• Public health nurse Kathy Luu administers a dose of the Moderna Covid-19 vaccine to a staff member at the Ararat Nursing Facility in the Mission Hills neighbourhood of Los Angeles, California. AFP
    Public health nurse Kathy Luu administers a dose of the Moderna Covid-19 vaccine to a staff member at the Ararat Nursing Facility in the Mission Hills neighbourhood of Los Angeles, California. AFP
  • A healthcare worker tests for Covid-19, in Buenos Aires, Argentina. AP Photo
    A healthcare worker tests for Covid-19, in Buenos Aires, Argentina. AP Photo
  • A nurse wears a badge reading "I get vaccinated, I protect you" at the Cavale Blanche hospital in Brest, western France during a vaccination operation of the medical staff against the Covid-19 disease. AFP
    A nurse wears a badge reading "I get vaccinated, I protect you" at the Cavale Blanche hospital in Brest, western France during a vaccination operation of the medical staff against the Covid-19 disease. AFP
  • A worker installs equipment in a temporary Covid-19 testing laboratory built on an indoor tennis court in Shijiazhuang in northern China's Hebei Province. Xinhua via AP
    A worker installs equipment in a temporary Covid-19 testing laboratory built on an indoor tennis court in Shijiazhuang in northern China's Hebei Province. Xinhua via AP
  • Volunteer and medical student Tereza Zalesakova treats a Covid-19 patient in an intensive care unit at Prague's General University Hospital. AFP
    Volunteer and medical student Tereza Zalesakova treats a Covid-19 patient in an intensive care unit at Prague's General University Hospital. AFP
  • Candles and flowers are placed by a relative on the grave of Joao Marinho, 76, who passed away due to Covid-19 at the Parque Taruma cemetery in Manaus, Brazil. Reuters
    Candles and flowers are placed by a relative on the grave of Joao Marinho, 76, who passed away due to Covid-19 at the Parque Taruma cemetery in Manaus, Brazil. Reuters
  • A church worker carries a placard reminding mass-goers to maintain physical distancing outside Quiapo Church in Manila, Philippines. Reuters
    A church worker carries a placard reminding mass-goers to maintain physical distancing outside Quiapo Church in Manila, Philippines. Reuters
  • A waiter picks up a sweet takeaway at a bakery in the Gothic Quartier in Barcelona, Spain. Reuters
    A waiter picks up a sweet takeaway at a bakery in the Gothic Quartier in Barcelona, Spain. Reuters
  • A woman walka back home from work in Spruitview near Johannesburg, South Africa. AP Photo
    A woman walka back home from work in Spruitview near Johannesburg, South Africa. AP Photo
  • A man transports children on his tricycle, in Havana, Cuba. AP Photo
    A man transports children on his tricycle, in Havana, Cuba. AP Photo
  • An empty main road seen during a complete closure amid the ongoing Covid-19 coronavirus pandemic in Gaza City. EPA
    An empty main road seen during a complete closure amid the ongoing Covid-19 coronavirus pandemic in Gaza City. EPA
  • US President-elect Joe Biden removes his mask as he announces members of economics and jobs team at his transition headquarters in Wilmington, Delaware, US. Reuters
    US President-elect Joe Biden removes his mask as he announces members of economics and jobs team at his transition headquarters in Wilmington, Delaware, US. Reuters

Coronavirus latest: Tests and quarantine as UK hits new record for deaths


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Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

Brief scores:

Barcelona 3

Pique 38', Messi 51 (pen), Suarez 82'

Rayo Vallecano 1

De Tomas Gomez 24'

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UAE currency: the story behind the money in your pockets
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Predictions

Predicted winners for final round of games before play-offs:

  • Friday: Delhi v Chennai - Chennai
  • Saturday: Rajasthan v Bangalore - Bangalore
  • Saturday: Hyderabad v Kolkata - Hyderabad
  • Sunday: Delhi v Mumbai - Mumbai
  • Sunday - Chennai v Punjab - Chennai

Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

MATCH INFO

Azerbaijan 0

Wales 2 (Moore 10', Wilson 34')

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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.