• Flag bearer Yousuf Almatrooshi of the United Arab Emirates leads his contingent during the athletes' parade at the opening ceremony.
    Flag bearer Yousuf Almatrooshi of the United Arab Emirates leads his contingent during the athletes' parade at the opening ceremony.
  • Flag bearer Yousuf Almatrooshi of Team United Arab Emirates leads the team out during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearer Yousuf Almatrooshi of Team United Arab Emirates leads the team out during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Members of the United Arab Emirates Team are seen during the opening ceremony of the Tokyo 2020 Olympic Games.
    Members of the United Arab Emirates Team are seen during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearer Yousuf Almatrooshi of Team United Arab Emirates during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearer Yousuf Almatrooshi of Team United Arab Emirates during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearers Hannah Mills and Mohamed Sbihi of Team Great Britain lead their team out during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearers Hannah Mills and Mohamed Sbihi of Team Great Britain lead their team out during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Italy's delegation parade during the opening ceremony of the Tokyo 2020 Olympic Games.
    Italy's delegation parade during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearers Harmanpreet Singh and Mary Kom Hmangte of India lead their contingent in the athletes parade during the opening ceremony.
    Flag bearers Harmanpreet Singh and Mary Kom Hmangte of India lead their contingent in the athletes parade during the opening ceremony.
  • Flag bearers Hedaya Wahba and Alaaeldin Abouelkassem of Team Egypt during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    Flag bearers Hedaya Wahba and Alaaeldin Abouelkassem of Team Egypt during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearers Cate Campbell and Patty Mills of Team Australia lead their team during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearers Cate Campbell and Patty Mills of Team Australia lead their team during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearers Anna Korakaki and Eleftherios Petrounias of Team Greece lead their team in during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearers Anna Korakaki and Eleftherios Petrounias of Team Greece lead their team in during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Flag bearers Yusra Mardini and Tachlowini Gabriyesos of the Refugee Olympic Team lead their team out during the opening ceremony of the Tokyo 2020 Olympic Games.
    Flag bearers Yusra Mardini and Tachlowini Gabriyesos of the Refugee Olympic Team lead their team out during the opening ceremony of the Tokyo 2020 Olympic Games.
  • Performers are seen during the opening ceremony of the Tokyo 2020 Olympic Games.
    Performers are seen during the opening ceremony of the Tokyo 2020 Olympic Games.
  • President of the International Olympic Committee Thomas Bach and Japan's Emperor Naruhito wave during the opening ceremony of the Tokyo 2020 Olympic Games.
    President of the International Olympic Committee Thomas Bach and Japan's Emperor Naruhito wave during the opening ceremony of the Tokyo 2020 Olympic Games.
  • The Japanese flag is raised as the national anthem is sung during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    The Japanese flag is raised as the national anthem is sung during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • Performers are seen during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    Performers are seen during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • Performers in action during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    Performers in action during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • Performers dance during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    Performers dance during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • A performer is seen acting during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    A performer is seen acting during the Opening Ceremony of the Tokyo 2020 Olympic Games.
  • Fireworks explode during the opening ceremony.
    Fireworks explode during the opening ceremony.
  • Fireworks illuminate over the National Stadium during the opening ceremony of 2020 Tokyo Olympics.
    Fireworks illuminate over the National Stadium during the opening ceremony of 2020 Tokyo Olympics.
  • Fireworks illuminate over the National Stadium during the opening ceremony of the 2020 Tokyo Olympics in Tokyo, Japan.
    Fireworks illuminate over the National Stadium during the opening ceremony of the 2020 Tokyo Olympics in Tokyo, Japan.
  • Members of staff hold signage inside the stadium before the opening ceremony.
    Members of staff hold signage inside the stadium before the opening ceremony.
  • Kabuki actor Nakamura Kankuro lights an Olympic cauldron during the arrival ceremony for the Olympic torch in Tokyo, Japan.
    Kabuki actor Nakamura Kankuro lights an Olympic cauldron during the arrival ceremony for the Olympic torch in Tokyo, Japan.
  • An Olympic flame torch.
    An Olympic flame torch.
  • The Blue Impulse Japan Air Self-Defence Force aerobatic display team fly over the Tokyo Metropolitan Government building during the arrival ceremony for the Olympic torch.
    The Blue Impulse Japan Air Self-Defence Force aerobatic display team fly over the Tokyo Metropolitan Government building during the arrival ceremony for the Olympic torch.
  • People watch a performance by Blue Impulse.
    People watch a performance by Blue Impulse.
  • People take photos of the Japan air force aerobatic squadron Blue Impulse.
    People take photos of the Japan air force aerobatic squadron Blue Impulse.
  • A general view outside the stadium as fireworks are let off during the Opening Ceremony of the Tokyo 2020 Olympic Games.
    A general view outside the stadium as fireworks are let off during the Opening Ceremony of the Tokyo 2020 Olympic Games.

