European manufacturers, particularly those in Germany, have been churning out decent-quality road-going barges for some years now.
It all started when carmakers realised you didn’t have to be a farmer to own one and that people would be quite keen to use such beasts in inner city environments. This lightbulb moment opened up a new line of business.
The Audi Q5 45 TFSI quattro Sportback (to give it its official title) is a prime example of this ongoing attempt to appeal to those who want a nice, high-up vehicle with a bit of power. In short, a big car, with sumptuous seats and posh paraphernalia.
Audi sure knows its market, too. The Q5 Sportback does have capabilities on terrain other than tarmac, but many of those who buy one are not likely to be overly interested in any of that.
This, then, is not what Audi would call an SUV. Instead, the marketing men and women call it a CUV, which stands for crossover utility vehicle.
When you drive it, you feel like you’re in an uptown off-roader, but look like you’re in something that really doesn’t want to get its wheels dirty.
Although, as the name suggests, the vehicle has been fitted with Audi’s “go-anywhere, do-anything” quattro drive system.
The first thing you note about the Q5 Sportback is the look — some vehicles of this type look clunky, but the Audi has a properly tailored shape.
The swept-back roof does its job, giving it the appearance of a vehicle where aerodynamics — and kerb appeal — have been considered. Its non-Sportback sibling has a far more blocky appearance, more in tune with standard SUV stylings.
Driving a Q5 Sportback is … well, pleasant, for want of a more dramatic word. And that isn't damning it with faint praise. The car is quiet, comfortable, and you feel just a little elegant when you're in it. That last one is a distinct plus, because there are many more expensive vehicles on the roads, and some of them don’t achieve this to anywhere near the same extent.
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Admittedly, the Q5 Sportback doesn’t have the performance figures of some of its rivals, but that might be the point — it seems more geared towards comfort than many of those others. You can get to 100 kilometres per hour from a standing start in just over six seconds, though, so there’s no danger of losing out in a drag race with a skateboarder.
It’s roomy inside, too — you might think that aforementioned swept-back roof would make for less headroom in the rear seats, but this is not the case. You get a decent amount of boot space in there as well, which also goes against expectations.
Inside, the Q5 Sportback has a three-zone climate control system, all the driver aids you’d expect in a modern, high-end vehicle, and the decor features colour-co-ordinated contrasting seating. A driver information system with colour display comes as standard, with Audi’s virtual cockpit-plus being an option. You can also upgrade to a Bang & Olufsen sound set-up.
The car is available in showrooms around the globe, looking suitably refined. Just don't expect to see it — or take it — in the desert any time soon.
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The specs: Rolls-Royce Cullinan
Price, base: Dh1 million (estimate)
Engine: 6.75-litre twin-turbo V12
Transmission: Eight-speed automatic
Power: 563hp @ 5,000rpm
Torque: 850Nm @ 1,600rpm
Fuel economy, combined: 15L / 100km
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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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
MATCH INFO
Champions League quarter-final, first leg
Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes
How England have scored their set-piece goals in Russia
Three Penalties
v Panama, Group Stage (Harry Kane)
v Panama, Group Stage (Kane)
v Colombia, Last 16 (Kane)
Four Corners
v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)
v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)
v Panama, Group Stage (Stones, header, from Trippier corner)
v Sweden, Quarter-Final (Maguire, header, from Young corner)
One Free-Kick
v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)
Captain Marvel
Director: Anna Boden, Ryan Fleck
Starring: Brie Larson, Samuel L Jackson, Jude Law, Ben Mendelsohn
4/5 stars
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
if you go
The flights
Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning.
The trains
Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.
The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.
More on Palestine-Israeli relations
MATCH INFO
Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')
Man of the match Son Heung-min (Tottenham)
How to donate
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
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6027 – Dh 100
6026 – Dh 200
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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
The story in numbers
18
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
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