L'ALPE D'HUEZ, France // Chris Froome showed rare signs of weakness on Thursday despite extending his overall lead on the Tour de France in the 18th stage, won after two epic ascents of l'Alpe d'Huez by France's Christophe Riblon.
The Briton cracked with less than 5km remaining on the second trip up the mountain's 21 hairpin bends, but sent teammate Richie Porte to fetch some food and the Australian nursed Froome to the finish 3:18 behind Riblon, who became the first Frenchman to win a stage in this year's race.
"I was running low on sugars," Froome said after the stage. "I am thankful to have Richie with me he did a super, super job."
Froome and Porte were each given a 20-second penalty for "illegal feeding" as organisers said the riders were not allowed to take food or liquid from the team car during the final 6km of the stage.
However, Froome still leads Alberto Contador, the 2007 and 2009 Tour champion, by 5:11, after the Spaniard struggled to keep the pace in the final ascent following a bold-but-brief attack on the treacherous descent from the Col de Sarenne.
Contador, who was 11th on the stage, 57 seconds behind Froome, heads Colombian Nairo Quintana by 21 seconds overall after the Movistar climber, targeting a podium finish in Paris, took fourth place on the stage, more than two minutes off the pace.
"Throughout the entire race, we've said that we wanted the overall win and we were not afraid of risking it all to get it and so we did today," said Contador's team director Fabrizio Guidi.
"But the legs just weren't good enough to finish it off. We can be disappointed and everyone's a lot wiser after the stage, but if you never try, you never win.
"We're still competing for the top positions and there are still two demanding stages to go. Now, it's time to keep focused, remain calm, recover and try again tomorrow."
Meanwhile, Team Sky principal Dave Brailsford confirmed he had written to the World Anti-Doping Agency to offer them details of Froome's performances in a bid to end the climate of suspicion surrounding the rider.
Froome's string of stunning performances have aroused suspicion from fans and journalists, who remain sceptical in the wake of the Lance Armstrong scandal.
"We have been in contact with WADA and the UK Anti-Doping agency and things are progressing," Brailsford said.
"We are trying to react to a situation, trying to think creatively about a situation.
"Nobody asked me to do this. I suggested it would be a good idea to contact them. They didn't contact me."
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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
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Five personal finance podcasts from The National
To help you get started, tune into these Pocketful of Dirham episodes
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Mohammed bin Zayed Majlis
COMPANY%20PROFILE
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The Sky Is Pink
Director: Shonali Bose
Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf
Three stars