Tokyo Olympics: China wins three gold medals as GB women beat Japan in football


  • English
  • Arabic

China's Yang Qian won the first gold medal of the Tokyo Olympics in the women's 10-metre rifle competition on Saturday as the delayed games launched in a stadium with no fans.

Qian set an Olympic record of 251.8 to triumph over Russia's Anastasiia Galashina and Switzerland's Nina Christen, who took home silver and bronze respectively.

On a day with 11 gold medals up for grabs, Ecuador's Richard Carapaz triumphed in the men's cycling road race, with Tour de France winner Tadej Pogacar taking bronze.

Indian Prime Minister Narendra Modi led tributes to his country's silver medal winner Chanu Saikhom Mirabai, who came second to China's Hou Zhihui in the 49kg weightlifting.

China picked up their third medal in fencing, with Sun Yiwen defeating Romania's Ana Maria Popescu in the final.

In the football, Team GB women beat hosts Japan 1-0 in a group stage match, with Ellen White scoring the only goal of the game.

The games were declared open in an eerily empty stadium on Friday after defying a year-long pandemic delay and lingering coronavirus threats that will make them perhaps the most unusual Games in history.


Japan's Emperor Naruhito made the announcement against the backdrop of thousands of vacant seats at Tokyo's 68,000-capacity Olympic Stadium, after Covid-19 forced organisers to ban spectators at all but a handful of venues.

"I declare open the Games of Tokyo," said the monarch, wearing a white surgical mask.

The stripped-down ceremony, simplified to reduce risks from coronavirus, unfolded in front of fewer than 1,000 VIPs and several thousand athletes.

In one visual highlight, nearly 2,000 synchronised drones formed a revolving globe over the stadium, to a cover version of John Lennon's "Imagine".

A reduced parade of about 5,700 athletes, far lower than the usual numbers, filed into the stadium, not all of them socially distanced but all wearing masks.

International Olympic Committee president Thomas Bach acknowledged the Games would be "very different from what all of us had imagined."

But "today is a moment of hope", he said in an address.

The 16-day Games, with 339 gold medals across 33 sports, have a surreal air after the pandemic compelled organisers to make this the first Games with virtually no spectators.

Athletes are tested daily but they are performing on the biggest stage under the constant risk that a positive test could wreck their Olympic dreams.

COMPANY%20PROFILE
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Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

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

Challenge Cup result:

1. UAE 3 faults
2. Ireland 9 faults
3. Brazil 11 faults
4. Spain 15 faults
5. Great Britain 17 faults
6. New Zealand 20 faults
7. Italy 26 faults

The Bio

Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”

Holiday destination: “I like Paris very much, it’s a city very close to my heart.”

Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”

Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”

Squads

Sri Lanka Tharanga (c), Mathews, Dickwella (wk), Gunathilaka, Mendis, Kapugedera, Siriwardana, Pushpakumara, Dananjaya, Sandakan, Perera, Hasaranga, Malinga, Chameera, Fernando.

India Kohli (c), Dhawan, Rohit, Rahul, Pandey, Rahane, Jadhav, Dhoni (wk), Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Thakur.

Afghanistan fixtures
  • v Australia, today
  • v Sri Lanka, Tuesday
  • v New Zealand, Saturday,
  • v South Africa, June 15
  • v England, June 18
  • v India, June 22
  • v Bangladesh, June 24
  • v Pakistan, June 29
  • v West Indies, July 4
Match info

Liverpool 3
Hoedt (10' og), Matip (21'), Salah (45 3')

Southampton 0

The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press

SUNDAY'S ABU DHABI T10 MATCHES

Northern Warriors v Team Abu Dhabi, 3.30pm
Bangla Tigers v Karnataka Tuskers, 5.45pm
Qalandars v Maratha Arabians, 8pm

Updated: July 24, 2021, 12:51 PM