They do not stoop when they walk. Nor do they huddle around a warm fire and moan about their creaky joints.
The Boston Celtics just seem older than the pyramids. Of course, it seemed that way last season when they went 30-28 over the last two-third of the season. Too old, too tired, too far past their primes.
Then the Celtics stormed through the play-offs, failing to win their 18th NBA championship only when the Los Angeles Lakers rallied from a 14-point deficit to win Game 7 in the title series.
After that, they got older, signing Shaquille O'Neal, 38, and Jermaine O'Neal, 32, while the Miami were reinventing NBA superstardom and Orlando appeared a young team still on the rise.
But here come the Celtics, again, having won 10 consecutive games, to lead the Heat and the Magic and every one else in the Eastern Conference with a 19-4 record.
If they have a few extra lines across their foreheads or have lost an inch of jumping power, they still look to have championship potential, led by Paul Pierce (33), Ray Allen (35), Kevin Garnett (34) and the O'Neals. If anything, they seem more focused than ever.
"I think there's a lot of chips on a lot of guys' shoulders, and I think that stems from Game 7 of the finals," Pierce said. "We feel like regardless of how our regular season went, we had an opportunity to win another championship.
"With the group that we have in here, you know, everybody's saying this is a Hall of Fame group. We feel like we've got to win multiple championships to be classified with the rest of the great Celtic championship teams."
Mixed with the veterans are a pair of young players making their mark. Rajon Rondo, the point guard, leads the NBA with 14.1 assists per game. Glenn Davis is having a breakthrough season; his scoring is up to 11.5 points per game this season from 6.3 last.
The two O'Neals and Garnett give the Celtics an imposing inside presence. And still to come this season is the centre Kendrick Perkins, after knee surgery.
All that size inside has led to a pair of victories in as many tries against the Heat and helped the Celtics limit opponents to 92.3 points per game.
The addition of the playful Shaquille O'Neal seems to have lifted the fun factor. Until it is time to step on court and get serious. "I was concerned that we went from competition to entertainment," Doc Rivers, the coach, said.
"And we want to make sure we keep this as a competitive thing. It's always got to be about the competition. It can't be about the show. And I think our guys have done a very good job of that thus far."
sports@thenational.ae
Review
Players of the week
• Dirk Nowitzki, Dallas At 32, the German seems to be better than ever. He averaged 25.7 point and 9.0 rebounds while shooting 70 per cent as the Mavericks went 3-0 last week.
• Amare Stoudemire, New York The Knicks' forward, below, has scored at least 30 points in seven consecutive games.?Teams of the week
• Miami Look who is living to the hype. After a 9-8 start, the Heat have won eight straight, and the league is nervous about what they are suddenly capable of.
• Dallas The Mavericks are the NBA's hottest team, having won 12 consecutive games, and are tied with the Celtics for the second-best record in the league.
Duds of the week
• Ron Artest, LA Lakers His slide continues. He averaged 5.3 points last week while making only six of 24 shots. His scoring is a career-low 7.8 points per game.
• Golden State After a 7-4 start, the Warriors have dropped 11 of 12, including all four games last week as their slump begins to look serious.
Preview
Games of the week
• Boston at New York (Wednesday) There should be plenty of excitement aheadwhen streaking teams collide. The Celtics have won 10 consecutive games, the Knicks seven so something will have to give when these two teams meet.
• San Antonio at Denver (Thursday) The Spurs have the league's best record (19-3), the Nuggets are tied for the best home record (10-1) so this should be a thriller.
UAE currency: the story behind the money in your pockets
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
COMPANY%20PROFILE
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Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
LAST-16 EUROPA LEAGUE FIXTURES
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
All%20The%20Light%20We%20Cannot%20See%20
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From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Background: Chemical Weapons
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
