World Series: The key men for Detroit and San Francisco

The start of the 108th World Series tonight between the Detroit Tigers and the San Francisco Giants. But who can make the difference on either side? Here's our pick of the key men taking to the field...

DETROIT TIGERS

Miguel Cabrera

The third baseman from Venezuela led the American League in batting average (.330), home runs (44) and runs batted in (139), making him the first winner of baseball’s Triple Crown since 1967, and the near-certain MVP of the American League.

Prince Fielder The Tigers guaranteed the chunky first baseman US$214 (Dh786m) over the next nine seasons, and he gave a return on that investment this season, launching 30 home runs, driving in 103 runs and reaching base 41.2 per cent of the time.

Justin Verlander The right-hander is perhaps the best pitcher in the game. He won both the Most Valuable Player and Cy Young awards last season, and is likely to win the Cy again this year after leading in innings, strikeouts and complete games.

Max Scherzer Assuming the ace Justin Verlander is as tough as usual, starting pitcher Scherzer could give the Tigers an almost unbeatable two-man combination.

Phil Coke With Jose Valverde, the putative closer, unsteady, relief pitcher Coke has emerged as the man asked to get the final three outs. The 30-year-old journeyman has not allowed a run in 7.1 innings and saved two games in the sweep of the New York Yankees.

SAN FRANCISCO GIANTS

Marco Scutaro

The 36-year-old Venezuelan, a mid-season acquisition, appears in his first World Series as the surprise catalyst for the Giants’ offence and could steal a game for San Francisco.

Buster Posey At age 25, he is considered the finest catcher in the game. He also hits: 24 home runs, 103 runs batted in, a .402 on-base rate. Before he joined the Giants, they had not won a World Series since 1954; they are on the verge of two in three years.

Pablo Sandoval The Giants consider the podgy Venezuelan third base , nicknamed "Kung Fu Panda", as their prime source of power and he has been pounding the ball in October.

Matt Cain Some still believe the counter-culture hero Tim Lincecum is the best Giants pitcher, but Cain has been the San Francisco ace for at least two years. His 2012 season included a perfect game, on June 12, only the 22nd in baseball history.

Tim Lincecum The two-time Cy Young winning pitcher has had an erratic season, and now is as likely to appear out of the bullpen. If he can flash his old form, even as a reliever in tight situations in the late innings, he could be the X factor for the Giants.

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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Results

Stage 4

1. Dylan Groenewegen (NED) Jumbo-Visma 04:16:13

2. Gaviria (COL) UAE Team Emirates

3. Pascal Ackermann (GER) Bora-Hansgrohe

4. Sam Bennett (IRL) Deceuninck-QuickStep

5. Caleb Ewan (AUS) Lotto Soudal

General Classification:

1. Adam Yates (GBR) Mitchelton-Scott 16:46:15

2. Tadej Pogacar (SLO) UAE Team Emirates 0:01:07

3. Alexey Lutsenko (KAZ) Astana Pro Team 0:01:35

4. David Gaudu (FRA) Groupama-FDJ 0:01:40

5. Rafal Majka (POL) Bora-Hansgrohe

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If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

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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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Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5