Discover a premium all-inclusive experience at Heritance Aarah Maldives

Sulaiman Hakemy: Why it's important to lose elections

Rashmee Roshan Lall:  US race relations in three words

Michael Goldfarb: First debate marks the end of an era

• Ban fruit juice and sodas
• Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
• Give young children plain yoghurt with whole fruits mashed into it
• Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
• Don’t eat dessert every day 
• Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
• Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
• Read food labels if you really do feel the need to buy processed food
• Eat everything in moderation

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

Mary Ames: Our digital culture needs an overhaul amid watershed moment for Big Tech

Barry Ritholtz: Why the Big Tech stock market surge is not entirely driven by the US

Rhodri Marsden: After India bans the TikTok app, will other countries follow suit?

Europa League semi-final, second leg
Atletico Madrid (1) v Arsenal (1)
Where: Wanda Metropolitano
When: Thursday, kick-off 10.45pm
Live: On BeIN Sports HD

• Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
• Premier League-standard football pitch
• 400m Olympic running track
• NBA-spec basketball court with auditorium
• 600-seat auditorium
• Spaces for historical and cultural exploration
• An elevated football field that doubles as a helipad
• Specialist robotics and science laboratories
• AR and VR-enabled learning centres
• Disruption Lab and Research Centre for developing entrepreneurial skills

Manchester United v Brighton, Sunday, 6pm UAE

• 2:01:39: Eliud Kipchoge (KEN) on 16/9/19 in Berlin
• 2:02:57: Dennis Kimetto (KEN) on 28/09/2014 in Berlin
• 2:03:23: Wilson Kipsang (KEN) on 29/09/2013 in Berlin
• 2:03:38: Patrick Makau (KEN) on 25/09/2011 in Berlin
• 2:03:59: Haile Gebreselassie (ETH) on 28/09/2008 in Berlin
• 2:04:26: Haile Gebreselassie (ETH) on 30/09/2007 in Berlin
• 2:04:55: Paul Tergat (KEN) on 28/09/2003 in Berlin
• 2:05:38: Khalid Khannouchi (USA) 14/04/2002 in London
• 2:05:42: Khalid Khannouchi (USA) 24/10/1999 in Chicago
• 2:06:05: Ronaldo da Costa (BRA) 20/09/1998 in Berlin

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

1. Japan - Played 3, Won 3, Points 14

2. Ireland - Played 3, Won 2, Lost 1, Points 11

3. Scotland - Played 2, Won 1, Lost 1, Points 5

Remaining fixtures

Scotland v Russia – Wednesday, 11.15am

Ireland v Samoa – Saturday, 2.45pm

Japan v Scotland – Sunday, 2.45pm

1. Ensure decoration and styling – and portal photography – quality is high to achieve maximum rates.
2. Research equivalent Airbnb homes in your location to ensure competitiveness.
3. Post on all relevant platforms to reach the widest audience; whether you let personally or via an agency know your potential guest profile – aiming for the wrong demographic may leave your property empty.
4. Factor in costs when working out if holiday letting is beneficial. The annual DCTM fee runs from Dh370 for a one-bedroom flat to Dh1,200. Tourism tax is Dh10-15 per bedroom, per night.
5. Check your management company has a physical office, a valid DTCM licence and is licencing your property and paying tourism taxes. For transparency, regularly view your booking calendar.

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

David Powell: Thanks to Brexit, support for independence is growing among Scots

Damien McElroy: Johnson must take heed to Churchill's comments on Irish divisions

Gavin Esler: For British territories, Brexit will amount to being cut off from Westminster

Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.

His advice to anyone starting out in business is to have no fear as life is about taking on challenges.

“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.

"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”

Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.

He relaxes by spending time with his family at home, and enjoying his wife’s India cooking. 

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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