosts in the first half.
Theodor Gebre Selassie, Toma Pekhart and Jan Rezek gave the Czech Republic a 3-1 win over Malta, while Bulgaria and Denmark settled for a 1-1 draw after Nicklas Bendtner equalised Dimitar Rangelov's early opener for the hosts.
Holland cantered to a 3-0 win over Group D minnows Andorra in Rotterdam with goals from Rafael van der Vaart, Klaas-Jan Huntelaar and Ruben Schaken.
Romania maintained their 100% start in the group thanks to Grozav Grozav's goal in a 1-0 win in Turkey, while Tamas Hajnal struck the only goal as Hungary won 1-0 in Estonia.
Switzerland are still top and unbeaten in Group E despite being pegged back against Norway. Mario Gavranovic looked to have won it for the Swiss with a 79th minute opener but Brede Hangeland equalised two minutes later.
Tim Matavs scored twice as Slovenia beat Cyprus 2-1, while Iceland won 2-1 in Albania thanks to a winner nine minutes from time from Tottenham striker Gylfi Sigurdsson.
In Group F, Alexander Kerzhakov's sixth-minute goal was enough to earn Russia a 1-0 win over Portugal in Moscow. Tomer Hemed completed a hat-trick in the final minute as Israel won 6-0 in Luxembourg.
Group G pace-setters Greece and Bosnia remain unbeaten after a tight goalless draw in Piraeus, a result that allows Slovakia to join them on seven points after Marek Hamsik and Marek Sapara scored in a 2-1 win over Latvia.
Also in Group G, two goals from Edgaras Cesnauskis were enough for Lithuania to claim a 2-0 victory in Liechtenstein.
England's Group G rivals Ukraine were frustrated by a goalless draw in Moldova.
A hat-trick from Pedro paved the way for Spain to ease to a 4-0 win over Belarus in Minsk after Jordi Alba's 12th minute opener, while Kasper Hamalainen's equaliser gave Finland a 1-1 draw with Georgia, who had led through Guram Kashia.
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
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
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.
Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
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
Profile Box
Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
